EQUITABLE ADJUSTMT CO MICHAEL DUFRESNE YACHTS INC BANDIT MFG INC NORDIC TUG COMPANY, INC. EXOTIC MARINE, INC NAUTIC & ART EUROSPORT MARINE PROD. INC LES EMBARCATIONS LES GOELANDS FIFE METAL FABRICATORS BAY BOAT CO INTERNATIONAL JET BOATS INC DEL REY YACHT WORKS