IPI INDUSTRIES INC CRANBERRY LAKE MARINE BETSIE BAY KAYAK MAJESTIC YACHTS INC NORTH ATLANTIC YACHTS LTD CUSTOM CRAFT UNLIMITED (OOB) FRONTIERSMAN FBRGLS PROD LTD J J TAYLOR & SONS HOSELTON & ASSOCIATES INC NAVY MARINE GROUP LLC HOVERCRAFT INDUSTRIES INC GLOCESTER BOAT SALES