HARBOURCRAFT MFG INC EX-EL BOATS & REC PRODUCTS J & S YACHTING ENT INC ALLEN C RAWL INC COMM BLDRS POUCHER ABT INDUSTRIAL FIBERGLASS MFR CO NO 1 MFG CO JETSTAR MARINE GUILLET BOAT CO INC MARKLEY'S MARINA INC BOUNTY MARINE INC NEREIA YACHTS INC