FIN FOE BOATWORKS INC EX-EL BOATS & REC PRODUCTS COAST TO COAST YACHT SERV NAUTICAL RESEARCH INC CONLEY MFG LTD HI-PERFORMANCE FBRGLS COMP IN FABULA BOATS GODFREY MARINE COMPANY GARY AUSTIN DICKS DISCOUNT & MARINE IRISH BOAT SHOP INC FINE WOODEN BOATS