CRORAK INC MCMANUS JETBOATS INC BYERSON AUTO & MARINE REFIN AQUA GLASS CO FOUR WINNS (OMC) AMERICA YACHT CORP GALAXY BOAT MFG CO J R BRAUN NORTHWEST INC CHRISWELL INVESTMENTS INC NORTH AMERICAN ENG MICCOSUKEE BOATS INC CROSWAIT YACHTS LTD