BONNER BOATS INC MAGIC BOATS INC (SEE MGE) AQUAJET CORPORATION AMERICAN TOPCAT II BATEAUX KMV BOATS NEPTUNE PRODUCTS INC CAPE COD SHARPIES FIBERGLASS CRAFT INC BISON CUSTOM FIBERGLASS FLORIDA FIBERGLAS & MFG JAY-VEE MARINE LUXOR INC MRN DIVISION