FINCHASER POWERBOATS INC AMERICAN SAIL INC ELMA JEAN GATES EUROMARINE YACHTS LTD NIAGARA NAUTIC CLAS SEAQUE MFG MORRIS ROTHENBERG & SONS INC. CHALLENGER YACHTS LTD FRERS N AMERICAN NEW PASTURES TRADING CO CUSTOMBILT BOATS & FISHING PRODUCTS MYERS FIBERGLASS PRODUCTS