MER-MADE FIBERGLASS KANE AND BENSON AQUASTAR INDUSTRIES LTD COMMAND YACHTS LTD MORRIS YACHTS INC CONCORD FIBERGLASS PRODUCTS GULLWING CORP EASTERN FIBERGLASS INC. MEDARIS MARINE INC J.M. CUSTOM BOATBUILDING BACKWATER BOATS FINO-CARY INTL MARINE INC