LES ACIERS J.P. INC FINCRAFT BOATS CRANBERRY ISLAND BOATYARD, INC J C BOAT BUILDERS INC BARRACUDA BOATS INC ALII KAI BOAT BUILDERS CARIBBEAN MRN CONTRS NEW ENGLAND SHIPWRIGHT CO. HI-TECH UNLIMITED, INC CLASSIC ROW BOAT CO MARCELO FIBERGLAS CORP ALVIS MARINE LTD