CREST CRAFT BAYKAT MFG CO INC BAY DE NOC KAYAK MIAMI VEES CORP BLUE PORPOISE FABRICATION JIM DAY SALES & SERVICE FRABAR EXPORT CORP H.N.W.G.S. ABEL ENTERPRISES CLARKE INDUSTRIES INC CONCORD FIBERGLASS PRODUCTS KAMGLASS BOAT MFG & REPAIRS KATAHDIN CANOE CO