MAGIC BOATS INC (SEE MGE) LANDMAN GUN LAKE BOAT CTR INC CAPE COD CUTUPS JEANNEAU AMERICA INC HARBOR MASTER YACHTS MOOSE VALLEY DRIFTERS AVANTI POWERBOATS HIAWATHA SAIL BOATS CAN DO COMPANY CROSS COUNTRY MFG BEACHCAT BOATS INC MARK FIVE FIBERGLASS PROD INC