JOHN WERMESCHER BOATBUILDER NEW YORK MER.CO.INC. AUTO & MARINE ELECTRONIC K & K INDUSTRIES GULFSTREAM BOATS DUKE SPORTFISHING YACHTS INC J-CRAFT OF CANADA ELANTE EXPRESS CRUISERS CORDOVA OUTBOARD, INC. CROSBY YACHT YARD INC NOBLE MARINE CORP INC JACK TAR SAILING YACHT