INTERNATIONAL YACHT CO DRACO INC/EUR AM INC IRWIN YACHT & MARINE CORP. EKA WATERSCOOTER INTL INC J & W FIBERGLASS CENTER DEANS BOAT YARD LANNING MARINE FRANKFORT BOAT WORKS INC MAKO PLEASURECRAFT INC CABO YACHTS ITALIAN MARINE INC AMISTAD FIBERGLASS CO INC