EKA WATERSCOOTER INTL INC G & D INDUSTRIES IRWIN YACHT & MARINE CORP. CHRISTENSEN YACHTS LTD DOWNEY FIBERGLASS INC FORMOSA YACHT BLDRS MONROE BOAT SHOP FASGLAS MFG INC EYON METAL WORKS CEE BEE MFG CO ANDREASSEN BOATWORKS HO HSING FRP CO LTD