DELSYK INDUSTRIES INC D F HARRIS & SONS INC KENNEDY HOUSEBOATS INC HOWIE CRAFT INC B & S CORPS BENNER BOAT COMPANY J & J AMUSEMENTS INC HOFFMANN AIRBOATS INC CYPRESS BAYOU FIBERGLASS KLAMATH BOAT CO LLC NEPTUNUS YACHTS INTERNATIONAL, INC CATAMARANS NORTHWEST INC