ADOLPH LECOMTE COMPANY INC ADVANTAGE MFG INDUSTRIES INC DOWN RIVER EQUIPMENT CO EKA WATERSCOOTER INTL INC HEWITT MACHINE & MFG INC EAGLE HARBOR BOAT YARD INC NEW ENGLAND BOAT & MOTOR, INC FISHER FIBERGLASS CORP DUKE MARINE ATKINS KROLL INC DUSKY MARINE INC BEACON YACHT SALES INC