MID-AMERICAN MFG INC HARBOR & LAKE CORP MASTER YACHT SALES-DBA MARTIN BIRD AND ASSOC EXOTIC BOATS FRONTIERSMAN FBRGLS PROD LTD NEW YORK KAYAK COMPANY INC HINGHAM DORY CO CENTRE MULTISERVICES E.D.INC. FIBREGLASS WORKS LIMITED NORMAN YACHTS INTERNATIONAL CONQUEST YACHT INC