EXCELL MARINE INC LAWRENA TORREY JR MONTGOMERY WARD CO. NORTH ATLANTIC RIGID CORP CLAIR KATOH YACHTS LTD EEL POND FORGE & WELDING WORK GAF (GEORGIA FORESTERS INC) ALASKAN JET BOAT CO GEORGE F BORNE DYNA MARINE ENGINE MARATHON POWERBOAT CO INC CUSTOM MARINE INC