D & C FIBERGLASS HYDRA-SPORTS INC BILLY BOATS HUNTER'S EQUIP MFG CO EASTERN YACHT DISTRIB LAHAINA WHALERS MORRIS YACHTS INC MERRIFIELD-ROBERTS INC LAKE CRUISERS FBGLS PROD CO INC JAMES CRAFT MARINE SERVICES ( MARATHON MARINE MFG 1996 LTD