ALTECH YACHTS INC BEAUFORT BOATWORKS NISSHO IWAI AMERICAN EAST BAY BOAT WORKS ELITE YACHTS GORIA MANUFACTURING CORP CHARLOMA INC E.M. CROSBY BOATWORKS (DBA) MAYHEW & STRUTT LTD A&M MANUFACTURING INC FITTCO LEISURE PRODUCTS L E LUNDQUIST & CO