CANOE COVE MFG LTD MASTER CRAFT BOAT CO DIABLO WATERCRAFT CO. BAY STEEL BOATS LTD BAYLINE MARINE INC EXCEL MARINE INC HANKO'S METAL WORKS INC. COMPOSITE DESIGN CORP DYNA MIDWEST YACHTS INC KNIGHT MARINE, INC. MARES YACHTS INC J & L ENTERPRISES