Boating, the leisurely activity of traveling by boat typically refers to the recreational use of boats whether power boats, Sail boats, or larger Yacht, focused on the travel itself, as well as sports activities, such as fishing or waterskiing. Boating is an extremely popular activity, and there are millions of boaters worldwide.
Recreational boats fall into several broad categories, and additional subcategories. Broad categories include dinghies (generally under 16' powered by sail, small engines, or muscle power), paddlesports boats (kayaks, rowing shells, canoes), runabouts (15-25' powerboats with either outboard, sterndrive, or inboard engines), daysailers (14-25' sailboats, frequently with a small auxiliary engine), cruisers (25-65' powerboats with cabins), and cruising and racing sailboats (25-65' sailboats with auxiliary engines). The National Marine Manufacturer's Association ([1]) defines 32 types of boats [2], demonstrating the diversity of boat types and specialization.
The smallest boats and kayaks may simply be carried by hand or by lashing it to the top of an automobile. Most smaller boats are stored at home and carried to the water on boat trailers, where they are floated from launch ramps leading down into the water. Some marinas will also offer electric hoists that can lift a boat from a trailer and swing it into the water (generally less than 6,000#). Larger boats are kept at marinas, which offer a mooring protected from the weather and a variety of support services, such as fuel, equipment and so forth.

A more recent form of storage is rack storage where runabouts are stored in large steel racks, sometimes four or five boats high, and perhaps 25 boats across. These racks are housed in sheds, and large specialized fork trucks are used to lift the boats from the racks and place them in the water. This reduces the amount of space needed for boat storage, and also provides a clean environment in which the boats are housed.

Some marinas will offer dry storage yards, where boats on trailers or dollies are stored on a hard surface. Many yacht clubs will offer a fenced area where boats are conveniently stored near the water, but without the maintenance associated with continual water storage (bottom growth, etc.) Boats in dry storage areas are either ramp-launched or hoisted into the water.

Paddlesports include both flatwater (lakes), swiftwater (rivers), and ocean going types, usually covered-cockpit kayaks.

Canoes are popular on lakes and rivers due to their carrying capacity and efficiency on the water. They are also easy to portage , or carry overland around obstructions like rapids, or just down to the water itself. Kayaks can be found on calm inland waters, whitewater rivers, and along the coasts in the oceans. Known for their maneuverability and seaworthiness, kayaks take many shapes depending on their disired use. Rowing craft are also popular for fishing, as a tender to a larger vessel, or as a competitive sport. Rowing shells are extremely long and narrow, and are intended to convert as much of the rower's muscle power as possible into speed. The ratio of length of waterline to beam has much importance in marine mechanics and design. Row boats or dinghies are oar powered, and generally restricted to protected waters. Rowboats are generally heavy craft compared to other has
- Sailing can be either competitive, as in collegiate dinghy racing, or purely recreational as when sailing on a lake with family or friends.
  - Small sailboats are commonly made from fiberglass, and will have wood or aluminum spars, and generally a sloop rig (two sails: a mainsail and a jib). Racing dinghies tend to be lighter, have more sail area, and may use a trapeze to allow one or both crewmembers to suspend themselves over the water for additional stability. Daysailers tend to be wider across the beam and have greater accommodation space at the expense of speed.
  - Cruising sailboats have more width, but performance climbs as they tend to be much longer starting Length Over All of at least 25 feet (six metres) re-balancing the dynamic ratio between length of waterline (aiding speed) and beam width (adding cargo and people space).
Freshwater Fishing Boats account for approximately 1/3 of all registered boats in the U.S., and most all other types of boats end up being used for fishing on occasion. The boating industry has evolved and developed Freshwater Fishing Boat designs that are species-specific to allow anglers the greatest advantage when fishing for walleye, salmon, trout, bass, etcetera, as well as generic fishing craft. o-Fast boats (specialized towboats in fact) is designed for activities where a participant is towed behind the boat such as waterskiing and parasailing.

Variations on the ubiqutous water-ski include wakeboards , water-skiing , kneeboarding , inflatable towables , and wake surfing . To some degree, the nature of these boating activities has an impact on boat design. Waterski boats are intended to hold a precise course at an accurate speed with a flat wake for slalom skiing runs. Wakeboard boats run at slower speeds, and have various methods including ballast and negative lift foils to force the stern in the water, thereby creating a large and "jumpable" wake.
- Saltwater fishing boats vary widely in length and are once again specialized for various species of fish. Flats boats, for example, are used in protected, shallow waters, and have shallow draft. Sportfishing boats range from 25' to 80' or more, and can be powered by large outboard engines or inboard diesels. Fishing boats in colder climates may have more space dedicated to cuddy cabins and wheelhouses, while boats in warmer climates are likely to be entirely open.
  - Cruising boats applies to both power and sailboats, and refers to trips from local weekend passages to lengthy voyages, and is a lifestyle. While faster "express cruisers" can be used for multiple day trips, long voyages generally require a slower displacement boat ( trawler ) with diesel power and greater stability and efficiency. Cruising sailboats range from 20' to 70' and more, and have easily managed sailplans to allow relatively small crews to sail them long distances. Some cruising sailboats will have two masts (ketch, yawl, or schooner rigs) to further reduce the size of individual sails and make it possible for a couple to handle larger boats.
Racing and Regatta's are common group activities in the sub-culture of boaters owning larger (twenty-five foot plus) small boats and larger Yachts, and are frequently organized around a Yacht club or Marina organization
- Sailboat racing can be done on conventional family sailboats racing under one of the simpler handicap formulas [4] (PHRF, or Performance Handicap Rating Formula is one such rule), or can be done on specialized boats with virtually no accommodation or compromises for comfort. Racing is generally either one design , where the boats are close to identical, or handicapped where the boats' finishing times are adjusted based on their predicted speed potential. Racing is further broken down into ocean racing, where boats start at one port and race in the ocean and back to the same port or a new destination, or buoy racing where boats race around prescribed courses and return to port at night. Several famous races cross oceans, like the biennial Transpac Race[5] from Los Angeles to Honolulu, or the Newport-Bermuda Race [6] from Newport, Rhode Island to Bermuda. Other races actually circumnavigate the globe, like the Volvo Ocean Race or Vendee Globe race.

Since it's a recreational activity, most boating is done in calm protected waters and during good weather. Even so, conditions can change rapidly, and a small vessel can get into life-threatening difficulties. It is important to keep an inventory of safety gear onboard every boat, which is prescribed by the U.S. Coast Guard as well as state boating law administrators in the U.S. Depending on the size of the boat and how it's powered, required equipment may include:

personal flotation devices (PFDs or life jackets) for everyone on board a throwable flotation device (in the U.S., a Type IV PFD) navigation lights suitable for the type of boat operation visual distress signals (VSDs) which are effective both day and night sound making devices including horns and bells fire extinguisher(s)
a copy of the Inland Rules of the Road

Other items might seem obvious but are not actually required by law. They include a flashlight, first aid kit, paddles, whistles, anchor and rode, engine spare parts, bilge pumps, a VHF radio or mobile phone, etc.

In addition to these safety items listed above, the Code of Federal Regulations lists some additional required items that may not fall into the common definition of "safety" items:

backfire arresters on gasoline powered vessels ventilation systems on gasoline powered vessels plaques which list the penalties associated with polution due to oil discharge, or dumping trash overboard
a marine sanitation system (MSD) which prevents water polution from sewage

State laws may add to this list of requirements. Most of the differences fall into a few categories:

laws requiring life jackets to be worn in specific activities or by children upgraded life jackets for specific activities or by children
restrictions on the types of MSDs that are allowed within state borders increased use of PFDs or Life Vests. Wear rates in 2003 were around 22.4% [7], although state and Federal laws requiring children to wear flotation were more common, and therefore children's wear rates were much higher than those for adults. Relatively few children die in boating accidents; the more likely victim is an adult male in the mid-afternoon in a boat (under 20 feet length over all) who is not wearing a PFD.

