DAWSON YACHT CORP ADVANCED YACHTS INC MANCEBO YACHT DESIGN COMMERCE PLASTICS INC HOWARD HEASLEY CUST BT LARSON'S LANDING LTD GRAND BAHAMA YCHTS LTD KIVETTS CHURCH FURNIT ATLANTIC OFFSHORE BOATS INC MACMARINE DIVISION FIBRE DE VERRE ST-LOUIS INC JLDR FINANCIAL INC