NEW ENGLAND CORP MONTE FINO CUSTOM YACHTS INC MAKO MARINE INTL INC FLATLANDER MARINE CORP B & L AUTO MARINE ACCESSORIES HORAIS YACHT DESIGN FIBER-TECH INDUSTRIES GAVIN-SUMMERHILL CUSTO MICHIGAN MOLD MASTERS MIAMI BOAT BUILDERS KIWI INDUSTRIES INC MERRIL FIBERGLASS & BOAT REP