DINGHIES INC ALGONQUIN DIST LTD JUPITER MARINE INTL ABLE ENTERPRISE CO NEID ENTERPRISES LTD LOWELL BOATS INC CARIBE BOATS ADVENTURE YACHTS INC FARIA'S CUS YACHTS INC FIBERCRAFT DESIGNS INC AMERICAN SHIPBUILDING & DESGN HARDWICKE & HANSEN OCEAN INC