LOWTIDE INTERNATIONAL INC NEPTUNUS YACHTS INTERNATIONAL, INC JORDAN & JORDAN BOAT MFG NEOTECH LABOR INC AIRBOATS 'R' US MOISE CADORETTE INC HEWITT MACHINE & MFG INC MILLS WOODWORKING ADVENTURE BOATS INC. FREEDOM FBRGLS PROD HOOKER MARINE COBRA BOAT CO