NEW ENGLAND SHIPWRIGHT CO. HO HSING FRP CO LTD ALSHAALI MARINE USA INC M.B.S.-A.I.M. CANADIAN LTD CHEEMAN INDUSTRIES COFFCRAFT LLC MICHEUD BOAT WORKS AVANTI BOATS LTD MINGUS FIBERGLASS COASTAL YACHTS INC BELLECOAUE ENR J.H. PERFORMANCE BOATS INC