NEPTUNUS U.S.A. INC MOTOR WORLD MACGREGOR 65 CORP CANDLER FIBERGLASS REPAIR CLAYTON HARRIS M.R. YACHTS HUDSON POWER SPORTS, INC CARIBENA WOOD-N-BOAT WORKS ALLEN HARVEY YACHTING CLEARWATER BOATS FAIR WEATHER MARINE, INC EL-DE FABRICATING LTD