Not surprisingly, that also describes a typical boater under normal conditions.

While various strategies have been devised in the last few decades to increase PFD wear rates, the observed rate has been relatively constant. This has led to the possibility of legislation requiring PFD usage on boats under a specified length when underway.

Interestingly, the percentage of deaths due to drowning have declined (from 80% to 70%) in the last decade for a peculiar reason. Personal Watercraft, or PWCs [8], have increased in popularity for the last 15 years, and account for about 70 fatalities per year (2002). However, PWC operators commonly wear PFDs, and therefore have a relatively low incidence of drowning. Trauma, largely due to collisions with other vessels and the shoreline, accounts for 70% of PWC fatalies while drowning accounts for about 30%.

Drowning

In the U.S., approximately 700 people die per year as a result of recreational boating accidents. These accidents are tabulated in the B.A.R.D., or Boating Accident Reporting Database [9] , which is published each year by the U.S. Coast Guard based on the cumulative records of the National Association of Boating Law Administrators (NASBLA) [10]. Since 1970, when recreational boating deaths peaked at about 1700 per year, the annual rate of fatalities has been declining at a rate of about 2% per year. The majority of these deaths (70%) occur due to drowning , and are frequently associated with small powerboat accidents. Other causes of death include trauma (especially with small powerboats), fire, carbon monoxide poisoning, and hypothermia.

The cause of the reduction of deaths is subject to some debate, but the Federal Boat Safety Act [11] in the 1970s required that boats under 20' be equipped with level flotation. This change in boat construction meant that boaters who found themselves in the water next to a swamped boat could climb back into the boat and both reduce their likelihood of drowning, while increasing the size of a search target and reducing hypothermia. Other frequently named causes include improved boater safety education, increased use of life jackets, and improved boating safety gear.

Carbon Monoxide

In the early 2000s, several high-profile deaths due to carbon monoxide poisoning (CO) led to increased scrutiny of boating habits (especially the practice of towing participants immediately behind a boat, known as "teak surfing" or "platform towing") and the implementation of various warning placards to educate boaters of the hazards arising from these activities. Other CO-related deaths were attributed to high concentrations of CO gas from houseboat generator exhaust, where swimmers were able to access an area of concentrated exhaust. This has led to improved pollution controls on modern generator sets, and changes in the designs of houseboats so that they discharge exhaust gasses in areas where they can disipate. The increased use of CO detectors, especially in boats with enclosed accommodation spaces, would help reduce the risk of CO poisoning.

Boat Make and Brand Name Codes

Boats manufactured in the United States (except military vessels) have a three-character U. S. Coast Guard manufacturer's identification code as the first three characters of the manufacturer's assigned boat hull number. Some large manufacturers who have several boat building plants have been assigned multiple codes by the Coast Guard. When entering a record for a boat made by such a manufacturer, the Boat Make field code should agree with the first three characters of the boat hull number.

Canadian manufacturers may apply to the U. S. Coast Guard for a manufacturer's identification code. If the Coast Guard assigns a code, it will begin with the alphabetic Z.

This table contains Make (BMA) and Brand (BRA) field codes for boat manufacturers. For boat file records, if a code is not listed, the code MISC should be entered as the Boat Make with the actual manufacturer's name appearing in MISCELLANEOUS field.

