HOWMAR BOAT SUBSIDIARY KUSTOM KRAFT INDUS INC ELCO ACQUISITION CO, LLC MANTRA INDUSTRIES, INC CAPTIVA YACHTS INC BOATS UNLIMITED GROWLER BOATWORKS FINO-CARY INTL MARINE INC LYNCH'S CUSTOM CAL BOAT DSGNS INFERNO MARINE MARCELO FIBERGLAS CORP COASTING YCHT SLS& SVC