EXCEL MARINE INGHRAM IND FOR BIG R JONES TRAWL BOARD & MARINE INC NAUTICA INTERNATIONAL INC IDAHO BOAT COMPANY BAYLINER MARINE KOMA BOATS LTD EINAR VETTERLEIN INC DRIFTWOOD HAND CRAFTED BOATS N & H FIBER GLASS BINGHAM BOAT WORKS LTD EDGE ENGINEERING INC