BILLINGS DIESEL & MARINE COVE YACHT MANF CO GEORGE'S PRO FIBERGLASS INC CHRISTOPHER LEE NEWTON BOATS INC KOOLAU MARINE MOSS WATERCRAFT COBALT BOATS LLC (DBS) GOODWIN/DIV MIDLAND IN BAYMASTER BOATS DOUGLAS R HEISTAND M.B.S.-A.I.M. CANADIAN LTD