   Make or Brand     Code
   A. C. Mfg. Co.     ACW
   A.C. Interface Inc.     ACT
   Aardal Boats     AEG
   Abilities N S Inc     AKD
   Academy Broadway Corp.     ASG
   Achilles KCI Corp.     ACH
   Action Marine     ACL
   Action Marine Inc.     ACM
   Acton Fiberglass, Inc.     AVC
   Adams Enterprises     AAI
   Addictor Boats     RIF
   Advanced Marble System     WRA
   Advanced Marine Concepts     AVN
   Advantage Boats, Inc.     AVI
   Advantage Power Yachts     AOD
   Adventure Boats, Inc.     XOE
   Aeroglastics, Inc.     AGC
   Aggressor Boats, Inc.     KFD
   Air Turbine Propeller Co.     AIR
   Airboat Engineering     AFD
   Airline Equipment & Service Inc.     AEQ
   Al Grovers Marine Base     ALX
   Alabama Homemade Boats     ALZ
   Aladdin Mfg. Co.     ALD
   Alaska Homemade Boats     AKZ
   Alcan Products, Ltd.     ZCB
   Alcar Fiberglass & Boat Co.     ATJ
   Alcort Sailboats, Inc.     AIW
   Alindale Mfg., Inc.     ADL
   All Seasons Industries     ALS
   All Star     ASR
   Allen Marine Mfg Inc     XAN
   Allison Craft Boat Co.     ALL
   Allison Craft Boats     ALT
   Allmand Boats     JAB
   Altra Marine Products     ZZA
   Alumacraft Boat Co.     ACB
   Aluma-weld     JBC
   Alumaweld Boats     AWB
   Alweld Commercial Boats     AWL
   Amer. Pacific Inflatables, Inc.     API
   American Boat Building     RFR
   American Fiberglass     AFF
   American Fiberglass Co.     AFC
   American Fiber-Lite     AFG
   American Fiberlite, Inc.     MYW
   American Honda Motor Co. Inc.     HON
   American Hovercraft & Sport     PCH
   American International Airboat     XBD
   American Marine Engineer     AER
   American Mariner, Inds.     AMX
   American Multi-Craft     AMQ
   American Power Boats     SBQ
   American Radhial     PTJ
   American Sail, Inc.     ANF
   American Sport Boat Mfg. Inc.     AMS
   AMF Alcort     AMF
   AMF Crestliner     CRL
   AMF Robalo     RAL
   AMF Robalo Division     RA1
   AMF Slickcraft     SLK
   Anacapri Marine     AKR
   Anchor Industries, Inc.     ANP
   Anderson Suncoast Marine     ASM
   Andrus Boats     ADO
   Angler Boat Corp.     ANG
   Answer Marine     CTL
   Anthony Boat Co.     ANT
   Apache     APH
   Apache Airboats, Inc.     AHE
   Apollo Boat Mfg. Co.     ABM
   Apollo Boats     APG
   Apollo Boats, Inc.     APL
   Appleby Mfg. Co.     APB
   Applegarth Marine Yard     AGH
   Aqua Bug International Inc.     AQU
   Aqua Cat, Inc.     ANF
   Aqua Images Inc.     JSC
   Aqua Sport of Canada, Ltd.     ZAS
   Aqua Terra Mfg. Co.     AXE
   Aqua-Cycle International, Inc.     AQC
   Aqua-Paddle     GAW
   Aquasport, Inc.     ASP
   Archercraft Boats     ACF
   Arctco Inc.     ARJ
   Arctic Enterprises Inc.     ARC
   Argosy Tours Service     XAG
   Aristo Craft Boat Corp.     ATL
   Arizona Homemade Boats     AZZ
   Arizona Ski Boats     ASK
   Arkansas Homemade Boats     ARZ
   Arkansas Traveler Boat     ARK
   Arlington Special Editions     ARI
   Arnold Industries     AOL
   Arrivee Inc.     AVY
   Arrowcraft     ARR
   Arrowhead Yachts     ARV
   Ashcraft Boat Co.     ASH
   Associated Recreational Products     DVN
   Astro Plastics Corp.     EXU
   Astroglass Boats     AST
   Astroglass Boats     JCE
   Atlantic Boat Works     AAL
   Atlantic Boat Works     ABW
   Atlantic Boat Works     ADK
   Atlantic Boat Works     ATM
   Atlantic Eastern Corp.     ATQ
   Atlatis Fiberglass     MVI
   Attex International     ATZ
   Augie's Marine Service     AKG
   Avanti Industries, Inc.     AVP
   Avenger Manufacturing Co.     AGR
   Avon Rubber Co.     AVB
   Ayr-Way Industries     AYR
   Aztec Boat Corp.     AXT
   B & A Dist. Company     BZA
   B & W Plastics Inc.     BWV
   Badger Boat Builders     BDG
   Bahama Industries Inc.     XAA
   Bahner Custom Boats, Inc.     BAH
   Baja Boat Co.     LAE
   Baker Custom Boats     BKT
   Baldwin Marine Products     BMP
   Bandit Mfg. Inc.     BVM
   Bangor Punta Marine     CAB
   Bangor Punta Marine     XDY
   Banshee International, Inc.     BSD
   Barnett Boats     BRB
   Barr Marine Products Co. Inc.     BMP
   Barracuda Boats     BWR
   Barron Boats, Inc.     BAR
   Bass Cats Boats     BAS
   Bass Hound     BHS
   Bass Hunter     BKH
   Bass Tracker Corp.     BUJ
   Bass Tub Inc.     BUU
   Bass Unlimited, Inc.     BUJ
   Bassmaster Boats     BSM
   Bauteck Marine Corp.     DAA
   Bay Marine & Propeller Co.     BAY
   Bay Marine Plastics     BMH
   Baycraft Marine     BCM
   Bayliner Marine Corporation     USJ
   Bayliner Marine, Inc.     BL1
   Bayliner Marine, Inc.     BL2
   Bayliner Marine, Inc.     BL3
   Bayliner Marine, Inc.     BL4
   Bayliner Marine, Inc.     BL5
   Bayliner Marine, Inc.     BLB
   Bayou Boats     BLY
   Bayrunner Boats, Inc.     BYN
   BCB Enterprises     BKT
   B-Craft Boat Co.     BTD
   B-Craft Boat Mfg. Co.     BCB
   Beach-Craft Boats     BCF
   Beachcraft Marine     BCC
   Beacon Boats     BEB
   Bear Airboats     BAQ
   Bear Creek Canoe Inc.     RTN
   Bear Manufacturing     BAQ
   Beatty Industries     BIQ
   Bell Industries     TAH
   Bell Yachts     ECB
   Bellco Boats, Inc.     BXE
   Bemidji Boat Co., Inc.     BEM
   Bennington Marine Corp.     ETW
   Bentz Craft     BNZ
   Berg Boats, Inc.     BEH
   Berkeley Pump Co.     BER
   Bernard Rolsma & Co.     RSD
   Bezer Boats     BEZ
   Biddison Designs, Inc.     BID
   Biesmeyer Boats     BMR
   Biffy Fiberglass Products     BFP
   Billy Seabold Racing Boats     BXJ
   Binder & Associates, Inc.     BNE
   Blackhawk Canoe Co., Inc.     CED
   Blue Buoy Yachts     BBU
   Blue Fin Industries, Inc.     BFF
   Blue Hole Canoe Co., The     TBH
   Blue Star Marine Corp.     BLS
   Blue Water Boat Works     BWH
   Blue Water Boats     BWY
   BMW of North America     BMW
   Boat City Paint & Body Shop     BCT
   Boathouse, The     THE
   Boats Unlimited     BOO
   Boats Unlimited Corp.     GPD
   Bob E. Ayou Jr. Co.     BEJ
   Bobby Jones Airboats     TTP
   Bobcat Boats     MWE
   Boicourt Marine     BCF
