NEPTUNUS YACHTS INTERNATIONAL, INC BI-YAK GUIDEBOATS COMM BLDRS POUCHER ABT ITZEN MFG CO MCKINNA CORPORATION OF FL FIBERGLASS SPECIALTIES CORP AMER CHALLENGER CORP JADE MARINE LP (DBA) BEST CHOICE MARINE CABO YACHTS KARELSEN CUSTOM BOATS B & B YACHT DESIGNS