IRWIN YACHT & MARINE CORP. FIBERTEX & SUPPLY FOSTER MFG CORP C.M.S. FBRGLS & MARINE MFG CIGARETTE RACING TEAM LLC NEWWATER BOATWORKS NAVTEC EXPEDITIONS DINGHY DEVELOPMENT LTD AQUA PRODUCTS & SERV BEAL'S BOATSHOP MANTA MARINE BONNER BOATS INC