   Bombardier     ZZN
   Bomber Raider     BLP
   Bonair Boats, Inc.     BNB
   Bonanza Molding Corp.     BNM
   Bonaventure Ind Inc.     HVM
   Bonito Boats, Inc.     BNT
   Bons Bateaux, The     BNS
   Borum Boats, Inc.     MNJ
   Boston Whaler Multihul     FMS
   Boston Whaler, Inc.     BWC
   Bosun Marine Marketing, Inc.     DQU
   Bowland Marine     BWZ
   Bracon Industries, Inc.     BRO
   Bradford Boatworks, Inc.     BOT
   Bramco, Inc.     BRC
   Brendella Custom Boats     BCP
   Brevard Boat Works     BVD
   British Seagull Co. Ltd.     BSE
   British Sports Hovercraft, Ltd.     XHC
   Broadbill Marine Corp.     BRD
   Broadwater Boat Co.     BWB
   Bronta Boat Co., Inc.     BTE
   Brooks Boats     BBK
   Brooks Fiberglass Co.     BBQ
   Brown Marine Engineering     BRM
   Browning F G Boat     BFG
   Brownlow Mfg. Co.     BNL
   Bruce Faer     FAA
   Brunswick Corp.     BRS
   Brunswick Marine Power     MPD
   Bryant Boats Inc.     BRA
   Bryant Interprises Inc     WZR
   Buccaneer Power Boats     BPC
   Buick Motors Div. of G.M     BUI
   Bullet Boats, Inc.     BBQ
   Bumble Bee Boats     DTN
   Burchfiel Mfg.     BFI
   Burr Brothers Boats Inc.     BRR
   Burr Sailboat Sails     BRS
   Bush-Wacker Boat, Inc.     BZI
   Buster Boat Co.     BCZ
   BYI, Ltd., N.V.     BNV
   Byrd Industries     BY
C & C Yachts Inc.     CCY
   Cacci Craft, Inc.     CFT
   Caddo Boat Mfg. Co., Inc.     LMA
   Cajun Persuasion Boat Bldrs.     TOU
   Cajun Special Boats     LEL
   Caldwell High Perf. Boats     CLD
   Caliber 1 Boats     KAB
   California Boat Mfg. Co.     CAL
   California Boats     GSW
   California Homemade Boats     CFZ
   California Rivers     CJK
   California Sport Boats     FPY
   California Yachts Carver     JCM
   Calkins     CAU
   Camp Ways, Inc.     CMP
   Campagna Fiberglass     CPG
   Campion Marine, Ltd.     ZBI
   Canadian Boats     ZCB
   Cane Cutter, Inc.     ECX
   Canoe Outfitters, The     TKF
   Cantrell Marine     EHT
   Cape Craft Ltd.     CKP
   Capri Sailboats     CPS
   Caravelle Boat Co.     CVB
   Caravelle Boats Inc.     VCL
   Cargile, Inc.     CAR
   Caribbean Yachts Inc.     XCI
   Caribe Inflatable USA Inc.     EMD
   Carl A. Lowe Industries, Inc.     LWN
   Carlson and Son     CRL
   Carolina Boat Co.     CNE
   Carolina Cat     CAT
   Carrera Boats     CJR
   Carrera Powerboat Corp.     XCS
   Carstens Industries Inc.     FBE
   Carver Boat Corp.     CDR
   Catalina Boat Mfg.     CUE
   Catalina Yachts     CTY
   Catalina Yachts Morgan Div     MRY
   Caterpillar     CAT
   Caterpillar Boat Works     COT
   Cavalier Boats, Inc.     CVO
   CBC Enterprises     CED
   C-Dory Inc.     DOR
   Cee Bee Mfg. Co.     CBM
   Celebrity Boats Inc.     CYG
   Centark Industries, Inc.     CNH
   Central Boat Works Inc.     CBW
   Centurian Boats     FIN
   Centurian Boats, Inc.     CEE
   Century Boat Co.     CEB
   Cerne Marine     CRJ
   Challenger Boat Works     CIK
   Challenger Boat, Inc.     CHE
   Champion Boats     TSB
   Chaparrel Marine Products     CJM
   Charger Boat Company     RDA
   Charger Custom Boats     RSE
   Charleston Fiberglass Co.     RLS
   Charloma Fiberglass, Inc.     KST
   Checkmate Boats, Inc.     CHK
   Cheetah Boat Mfg., Inc.     CHT
   Cherokee Boat Co.     CKB
   Chevrolet Div. of G. M.     CHE
   Chief Mfg., Inc.     DWE
   Chris Craft     CCD
   Chris Craft     CCH
   Chris Craft (Algonac, Michigan)     CCA
   Chris Craft (Bradenton, Florida)     CCC
   Chris Craft (Gallipolis, Ohio)     CCT
   Chris Craft (Goshen, Indiana)     CCV
   Chris Craft (Italy)     CCU
   Chris Craft (Pompano Beach, Florida)     CCF
   Chris Craft (Sarasota, Florida)     CCB
   Chris Craft (Swansboro, North Carolina)     CCN
   Chris Craft Corp.     CHR
   Chris Craft Roamer     CCR
   Chrysler Boat Corp.     VVV
   Chrysler Corp. Marine Div.     CHR
   Chrysler Outboard Corp.     CRY
   Cigarette Racing Team     CRT
   Cimmarron Marine     LBV
   Clackacraft River Boats     XEP
   Clark Boat Co.     CLK
   Classic Boat, Corp.     CLA
   Classic Boat, Inc.     CSB
   Classic Boats     COB
   Climate Boat Co. Inc.     KLO
   Clinton Engines Corp.     CLI
   Clipper Marine Corp.     CLM
   CMF Boats     BEC
   Coastal Marine     KFB
   Coastal Marine Product     XSA
   Coastal Recreation     CST
   Cobalt Boats     FGE
   Cobia Boat Co.     CBA
   Cobra Boat Mfg., Inc.     CYV
   Cobra Mfg. Co.     CFY
   Cole Boats     CEM
   Coleman Co, The (Wichita, Kansas)     CNP
   Coleman Co., The (New Braunfels, Texas)     CP2
   Collins Craft, Inc.     SNT
   Collins Craft. Inc.     CGF
   Collinscraft, Inc.     CCK
   Colorado Custom Design, Ltd.     CEH
   Colorado Homemade Boats     CLZ
   Coloso Boat Corp.     CWJ
   Columbia Fiberglass     CFS
   Comanchee Boats     KFL
   Combee Airboats, Inc.     MPM
   Commander Boats     COJ
   Commodore Yacht Corp.     XYV
   Concepts Boats Inc.     DDX
   Concord Boat Corp     CKL
   Condor Boats     CZB
   Condor Custom Boats     CUY
   Connecticut Homemade Boats     CTZ
   Conroy Industries     CNO
   Contender Boats, Inc.     JDJ
   Contender Custom Boats     CUO
   Continental Boat     CKL
   Coochee Craft     KFD
   Cooibee (Navy Canoe)     COO
   Coronet Boats of North America     CNT
   Correct Craft, Inc.     CTC
   Corsa Marine Ltd.     MPB
   Corson Boat Co.     CBT
   Cotton Mouth Ind. Inc.     BTR
   Cougar Marine Inc.     LUX
   Cougar Marine, Inc. (Florida)     CMO
   Craft Boat Works     CBZ
   Craig Catamaran Corp.     CDC
   Creek Craft Mfg. Inc.     TTS
   Crest Pontoons     MAU
   Crestliner Division     CRL
   Crestliner Inc.     NOR
   Crews Craft, Inc.     CRW
   Critchfield and Frobos Marina     CXR
   Critchfield Marine, Inc.     CHM
   Crofton Co.     CRC
   Crosby Marine Engr Corp.     CMA
   Crown Custom Fiberglass     CGL
   Crownline Boats Inc.     JTC
   Cruise Boats, Inc.     CCX
   Cruisers Div.     CRS
   Cruisers, Inc.     KRU
   Cruising Gear     CRU
   Crusader Custom Boats     CXN
