JENKINS MFG COMP DURHAM BOAT CO COMMERCIAL WATER SPORTS INC CONTINENTAL WORLD MRN L E SMITH MFG CORP GOLD COAST FIBERGLASS INC BEAR CREEK BOAT WORKS ATLANTIC FIBERSTEEL MFG MICHL POULIOTTE BT BDR ALLUMA MARINE @ FABRICATION DETTLING YACHT COMPANY IPI INDUSTRIES INC