MAGNER & SONS BOATWORK HERNANDEZ YACHT SALES JONES P.L. BOATYARD $ MARINA NEREIA YACHTS INC FIBER CRAFT INC EAGLE YACHTS INC NAVARRE BOAT MFG CO DUBLIN SALES CO MANNA MARINE GENERAL MARINE INC BLACKSHEEP BOAT WORKS LTD BAY DESIGN MARINE GROUP INC