ALLIANCE YACHT SALES INC. HI-TECH UNLIMITED, INC DERECKTOR SHIPYARDS DOUBLE EAGLE BOAT LTD JOSEPH LUCAS NEW JOLLY ROGER MARINE CORP KELLEY OUTDOORS DESTINATION YACHTS INC FIBER REINFORCED PLASTICS INC C-DORY INC ALUMINATOR MARINE MICHAEL DUFRESNE YACHTS INC