CEE BEE MFG CO ALSBERG BOAT WORKS INC JAMES H AYRES & CO IRISH BOAT SHOP INC BLUE FIN YACHTS INC KITTERY POINT BOATBUILDERS LL J & M BOATWORKS OF NC H & M FISH CO INC BRUCKMANN MFG INC CONWAY BTBLDG MRN PROD FREEDOM MARINE ENG & DESIGN BANG CORP