GIROUX SPEED & MARINE ABRAMS CUSTOM BOAT WORKS INC H.A. ATKINSON & SONS MIRAGE YACHTS LTD HARRY CLARK INDUSTRIES INC CAPE COD MARINE CHALLENGER YACHTS LTD ERD SYSTEMS INC AGAT BOAT SHOP INC MARIANAS BTS & MTR INC AQUA CRAFT SYSTEMS LTD HARLEY BOAT CORPORATION