MARLOW MARINE SALES INC (DBA) CUSTOM BOATS NEW YORK MER.CO.INC. IPI INDUSTRIES INC FRP INDUSTRIES INC FIBER COMPOSITES C.W. INDUSTRIAL ELECTRONICS LONG RANGE CRUISERS INLAND CRUISERS INC LAKE & LAND HWY CRS CO CALUMET SHIPBUILDING INC FINESTKIND BOAT YARD