AMERICAN BOAT CORP NISA BOAT CO INC DENNISON'S CUSTOM TRAILER WKS GAMEFISHERMAN INC ILLUSION YACHT USA INC BMB DISTRIBUTORS ALLIED MARINE/AZIMUT C&E BOATWORKS INC NIXON'S PERFORMANCE MAR., INC CHICAGOLAND CANOE BASE INC BIC SPORT NORTH AMERICA INC NEEL'S ARKS