NEPTUNE FBGLS BOAT CO JAMESTOWNER INC JOHN EICHERT FIBRGLSNG C & W FBRGLS INC MERRIFIELD-ROBERTS INC HATHAWAY FIBERGLASS DBA MAINSTREAM OUTDOORS INC LARRY'S MANUFACTURING INC BLACKFLY CANOES (DBA) HERNANDEZ YACHT SALES CALIF. MRN PARTS & SVC ALEUTIAN MARINE INTERNATIONAL