NEW ENGLAND BOAT CORP JOHN'S FIBERGLASS SPECIALTYS HESS MFG INC COL-CRAFT LEONARD'S SKIMMERS BI-YAK GUIDEBOATS MINNESOTA BOATWORKS LES ENTREPRISES TAPANI MAT IN B GIESLER & SONS LTD ECLIPSE YACHTS INC DALE INDUSTRIES JOHN D'ESTERRE BOAT BUILDER