INDEPENDENT YACHTS LTD DICK FREYES CANOE LVRY DAVIS BOATS K & C MARINE INDUSTRIES LTD JERSEY CAPE YACHTS INC CT&G IMPORTS INC CRS MANUFACTURING INC BAY SAILING YACHTS INC BAYBERRY CREEK BOATSHP, INC. NOMAD DINGHIES FLOATING CABINS, INC LAKE ASSAULT CUSTOM BOATS