FIN & FEATHER PROD.INC EKA WATERSCOOTER INTL INC J V FBGLS & UPHOLSTERY GLEGOR MARINE CONSTRUCTION BLOUNTSTOWN MARINE JWT ENTERPRISES INC EXCEL ASSOCIATES CORP CASCO BAY SKIFFS INC CUSTOM COMPOSITE BOATS CHESAPEAKE CV MRNA INC NORTH ATLANTIC RIGID CORP JENKINS MFG COMP