HOWMAR BOAT SUBSIDIARY ESSENTIAL WATERCRAFT & MARINE AM & T COMPANY CALIFORNIA INFLATABLES CO INC BURROUGHS BOATS KONA CATAMARAN CORP LLOYD MOEN AQUA BIKE OF CANADA LTD CLIFF ISLAND BOAT DOCTORS MAKE AND BREAK ENTERP BOHNENKAMP'S WHITEWATER CUSTOMS INC. BOJEAN BTYD&BLDRS INC