HOWMAR BOAT SUBSIDIARY LEE BOAT MFG CO OOB 8/80 LLOYD MOEN CORAL ISLAND YACHTS & CHTRS CHARLES SALES CO HIGH TIDE BOATS INC JOHN WERMESCHER BOATBUILDER NEWMAN AND GRAY BOATYARD BETHEL INDUSTRIES MARINER SQ YACHTS CONCEPTS BOATS INC HALLBERG - RASSY