COMMERCIAL WATER SPORTS INC NEW LOWELL FIBERGLASS PRODUCT LYMAN BOAT WORKS DURA POLY INDUSTRIES INC #1 BOAT MFG INC BUFFALO MINI BOATS INC MAGNA MARINE J & E FIBERGLASS BEACHCOMBER BOATS INC CLASSIC CRAFT BOATWORKS AMERICAN EAGLE MANUF INC BOCA GRANDE BOAT WORKS INC