LOWTIDE INTERNATIONAL INC JACK'S NITRO JET BAYSIDE MARINE INC AQUA TERRA CRAFTS INC HARBOURCRAFT MFG INC FIBERGLASS TOOLING AND LARRY'S MANUFACTURING INC BURGER BOAT CO INC AMER/AUSTRAL.PROPRIETY EAGLE RAY BOATS JOHNSON BROS BOAT WKS FIBERGLASS FABRICATORS