NEW ENGLAND BOAT & MOTOR, INC MUNDAY MARINE CORP D M S INC BLEU MARINE ENTERPRISES INC BLACK BEARD BOATS INC GALAXIE BOATS OF CALIFORNIA BEST CHOICE MARINE ATEX BOAT CO EAGLE YACHTS INC FIBRE DE VERRE RADISSON LTEE NEW YORK MER.CO.INC. MADSEN PONTOON BOAT CO