MERLIN'S WELDING SHOP EMERALD BAY HOUSEBOATS CLEARVIEW KAYAK INC MERRIOTT BOATS INC. COASTAL TUG & TOWING KAL KUSTOM INC GLADDING-HEARN SHPBLDG MACGREGOR YACHT CORP CATALINA YACHTS/MORGAN DIV EXCEL MARINE BOAT & SAFTY DEVICE CO BOATWORKS, THE