COMMANDER MARINE INC CONCORD BOAT CORP BRITISH MOTOR CAR DIST KESCO COMPOSITES JORDAN CRAFT BOAT WORKS MARK'S YACHTS LTD BAYKAT MFG CO INC HIFLY AMERICA SPTS INC LEWMAR FIBERGLASS SERV INNOVATIVE CONCEPTS INC NOEL HARDIE ENTERPRISES MAYHEW & STRUTT LTD