HEWES BOAT CO CLEMAR MFG INC DEHLER YACHTS EAST INC J BOATS, INC CAYWOOD CUSTOM MARINE ISLAND YACHT CORP BAY BOAT CO M.G. BAUER COMPANY KAMGLASS BOAT MFG & REPAIRS GEANGES MANUF & SALES LTD GT AIRBOATS & SLICK BOTTOM JOHN A ZIEGLER