ELVIE CHARTERS INC HODGDON YACHTS INC HUCKINS YACHT CORP EURO-BOATS & ACCESSORIES LTD MACARTHUR BOATWORKS EQUITABLE ADJUSTMT CO LOMBARDI YACHTS INC AQUA SPORT CANADA LTD CAL-BAJA BOAT CO HILAND YACHTS INT'L HUDSON VALLEY WOODEN BOAT MCHUGH RACING INC