IDEAL TOY CORP EASTERN EQUIPMENT LTD HYDRA-SPORTS INC GULF HARBOR YACHT INC BRISTOL BOATS AND FAB INC CHAZ WELDING & BOAT OWRKS INC LINDENBERG YACHTS INC INDUSTRIES VOGUE LIMITEE GUAM HOMEMADE BOATS (OOB) FOX BOAT CO INLAND CRUISERS INC MAGIC BOATS INC (SEE MGE)