MILLER SMALLCRAFT GANIERE POWER SYSTEMS, INC AVENGER 24 INC. ATLAS ENERGY LTD DURA POLY INDUSTRIES INC CAPT CARL CORP CORTEZ KAT INC CHARTER BOAT MANUFACTURING GULF TRAWLER YACHTS D 8 T ALUMINUM BT SHP BRUCE YACHTS R&D CLAIR KATOH YACHTS LTD