LINN MFG CO C J BURNS & CO HIGH LATITUDE CUST YCT BLUE SEAS BOAT CO KING BOATS-MARINE K & L MARINE INC KAGIYA TRADING CO LTD OF AMER BEAVER CREEK BOAT WORK NOR-DEL CUSTOM MARINE LTD BEATTY INDUSTRIES INC ALLWATERS MARINE INC MICHIGAN HOMEMADE BOATS