BAYLINER MARINE CORP D A MFG CO ABCO INDUSTRIES LTD FINCHASER POWERBOATS INC GAZELLE CANOE L2 BOATS INC./BATEAUX L2 INC DEMAREE INFLATABLE BT K-G-10FIBERGLS MFG CO KEVCO CORP I M S MARINE INC MICHIGAN HOMEMADE BOATS LITTLE BRUISER INC