HOWMAR BOAT SUBSIDIARY FLORIDA MRN PROP SUP HON-I BOATS MUSSEL BOATS INC NORMAN DWELLEY NORCAL YACHTS NEW ENGLAND MRN SPORTS LA COMPAGNIE DESMARAIS ET FIL ESSEX BAY BOAT CO INC ANCOM MARINE LTD LEYLAND & BIRMINGHAM RUBBER MER-MADE FIBERGLASS