MARHIL MFG INC KINCAID DISTRIB INC MERIT MARINE G S MATTIE & CO MAINE WAY BOAT WORKS INC DETTLING YACHT COMPANY ADMIRAL MARINE INC MARQUIE YACHTS LLC CAMARGUE YACHTS INC CAPE KIWANDA BOAT BLDR ENNO RECKENDORF BEAUFORT AIR-SEA EQUIPMENT CO