NEW ENGLAND CORP ALL WEATHER BOATS INTL LTD LAND-N-SEA WELDING INC ALLISON MARINE INC GULF TRAWLER YACHTS KINKEAD MACHINE CO INC FORMOSA BOAT BLDG CO JAMES BAY CANOE CO ACE-SET CO. ADIOS MARINE JOHN M WILLIAM CO BLACKLINE MARINE REPAIR LTD