BUD INDUSTRIES INC KANN MANUFACTURING CORP HOLMESY CO CROSBY MRNE ENGR CORP FISHER FIBERGLASS CORP GULLEDGE BOAT MFG BEAUFORT AIR-SEA EQUIP CLASSIC SAILING YACHTS, INC CUYAHOGA VALLEY CANOE WORKS BAYCRAFT MARINE KAY PARK RECREATION CORP ADMIRAL MARINE INC