MERRIL FIBERGLASS & BOAT REP ACTON FIBERGLASS INC CLEARWATER MANAGEMENT CORP DUSTY WATER CANOE WKS CIRCLE A INC FIBER-TECH INC KENCO MANUFACTURING LTD DUKE SPORTFISHING YACHTS INC DEVCO ENGINEERING CONCEPT POWERBOATS INC CHARLES DOWNS BOAT BUILDING COLLINS WELDING INC