   Cub Craft     CUB
   Cuda Craft     CQK
   Culver-Chelle, Inc.     CJC
   Cummins Engine Co. Inc.     CMM
   Custom Boat Mfg. Co.     CUS
   Custom Craft Unlimited     CQU
   Custom Fiberglass     CUA
   Custom Fiberglass Products     CFD
   Custom Marine     CUC
   Custom Marine     HTB
   Custom Marine (California)     CUP
   Custom Marine (Georgia)     CMN
   Cutler Gate     DRU
   Cypress Shores Fabric     COY
   D & D Marine Manufacturing, Co.     DDQ
   D Blackmans Boat Service     BDB
   D.B.R. Sports Inc.     ZEF
   Dagger Canoe Company     DAQ
   Dan Wertz     NPR
   Dana Custom Boats     DNX
   Danlyn Fiberforms     NPR
   Dargel Boat Works     DBW
   Darrah Industries Inc.     DWD
   Dart Industries     DTI
   Dar-Van Mfg.     DVN
   Datsun Engine Div. of Nissan.     DAT
   Dave Westphal Boats     WES
   Davidson Motors     DVD
   Davis, George W. & Sons, Inc.     GWD
   Dawson Boat Co.     DAW
   Day Marine, Inc.     ARW
   Dayton Marine Products     DMP
   Deaver Custom Boats     DEV
   Deaver Custom Marine     DEV
   Del Quay, USA, Ltd.     DQU
   Delaware Homemade Boats     DLZ
   Delco Fiberglass Products     DFP
   Del-Craft     DLK
   Delhi Mfg. Corp.     DEM
   Delta Dive Boats Inc.     DBJ
   Delta Marine, Inc.     DEL
   Dem-Craft Boat Co.     DCB
   Desoto Mfg. & Supply Co.     DES
   Detroit Diesel Allison     DET
   Di Marco Boats     DMB
   Dialcraft Boats     DCF
   Dick Clarke Inc.     DCI
   Dilks & Co.     SKB
   Discovery Marine     DSN
   District of Columbia Homemade Boats     DCZ
   Diversified Fiberglass Products     DFG
   Diversified Products     FBT
   Diversity Lamenators, Inc.     DLI
   Dixie Airboats, Inc.     DXA
   Dixie Boat Works     DXE
   Dixie Devil Mfg. Co.     DXD
   Dixie Fiberglass Products     DXF
   Dixie Marine Mfg.     DXM
   Doggett Marine Industries     DMN
   Dolphin Boats Ltd.     DSC
   Dolphin Boats, Inc. (Miami, Florida)     DLN
   Dolphin Boats, Inc. (Princeton, Florida)     DFL
   Dolphin Canoe Co.     DPD
   Don's Marine     KNC
   Donzi Marine, Inc.     DMR
   Dorsett Marine, Inc.     DST
   Douglas Marine Corp.     DUX
   Douglass & McLeod Inc.     DMC
   Down East Dories     DED
   Downeast Yachts, Inc.     AAY
   Doyle Craft     DCJ
   Dreamboat Co., Inc.     DRM
   Drift Craft     DRE
   Drifter Marine Inc.     DFV
   Duckworth Boat Company     ESM
   Duracraft Boats, Inc.     DUR
   Duranautic Mfg. Corp.     DNC
   Duranautic, Inc.     DNU
   Duratech Mfg. Co.     DUT
   Durkee Enterprises, Inc.     BJC
   Duroboat Mfg. Inc.     DUW
   Dusky Marine, Inc.     DUS
   Dyercraft Boats     DYE
   Dynaflite Mfg. Co., Inc.     SEZ
   Dynamaglas Boat Co.     DYB
   Dynasty Boats     MJI
   E. H. Wachs Co. Marine Div.     EHW
   Eagle Boat & Body Repair     CUA
   Eagle Boats, Ltd.     BXJ
   Eagle Marine Boat Mfg., Inc.     EMO
   Eagle Mfg., Inc.     EGM
   Eagle Trawler Yachts     ETY
   East Tex Fiberglass Products     ETF
   Eastern Boat Works     EBV
   Easy Rider Fiberglass     ERF
   Eaton Corp. Kenosha Div.     EAT
   Ebbtide Corp.     ETC
   Ebko Industries     EBK
   Eckler Watersports     EWC
   ECO Plant Brokers     EPB
   ECO Products     EPB
   Edwards Boats & Tanks     ETK
   Egg Harbor Boat Co.     EGG
   Elco Marine     ELH
   Eldo Craft Boat Co.     ELD
   Electric Outboard Motors     ELO
   Elgin     ELG
   Elgin Electronics     ELG
   Eli Laminates Co., Inc.     ELX
   Eliminator Boats     ELB
   Elite Boats     ELE
   Engine     ENG
   Ensign Yachts     ENN
   Enterprise Boats, Inc.     ENB
   Enterprise Mitchell Co.     EMH
   Envision Boats Inc.     EVN
   Equinox Boats     WCH
   Ericson Yachts Inc (Irvine, Ca)     ERY
   Eska Co.     ESK
   Eskay Plastics, Ltd.     ESK
   Evinrude Motors     EVI
   Excalibur Marine Corp.     NAP
   Excel Marine     XLD
   Exclusive Enterprises     EXH
   Exclusive Power Boat     PWB
   Exe Fibrecraft, Ltd.     ZEX
   Executive Boats     EXV
   Explorer Boat & Canoe Co.     EBA
   Explorer Yacht, Inc.     TSA
   Expoerts International     EXT
   EZE Drift     GPW
   Ezy-Ryder Corp.     EZR
   F & E Manufacturing     BRO
   F & F Boat Co.     FFL
   F. A. McCullough, Inc.     FIA
   Fabuglass Co., Inc.     FAB
   Falcon Boats of California     FCN
   Falcon Boats, Inc.     FCS
   Falcon Boats, Inc.     WXH
   Fantasy Boats Inc.     FBN
   Far West Marine Service     FWM
   Farymann Marine Diesel Division     FAR
   Feather River Boat Co.     FRV
   Feathercraft     FEA
   Felt Industries, Inc.     FLI
   Fiber Skiff, Inc.     FSJ
   Fiber Sport Inc.     FIW
   Fiber Steel Corp.     FSC
   Fiber-Cell, Inc.     FCL
   Fibercraft Mfg. Co.     FCP
   Fiber-Form     FBF
   Fiberglass Builders, Inc.     NMF
   Fiberglass Fabric, Inc.     FGB
   Fiberglass Products Co., Inc.     BEC
   Fiberglass Sales and Products     FSO
   Fiberglass Unlimited     FGD
   Fiberglass Works     FWZ
   Fiberking Boat Co.     FBK
   Fiberstress Inc.     GSD
   Fiber-Tech Products Inc.     DWE
   Fiesta Boats     SFQ
   Fin and Feather Mfg. Co.     PRG
   Fineline Industry, Inc.     FIN
   Firestone Coated Fabrics Co.     FRI
   Fisher Marine, Inc.     FMC
   Fishmaster     FSM
   Fish-N-Ski     FSH
   Fiskar Pisces     FIS
   Flagship Marine Engine Co. Inc.     FLG
   Flagship Yacht Sales, Inc.     FLQ
   Flare Marine Inc     FNQ
   Florida Bay Coaster Co.     FBQ
   Florida Homemade Boats     FLZ
   Flying Dutchman     FLD
   Flying Dutchman, Ltd.     TYA
   FM Marine     FMY
   Folbot Corp.     FLB
   Force Engineering     BNU
   Ford Motor Co.     FOR
   Forester Boats Inc.     FBT
   Formall Plastics, Inc.     FPK
   Formosa Boat Building Co.     FBB
   Formulae Racing Sailboats     FMS
   Fountain Powerboats Inc.     FGQ
   Four Star Fiberglass Corp.     FSF
   Four Winns, Inc.     FWN
   Foxcraft Boats Inc (Carbon Hill, Al)     JJJ
   Franklin Fiberglass     FFG
   Freeland Manufacturing     FDX
   Frontiersman Fiberglass Products     ZLJ
   Frost Marine     FRI
   Fury Boats     FUR

