FERRO BOATBUILDERS INC HANS CHRISTIAN YACHTS AMERICA DANGELO DIVERSIFIED MERLIN'S WELDING SHOP AQUA CAMPER INC D E MACMILLAN L2 BOATS INC./BATEAUX L2 INC MESA MARINE INC HERRITT MARINE DESIGN GRAHAM MARINE BOATMEN'S INDUS INC INDUSTRIAL & RECREA-