J C MANN & ASSOCIATES NEWPORT ELECTRIC BOAT CORP HYDROSTREAM BOATS NICKELS BOATWORKS INC K.R.G. MARINE SERVICES INC CAN-AM PERFORMANCE BOATS INC L2 BOATS INC./BATEAUX L2 INC GRAN MARINER YACHTS MARKHAM IMPORTS LTD BUXTON WOODS BOAT WRKS MILLER ENTERPRISES BASS CRAFT MFG