CRESTSPORT BOAT CO INC DOUGLAS BROOKS BOATBUILDER HELLS BAY BOATWORKS INC MANTA RAY CATAMARANS INC JACKSON/RUBBER QUEEN FLOWTEC LYONS, WILLIAM MARATHON POWERBOAT CO INC NORCAL JETSTER BOATS BANDIT BOAT COMPANY INTERCOASTAL BOAT MFG CO CANYON CLASSICS OFFSHORE YCHT