G & G Boat Repair & Mfg.     GGB
   G and W Enterprises Engineering     GAW
   G. R. International of Miami     GRJ
   Gagnier Mfg., Inc.     GAG
   Galaxie Boat Works, Inc.     GBW
   Galaxie Boats, Inc.     GAE
   Galaxy Boat Mfg. Co.     GAL
   Gale Products Division     GAL
   Gazelle Products Co. Inc.     GPP
   G-Cat Corporation     GAT
   General Marine Co.     GMA
   General Marine Industries     CGM
   General Marine Ino Inc.     GEN
   General Motors Corp.     GMC
   Generation III, Inc.     GEN
   Genesis Powerboat Corp     GPZ
   George W. Davis & Sons, Inc.     GWD
   Georgia Homemade Boats     GAZ
   Gheen Manufacturing     GHE
   Ghost Industries Inc.     KKC
   Gibson Fiberglass Products     GBN
   Gig Harbor Steel-Craft     GIG
   Gigi Boat Manufacturers     GGA
   Glas-Ply Boats, Inc.     GPL
   Glassline Products, Inc.     GPG
   Glassline, Inc.     MFS
   Glassmaster Boat Co., Inc.     GPC
   Glassmate Mfg. Co. Inc.     TLE
   Glasspar     GLS
   Glasstream Boats     GSY
   Glassway Inc.     TUF
   Glastex Co.     GTX
   Glastron Boat Co.     GLA
   Glastron-Carlson     GCV
   Glen-Coe Boat Mfg.     JET
   Global Motorboat Corporation     GME
   Go-Devil     GDV
   Godfrey Conveyor Co.     GDY
   Golden Era Boats     GEB
   Goldenhawk Products     RRS
   Gore Mfg.     GAB
   Grady-White Boats, Inc.     NTl
   Grand Banks Dory Works     ZJX
   Grand Prize Boat Building, Inc.     GPE
   Graymarine Engine Division     GRA
   Great Lake Inflatable, Inc.     GLX
   Greatest Marine Prod. of Florida     GOF
   Gregor Boats     GBC
   Griffis & Sons Fiberglass     GSF
   Grumman Allied Industries, Inc.     GBM
   Grumman Boats     GBP
   Gulf Master     GUM
   Gulf Wind Boat Co.     GWC
   Gulfline Boats     GUF
   Gulfstream Boats, Inc.     GLF
   H & H Fiberglass Inc.     FBC
   Haakon Boats, Ltd.     HKN
   Hallet     HAL
   HAM Boat Works     HAB
   Hancock Boatworks     HAN
   Hans Christian Yachts     XSA
   Hans Klepper Corp.     HNK
   Happy Traveler Marine     HPY
   Harbor Mfg. LTD     ZHA
   Harbormaster Division     HAR
   Harbour Inc.     WNR
   Hardin Marine     HAO
   Harley Boat Corp.     HDH
   Harris Industries     HII
   Harris-Kayot, Inc.     KAY
   Harwill, Inc.     BRW
   Haskell Marine     HMW
   Hatteras Yacht Division     HAT
   Hawaii Homemade Boats     HAZ
   Hawaiian Boats, Inc.     HBG
   Hawaiian Resources Inc.     SCO
   Helm Industries     SRK
   Henderson Manufacturing     FBC
   Heritage Kayaks     HKW
   Heritage Marine, Inc.     HLK
   Herters, Inc.     HER
   Hewes Boat Co.     RGL
   Hewes Marine Co.     HEW
   Hifley America Sports, Inc.     HIF
   Higginbothan Boat Co.     HGG
   Hiliner Marine Corp.     HMC
   HMC - Cruise n' Carry     HMC
   HMC Manufacturing Co.     JRH
   Hobie Cat     CCM
   Hofeman Boat Works     HBW
   Holeton Boat Works     HBU
   Holiday Manufacturing     HMJ
   Hollywood Enterprises, Inc.     HWE
   Holmes Fiberglass Boat Co.     HFB
   Homelite     TTR
   Hondo Boats     FIN
   Hondo Boats     HND
   Hoog Boats Inc.     HOG
   Horizon Mfg., Inc.     HFB
   Hosea Mfg. Co.     DMH
   Hostler Canoe     HZL
   Hot Boat Alley     HTB
   Hot Sports USA Inc     JIS
   Howard Custom Boats     HCB
   Howmar Boats, Inc.     HBY
   Hubbs Yacht Sales, Inc.     HUB
   Huckins Yacht Corp.     HNS
   Hugh McGinnis Boats     HMD
   Hughes Boat Works     HBW
   Hunt Products, Ltd.     HUP
   Hurricane Fiberglass Products     HUR
   Hurst Enterprises, Inc.     HUU
   Hustler Boat Co.     HSL
   Hustler Boat Co., Inc.     HUS
   Hustler Boats     HSB
   Hustler Industries     HIN
   Hustler Marine, Inc.     HUX
   Hydra-Sports, Inc.     HSX
   Hydro Glass     HGZ
   Hydro Stream Boats     HSP
   Hydrocraft Inc.     RQE
   Hydro-Step Corp.     HSI
   Hydroswift Corp.     HYD
   Hydrotech Systems Inc.     PQC
   Hy-Ryder Inc.     HPL
   Hyundai Corp.     CON
   I.M.A. Manufacture Unlimited     SBQ
   Icon Boat Works, Inc.     XCA
   Idaho Homemade Boats     IDZ
   Illinois Homemade Boats     ILZ
   Image Boat Co.     KRG
   Imp Boats     XMP
   Impact Auto Sales     IAS
   Indian River Boats     JHR
   Indiana Homemade Boats     INZ
   Industrial Plastic System     PAX
   Inflatable Boat Center     WYK
   Innovative Sports     INO
   Integrity Marine Corp.     XFE
   Intercoastal S E Inc.     ITC
   International Harvester     INT
   International Leisure Corp.     CWJ
   Interpublic Industries     XNP
   Intrepid Mfg. Co, Inc.     NMC
   Invader     KBT
   Invader Boats, Inc.     MWK
   Invader Corp.     XVA
   Iowa Homemade Boats     IAZ
   Irwin Yacht and Marine     XYM
   Islander Marine     CGH
   Islander Yachts, Inc.     XLY
   Isuzu Diesel of North America     ISU
   J Boats West     PSL
   J C Mfg. Inc.     BSV
   J. C. Penney Co. Inc.     PEN
   J. H. Westerbeke Corp.     JHW
   J.B. Boat Co., Inc.     JNB
   J.D. Marine     JDJ
   J.L. Rykard     BHS
   J.R. Custom Marine, Inc.     JCL
   J.R. Yacht Sales     JRY
   Jackson Boat Shop     JBL
   Jackson Corp.     TAJ
   Jackson Rubber Queen     TAJ
   Janco Plastics     NPC
   Jason Fiberglass     JAJ
   Jay Bee Boats     JBE
   Jeep Corp.     JPM
   Jeffersons Fiberglass     JFG
   Jeffersons Fiberglass Co.     JFG
   Jem-Craft     JNC
   Jet Boat Engineering     JBN
   Jet Boat Engineering of Oklahoma     JBX
   Jet Boats Inc.     JEA
   Jet-Ster Boat Co.     JSB
   Jet-Ster Boat of Memphis     JTB
   Jet-Ster Boats     JEB
   Jet-Ster Boats of Alabama     JTA
   Jim Henderson Mfg.     FBC
   Jim-Bar Co. Inc.     JIB
   Joel Jenkins     JJK
   John Allmand Boats, Inc.     JAB
   John Dory Boat Works, Inc.     JDB
   Johnson and Towers     JOT
   Johnson Outboard Motors     OMC
   Johnston Propeller Works     JOP
   Jole Vecchi Sciomachen     JVS
   JRS Fiberglass Unlimited, Inc.     JRS
   K & F Boat Company     KFD
   K Enterprises     KPB
   Kachina Boats     KBT
   Kaecker Enterprises     KBT
   Kajun Industries, Inc.     KAJ
   Kansas Homemade Boats     KAZ
   Karelsen Custom Boats     EAK
   Kawartha Canoe Co.     ZKA
   Kawasaki Motors     KAW
   Kawasaki Motors Corp.     KAW
   Kay Park Recreation Corp     KAX
   Kayot, Inc., Marine Division     KAY
   K-Craft, Inc.     KCK
   Kennedy Boat Co.     KBW
   Kennedy Kraft, Inc.     KNC
   Kenner Mfg. Co. Inc.     KEN
   Kenova Industries     KVA
   Kentucky Homemade Boats     KYZ
   Key West Boats Inc.     KWE
   Kidd Marine Sales     ADD
   Kiehaefer Aeromarine Motors     KEI
   Kiel Inc.     KLI
   Kindsvater Boats     KBM
   King Enterprises     KGR
   KL Industries, Inc.     HII
   Klamath Boat Co. Inc.     KLO
   Klassic Boat Company     KLA
   K-Mac & Company     KMP
   Kozloff Enterprises     WSW
   Kramsco Mfg., Inc.     KRA
   Kurtis Kraft Boats     FRK
   Kustom Enterprises, Inc.     KRC
   Kustom Kraft Performance Boats     KKF
