COBRA MARINE SYSTEMS GILLAN BOATS LLC JOHN CARLSON HARDY BOATS MAUUFACTURING LTD C & J MARINE LTD G.T. DESIGN DEVELOPMNT NEWMAN BOAT CO JOHN KAISER ASSOC INC GULF COAST MRN&IND SUPP INC KAI MANU ENTERPRISES GULFSTREAM MARINE INTERNATL GENMAR BOATS CANADA INC