MANTA RAY CATAMARANS INC LORD NELSON YACHTS IRISH BOAT SHOP INC NEW PLAST S.P.A. COMPETITION POWERBOATS DAVID BRILEY ENTERPRIS LTD DEVCO ENGINEERING FIBERGLASS TOOLING AND INTRACOASTAL MARINE (DIV) KABOAT BOAT COMPANY NORTH ISLAND MARINE EPIC KAYAKS INC