   Kustom Rigging     KRC
   KV Hydros     KVH
   L & M Mfg. Co.     LMM
   Laguna Yachts, Inc.     LAY
   Lake and Sea Boats     CXR
   Lake Raider     VOY
   Lake-Flite Plastics     LFP
   Laminated Products Co.     LPR
   Landau Boat Co.     LBD
   Landau Boat Company     LBO
   Land-N-Craft     LNC
   Larson Boat Co.     LAR
   Larson Industries, Inc.     LAR
   Laser Boats of Texas Inc.     CJM
   Laser Industries Inc.     LII
   Lazer     TDA
   Lee Boats     LEJ
   Lehman Power Corp.     LEH
   Leisure Imports, Inc.     LES
   Leisure Life, Ltd.     LLT
   Leisure Products Market System     LPM
   Lenhan Industries     LNM
   Les Bateaux Peterborgh     ZHW
   Les Voiliers Performance, Inc.     ZFS
   Liftlock Fiberglass Products     ZKA
   Lion Mar Boat Corp.     LML
   Little and Upton, Inc.     LTF
   Litton Boats, Inc.     LBV
   Livingston Boat Co., Inc.     LBC
   Lock Stock & Barrel     LSX
   Lone Star Fiberglass Co.     LNS
   Lorequin Marine, Inc.     LMK
   Lott-Craft Boats     LTT
   Louisiana Homemade Boats     LAZ
   Lucat Marine Ltee     ZLT
   Lucraft Boats-Labray     LBL
   Luger Industries, Inc.     LUG
   Luhrs     LHR
   Lund American, Inc.     LUN
   Luxury Marine     LUX
   Lycoming Marine Products     LYC
   Lyn Craft Boat Co.     LYN
   Lyn-Craft Boat Co.     LCB
M and J Boat Co.     MJC
   Maas Boat Co.     XBQ
   Mac Industries     SWX
   MacGregor Yacht Corp.     MAC
   Mach One Boats     HTB
   Macs Airboats and Skiffs     MAZ
   Mad River Canoe Co., Inc.     MAD
   Maelstrom Marine Inc.     MQW
   Magic Boats Inc.     MGE
   Magnum Marine     MAG
   Magtex Co.     MGM
   Magus Boat Co.     MBG
   Magus Marine Co.     MBG
   Maine Homemade Boats     MEZ
   Maine Marine Co.     LCN
   Majek Boat Works     MJK
   Makai Boats, Inc.     MBK
   Makaira Boats Inc.     MBK
   Mako Marine, Inc.     MRK
   Mako Shark Boats     LPB
   Mako, Inc.     MKS
   Malibu Boats     MB2
   Manate Marine     MNN
   Manatee Marine Product, Inc.     MNT
   Manning Enterprises     MNB
   Mannino Boats     MNX
   Mannix Plastics     MNL
   Man-O-War Performance     MOV
   Manset Marine Supply     MSC
   Mantra Boat Co.     MBE
   Manufacturer not listed     PAR
   Manufacturer Unknown     MIS
   Manufacturer's Wholesalers, Inc.     MWK
   Marathon Boat Co., Inc.     NBO
   Marben Marine     MFN
   Mariah Boats     MRH
   Mariah Boats, Inc.     VXX
   Marian Boat Works     WGN
   Marine City     MC2
   Marine Drive System     MAD
   Marine Group Inc.     MGI
   Mariner International Co.     MRN
   Mariner Marine, Ltd.     MRX
   Mariners Haven, Inc.     MHV
   Maritec Industries Inc.     SOE
   Mark Twain Marine Industries     MTM
   Marlin Boat Co.     MBD
   Marlin Boats, Inc.     EKW
   Marquis Boat Co., Inc.     MRB
   Marquis Boats, Inc.     MRJ
   Marshland Marine, Inc.     MPH
   Martec Engineering Corp.     MAE
   Maryland Homemade Boats     MDZ
   Massachusetts Homemade Boats     MSZ
   Master Enterprises, Inc.     HST
   Master Fabricator     HLR
   Master Molders, Inc.     KNG
   Mastercraft Boat Co.     MBC
   Mastercrafters Inc.     MBV
   Maverick Boat Co.     MVI
   Maverick Sportsboats     AIL
   Maxum     MAX
   Maxum Marine     USH
   Maybury's Canoe Shop     MCS
   McCulloch Boat Mfg.     SWX
   McCullough Industries     MCC
   McDaniel Boat Co., Inc.     MCD
   McGinnis Boats     HMD
   McKee Craft     MKC
   Melen Marine, Ltd.     MML
   Mel-Hart Products, Inc.     MHP
   Memco, Inc.     MNJ
   Mercury Marine (Fond du Lac, Wi)     QSR
   Mercury Marine Div. of Brunswick     MRC
   Mercury Outboard Div of Brunswic     MRO
   Merrimack Marine, Inc.     MMM
   Metzeler Kautschuk     MKH
   Meyers Industries, Inc.     MEY
   Michael Creech     XCM
   Mich-Craft Corporation     MCC
   Michigan Homemade Boats     MCZ
   Michigan Wheel Div. of Dana Corp     MIC
   Middle Bay Boats     MMY
   Middle Tennessee Fiberglass     MDT
   Midnight Express, Inc.     MXJ
   Midsouth Fiberglass Inc.     MJI
   Midwest Seat Mfg. Co., Inc.     MIS
   Midwestern Fiberglass Products     MFP
   Mighty Mite Marine     MIM
   Mike Butler Marine Design     MKE
   Mike F. Shannon Co.     MFS
   Mike Gault Canoes     MGK
   Milford Haven Marine     MHA
   Miller Boats     MIB
   Miller Yacht Sales, Inc.     ETY
   Mini-T Mariners Haven     MHV
   Minnesota Homemade Boats     MNZ
   Minn-Kota     MIN
   Mirage Boat Co., Inc.     MGZ
   Mirage Marine Corp.     MIJ
   Mirage Marine, Inc     MRG
   Mirro Marine Div.     MRR
   Mississippi Homemade Boats     MIZ
   Missouri Homemade Boats     MOZ
   Misty River Marine, Ltd.     ZMR
   Mitchell Boat Co.     MBP
   Mitsui     MTC
   Mize Boats     MBJ
   Mobile Fiberglass Services     MFL
   Modum Executive Services, Inc.     MOD
   Mohawk Mfg. Co.     MMN
   Molded Fiber Glass Boat     MFG
   Monark Boat Co.     MAK
   Montana Homemade Boats     MTZ
   Montgomery Marine Products     MMP
   Montgomery Ward     WAR
   Montgomery Ward Co.     MGW
   Monza Marine     MXU
   Moon Boats     MOK
   Mooney Enterprises Ltd.     ZZM
   Moore Enterprises     MRE
   Moravia Industries     MVR
   Morris Boat Shop     MOS
   Mossback Boat Mfg. Co.     DFM
   Motion Marine     DUY
   Motor Guide Div. of Arnold Ind.     MTR
   Motor-Guide     AOL
   MTU of North America     MTU
   Muff's Boatworks     SIN
   Muhlen Industries     MOH
   Muir Maid Boats     MMB
   Muncie Metal Spinning Inc.     MMS
   Murphy Diesel Co.     MPH
   Murray Chris Craft     CCH
   Murray Chris Craft     UNF
   Myers Fiberglass Fabri     MFJ
   Myers Fiberglass Prod.     MFJ
   My-te Products Inc.     MYT
   NACR     TRR
   Naden Industries     NAD
   National Boat Corp.     NBC
   Navigator Yachts, Inc.     NVY
   Nebraska Homemade Boats     NBZ
   Necky Kayaks Ltd.     QNK
   Nelson Plastic Inc.     NPC
   Neodesha Plastics, Inc.     NEG
   Nevada Homemade Boats     NVZ
   New Hampshire Homemade Boats     NHZ
   New Jersey Homemade Boats     NJZ
   New Mexico Homemade Boats     NMZ
   New York Homemade Boats     NYZ
   Newman Company     WMB
   Newman Import Co.     WMB
   Newman Industries, Inc.     NEW
   Newton Boats Inc.     NWN
   Nissan     NIS
   Nissan Marine & Power Products     NIS
   Nitro Marine     NMR
   Noles Fiberglass Boats     NFZ
   Nona Boat Co.     NNA
   Nordic Boats     NDC
   Norieaster Yachts     NER
   Norman's Boat Shop     NBS
   North American Boat Corp.     NAB
   North American Catamarans     SXL
   North American Fiberglass     XNA
   North American Fiberglass     ZNA
   North Carolina Homemade Boats     NCZ
   North Dakota Homemade Boats     NDZ
   Northside Mercury Marine     NMS
   Northside Mercury Sales     NMS
   Northwest Watercraft     NWD
   Northwestern Electric Co.     NWE
   Norton Boat Works     NBA
   Novournia of North America     PKD
