DINGHY COMPANY, INC. DAVID WALTER'S YACHTS LTD DIVERSIFIED ACQUISITION J.C. BOATWORKS MODUTECH PLASTICS INC AIRE INC DANTE YACHTS INC INTREPID MARINE INC J V FBGLS & UPHOLSTERY ADVANCED COMPOSITES ASSOC FEATHER RIVER BOAT CO JAMES S KROGEN & CO