CEE BEE MFG CO BADGER BOATS & RECREATION CO MG MARINE INC CANANDAIGUA BOATWORKS INC CREE-YAMAHA MOTOR CO INC MICHAEL J SMITH JAMES BETTS ENTERPRISES ALUMA-STEEL FABRICATORS LTD MASTERPIECE POWERBOATS INC ISLAND DESIGNED BOATS DRIFTWOOD MARINE CORP DIXIE MARINE