LITTLE BAY MARINE INC EMERALD MARINE CARPENTRY LONG HAUL FOLDING KAYAKS (DBA KAUFMAN & MARSHALL HYDROCAT BOAT WORKS INC COUGAR SLEEK MARINE HALTER MARINE INC GEORGIAN STEEL BOATS MONROE MARINE IND ALCORT SAILBOATS INC NEPTUNUS U.S.A. INC HOT SPORTS USA INC