MARINE SYSTEMS CUSTM BOATBLDG CLASSIC BOAT & MARINE INC D & C FIBERGLASS ATKINSON BOAT CO CALIF. MRN PARTS & SVC ALCON PLASTICS CORP INTERNATIONAL JET BOATS INC NAUTALINE MFG CO INC CULLISON SMALLCRAFT LINDSAYS NEW YORK MER.CO.INC. MARATHON MARINE MFG LTD