MERIDIAN YACHTS INC COMPOSITE PRODUCTS INC HABILITATION ASSOC INC EL-DE FABRICATING LTD CANOES BY WHITESELL LTD ELECTRIC DINGHY CO AGILE MARINE LTD BGM AMERICA INC HINGHAM BOAT WORKS INC DIDHAM YACHTS AVION DYNAMICS CORP GAYLORD MARINE UPHLSTR