GODFREY MARINE COMPANY FINO-CARY INTL MARINE INC CID MARINE DESIGNS INC J-K MFG CO CHALLENGER YACHTS LTD F M NEILL ISLAND STYLE CUSTOM YACHTS (D HEWES MARINE CO EUROPEAN MARINE INC ATLANTIC YACHT CLUB FARIA'S CUS YACHTS INC CALIFORNIA INFLATABLES CO INC