BIFFY FIBERGLAS PRODS GRAYSTAR INDUSTRIES LTD MARK MCMANUS INC CLEARVIEW KAYAK INC EMERALD BOAT COMPANY DIXIE GLASS KOFFLER BOATS INC DOUCETTE INC (OOB) FIBERGLASS FABRICATORS CALUMET SHIPBUILDING INC HYPERFORMANCE BOATS CALCUTTA MARINE INTL INC