ELECTRO-MARINER CORP BLUE SEAS DAVID WALTER'S YACHTS LTD GRATITUDE BOAT SALES, INC FORD CANOE CO ADVANCED ELEMENTS INC FIBERGLASS FABRICA INC AVANCE POWER BOAT MFG BIRCH BAY BOAT CO (DBA) CHARTER MARINE CORP BOULDER BOAT WORKS INC MC CANN BOAT CO