JAMES W LYNCH CO HIGH-TECH YACHT & SHIP INC CANADIAN BOAT MFG LTD CAROLINA BOAT COMPANY MIRAGE YACHTS LTD COUGAR MARINE INC NAUTALINE MFG CO INC EDGEWATER YACHTS ABC FIBERGLASS CO MICHAEL RAY MERRILL BOATBLDR LAROCHE YACHT LIMITEE HOFFMANN AIRBOATS INC