EMERALD BAY INC NORSTAR BOATS INC HEWES MARINE CO MILLER MARINE YACHT SVC INC EXCEL CRAFT BOAT MFG FIBREGLASS WORKS LIMITED CONCEPT MARINE CORP DUNKIRK YACHTS INC JETTUS WATERSPORTS (DBS) GENESIS POWERBOAT CORP HOPWOOD YACHTS USA INC EASY RIDER CANOE & KAYAK CO