J & J INDUSTRIES INC ALASKA AIRBOATS BEACHCOMBER FRP TECH INC ACR MARINE & CUSTOM FIBERGLAS HUDSON YACHT SERVICE HOWARD HEASLEY CUST BT FREEDOM MANUFACTURING, INC LUGER YACHTS, INC. ALUMA FAB SERVICES INC LB WELDING/FABRICATION BOAT BROKERS INC LUXOR INC MRN DIVISION