EXCELLE BOAT CORP IRVIN INDUSTRIES INC AB INFLATABLES OF FLORIDA INC FUSION COMPOSITES INC ANNA MARIA SKIFFS HARMONY RV INC J V FBGLS & UPHOLSTERY BOAT COMPANY OF MYSTIC GREASTEST MARINE PROD. C & L MARINE CORP(USA) A/S FJORD PLAST MASTER CRAFT BOAT CO