KLEPPER AMERICA (DBA) DUCKWORTH BOAT WORKS INC MANTA RAY CATAMARANS DELUXE MARINE BENNETTS CREEK FBGLS PROD INC HIERS O/B SERVICE BT MANUFACTURING CO MAURELL PRODUCTS INC FIN FOE BOATWORKS INC GARY SMITH AMERICAN FBGLS/MOSS PT NOEL HARDIE ENTERPRISES