NEPTUNUS U.S.A. INC INDUSTRIAL & RECREA- ABLE SAILBOATS CO LTD BOJEAN BTYD&BLDRS INC DAVID B ARTIGAS INC CONTINENTAL YACHT SALES INC HARRIS MARINE SPECIALITIES HOMEPORT MARINE SERVICES INC NORCAN KAYAKS MAKA KAI BOATS CELEBRITY BOATS CARIBIANA SEA SKIFF