COMET BOATS INC MIRAGE BOATS IRWIN CUSTOM YACHTS, INC MORRISON MANUFACTURING INC BECKMANN BOATSHOP LTD K.D.A. BOATS INC INTIMIDATER MARINE SERVICE HILLEMANN BOATBUILDING CO. DOWNEY FIBERGLASS INC DUTERTRE MANUFACTURING INC FAIRLINE BOATS OF NORTH AMER JOHN EICHERT FIBRGLSNG