DOLPHIN BOAT WORKS INC NEW ENGLAND SKIFF BUILDER INC GLASS MASTERS INC BUSTER MINI-BOAT CO oob 5/93 McCREADY RAILWAY H&H MARINE MAY MARCHANDISING CORP FIBRE DE VERRES ABITIBI INC KARELSEN CUSTOM BOATS HYDROGLIDE BOATS ANCHOR DOWN BOATWORKS ALUMINUM WATERCRAFT INDUST