COASTAL SEA HOMES INC MACGREGOR YACHT CORP BEACHCOMBER HOUSEBOATS INC LOWELL BOATS INC NEW ENGLAND YACHTS DAVE MAPLES YCHT BRKER ACE FIBERGLASS & URETHANES DESTINY YACHTS LC DOLPHIN INDUSTRIES, INC. HIRAOKA NEW YORK INC AUTOMATED SYSTEMS INC MASTERSON MARINE