COMMANDER YACHT CORP. INC. CAROLINA DIELECTRIC HARLEY S COX & SONS INTERCONTINENTAL YACHT SALES GRANDE CANOES (DBA) DEHLER YACHTS SOUTH NAUTICAL MFG CO FLOW CHAMBER MARINE (INC) DANA DECKER BOATWORKS INC MAGNUM MARINE CORP CANADA LTD CRUISE ARROW MARINE COBRA HOVERCRAFT INC