ALTRA MARINE CORP GEKKO SPORTS CORP ASSOC DES TRAVAILLEURS HURON ATKINS KROLL INC AERON MARINE INC NAUTOR WEST HULL INDUSTRIES INC IRWIN CUSTOM YACHTS, INC B&D BOATWORKS INC J & J BOATBUILDING REPAIR LEWIS MARINE RESRCH & DEVEL CHEYENNE LIVESTOCK &