HARRIS BOATWORKS INC B & G WATERCRAFT INC JACK POWLES INTL MRNE MOTORBOAT ENTERPRISES MADAKET MARINE MIGRATOR YACHTS INC EXCEL FIBERGLASS CORP HERRING COVE MARINE CAPE BAY SHIPBUILDER ALSHAALI MARINE USA INC HARDY BOATS MAUUFACTURING LTD CAL-PEARSON CORPORATION