NEPTUNUS U.S.A. INC C & L BOATWORKS AUTO & MARINE SPECIALISTS MCCALL BOATS AMERICAN EAGLE MANUF INC HI-TECH FABRICATORS MARINE DESIGNS INC HILL N DALE-FBRGLS BT GLAS CRAFTERS INC HALCYON BOAT CORP ESSEX BAY BOAT CO INC FRANK BROWN MARINE INC