ARMSTRONG POWER BOATS INC. H.A. ATKINSON & SONS LIGHTNIN FIBERGLASS FLAT TOP BOATS INC MILFORD BOAT WORKS INC HTR BOATS INLAND DORY CO LES VOILIERS PERFORMANCE INC BI-YAK GUIDEBOATS BAYLINER MARINE CORP C S BOAT WORKS LES BATEAUX SUNRAY (1991) INC