   Nuzums Marine     NUM
   Obar Marine, Inc.     OBR
   O'Brien Intl. Inc.     OBI
   Ocean Kayak     XKA
   Ocean Yachts Co.     XYX
   Oceanic Boats     OCB
   O'Day Corp O'Day     XDY
   Off Shore Yachts International     OYI
   Offshore Boat Corp.     OSB
   Offshore Industries     OFF
   Offshore Marine Industries, Inc.     OFF
   Offshore Performance Industries     FHS
   Offsounding     OFS
   Ohama Fiberglass Co.     XMA
   Ohio Homemade Boats     OHZ
   Oklahoma Homemade Boats     OKZ
   Old Town Canoe Co.     XTC
   Old Wharf Dory Co.     XWC
   Oldsmobile Div. of General Motor     OLD
   Olson & Co. Custom Yachts     MVH
   Olson Co. Custom Yachts     MVH
   Olympia Boat Sales     NPR
   Olympian Boats     RJS
   Olympic Boat Company     XLM
   OMC Drive System     OMC
   OMC Parts and Accessories     OMC
   OMCCC Inc.     CCN
   OME, Inc.     XEC
   Omniboat International     OMB
   Onan Corp.     ONA
   Orca Marine & Fiberglassing     ORC
   Oregon Homemade Boats     ORZ
   Orrion Boats     XRR
   Ortiz Boat Mfg.     JAY
   Osagian Boats, Inc.     GBF
   Osborn Boat-Marine, Inc.     XSB
   OSCO Motors Corp.     OSC
   Otter Craft, Inc.     OTC
   Ouachita Marine & Industries     XMR
   Outboard Marine Corp.     OMC
   Outlaw Marine, Inc.     XEC
   Ozark Boat Works     XBW
   Ozark Fiberglass Products     SBT
   P & D Boat Corp.     PDC
   Pacemaker Corp.     PAC
   Pacific Hovercraft     PHV
   Pacific Northwest Designs Inc.     PCG
   Pacific Water Sports     PWS
   Page Powerboat Inc.     EFJ
   Pal Engineering Ltd.     PLE
   Palmer Industries     PLM
   Pantera Marine Inc.     WCW
   Panther Airboats Corp.     PAP
   Panther Boats     PAX
   Panther Marine Corp.     PMR
   Paragon Gears Inc.     PAR
   Paramount Powerboats     PPJ
   Para-Tech International     PTJ
   Parker Marine Enterprise Inc.     PXM
   Passarola Trading     ZPT
   Pathfinder Marine     PAT
   Payne's Boat Works     PKA
   Pearson Unlimited     PSD
   Pegasus Products     PGS
   Pelican International     ZEP
   Pemberton Airboats Inc.     TAZ
   Penn Yan Boats, Inc.     PYB
   Pennsylvania Development Co.     PAD
   Pennsylvania Homemade Boats     PAZ
   Pensacola Boat Mfg. Co.     PNS
   Perception, Inc.     WEM
   Performance Plus Products     PPE
   Performance Sailcraft     PFS
   Performance Sailcraft     TDA
   Performer Boat Co.     PER
   Perkins Engines     PER
   Peterson Mfg. Co.     PKM
   Petes Plastic Boat Works     PPB
   PFC, Inc.     PNY
   Phantom Boat, Inc.     PHB
   Phantom Boats     AGB
   Phantom Brothers, Inc.     PHU
   Phoenix Products, Inc.     PHX
   Pinch-A-Penny     PPY
   Pioneer Boats     PNT
   Piranha Marine     PIR
   Pisces Boat Co.     WST
   Pittsburg Fiberglass Inc.     PFD
   Plastics Division of Indus     BHD
   Playbouy Boats     DVN
   Play-Craft Pontoon Co.     PLF
   Pleasure Craft Marine Eng. Co.     PCM
   Polar Kraft Mfg. Co.     PLR
   Polaris Industries LP     PLE
   Pollard Enterprises, Inc.     PLD
   Port Star Boat Co.     JRH
   Porta-Boat International     KPB
   Porter Mfg., Inc.     PRX
   Powell Lead Co.     PWL
   Power Cat Mfg., Inc.     PWR
   Power Marine Inc.     PWN
   Powerquest Boats, Inc.     PPN
   Precision (Burgess Ent)     BUG
   Precision Boat Works     PCW
   Precision Marine     PME
   Prindle Catamarans     PDL
   Privateer Mfg. Co., Inc.     PVT
   Pro Advantage     POV
   Pro Craft, Inc.     PRO
   Progression Industries     PGI
   Progressive Mfg. Co.     PGR
   Proko International Industries     PKD
   Pro-Line Boat Co.     PLC
   Prout USA     PRN
   Python Boats     PYH
   Quality Fabricators of Franklin     FAV
   Queen Craft     GWD
   Quessy Canoes, Incl     QDQ
   Quest Aqua Prod Inc.     SIJ
   Quick Silver Inflatables     USA
    R & D Investments RZD
R & R Fiberglass Co. SYK
R K Bently & Sons AZA
Rabco Competition Marine RCT
Radiant Marine Corp. RJA
Radisson Canoes LCR
Randall Craft, Inc. ESN
Ranger Canoe Co. RAN
Ransome Engine Power RNS
Raven Boatworks Inc. RZJ
Ray Bond Boats RBD
Rayson Marine RAS
Reaction Marine RXN
Reactive Power Boats FRI
Record Seven Performance Boats MKE
Recreation Research RRS
Reed Fiberglass RFG
Reed Marine RFG
Reef Roamer Marine RFR
Reef, Ltd. RIF
Regal Fiberglass, Inc. RGL
Regal Marine Industries, Inc. RGM
Regatta Boats REG
Reinell Boats, Inc. REN
Renault USA Inc. REN
Renegade Fiberglass Inc. RFD
Renken Boat Mfg. Co. RBM
Reynold Fiberco Inc. RNF
Rhode Island Homemade Boats RIZ
Rhyan-Craft Boats Mfg. RHY
Ria Yachts VYN
Rich Line Boats RCH
Rinker Boat Co., Inc. RNK
Riva Yachts of Florida RVP
River Jammer Canoe Co. MCX
River Lakes Manufacturing RKO
River Queen Boats RQA
River Runner Kayaks RVK
Rivera Boat, Inc. RVR
Rivercraft Marine RVG
Rivermaster, Inc RVJ
Rivers-Gilman Mould Prod. RGP
Riverside Associates RVF
Riverview Marine Inc RIV
Road Basin Fiberglass RGN
Robalo Sport Fish Boat CRO
Roberts Marine RTR
Robt Hammond & Associates RRH
Rochell Craft Corp. RHE
Rogers Custom Boats RCB
Roos Brothers, The KAN
Rose Craft Mfr. Co. RCY
Rouge River Boat Shop RRB
Roughneck Boat Co. RGH
Royal American Northside NMS
Royal Craft Boat Co. RLY
Royal Fiberglass CGL
RPL, Inc. VVV
RSB Fiberglass Forms RSB
Ruf-Maid Boat Works RUF
Ryan Craft RXO
S 2 Yacht, Inc. SSU
S.E.I. Corporation SEI
Sabb-Dreadnought SAB
Sabre Marine, Inc. XSF
Sabrejets SDJ
Sacramento Boat Mfg. SMT
Saf-T-Mate, Inc. STM
Sail Craft of Canada SCF
Sailcrafter Yacht Kits SLC
Sailnetics, Inc. SLS
Sales Sports LTD WSW
Sampson Marine AAN
San Augustine Fiberglass Prod. SAG
Sand Piper Boat Co. TAJ
Sanger Boat Mfg. SAN
Santa Rose Boats - Campers SNT
Savage River Work SRW
Sawyer Canoe Co. SAW
Scandy White Boats, Inc. WTE
Scariano Boats Inc. SRN
Scat-Craft Marine, Inc. SCC
Schiada Boats SDA
Schucker & Associates SYB
Scorpion Marine Inc. SCN
Scorpion Power Boats SOP
Scott Atwater Foundry SCT
Scott Boat Co., Inc. SCT
Scott Hugh J. Co. SCT
Scotter Boats AHN
Scout Boats Inc. SLP
Sea Arrow Marine Corp. SAV
Sea Core-Inwoods RFO
Sea Craft, Inc. SEC
Sea Crest Inc. SIZ
Sea King SEK
Sea Maid SMD
Sea Nymph Mfg. SEA
Sea Ranger Marine, Inc. RGI
Sea Ray Boats, Inc. SER
Sea Shark Boats, Inc. SRK
Sea Sprite Boat Co., Inc. SSB
Sea Star Boat Co. SSR
Sea Swirl SWL
Sea Vee Corp. SXJ
Sea Wind SWX
Seaark Boats, Inc. SOM
Seabird Industries, Inc. SEN
Seabring Marine Ind RGF
Seacrest Marine Corp. SCN
Seahawk Boat Corp. SBQ
Seajay Boats, Inc. SEJ
Seamaster Marine AVA
Sea-Pro Boats, Inc. PIO
Sea-Raider Boats, Inc. PEV
Sears and Roebuck, Marine Div. SES
Sears Roebuck and Co. SEA
Seaswirl Boats BRC
Seaway Boats, Inc. XKX
Seawind Catamaran USA SCO
Seaworthy Yachts, Inc. WYR
Sebrich Craft, Inc. RDJ
Sebring Boats SJC
Seda Products SDD
Seidelmann Yachts XFR
Seminole Boat Co. (Valdosta, Georgia) VLS
Seminole Boat Co. (Willacoochee, Georgia) XAM
Seminole Marine YSI
Sensation Boat Co., Inc. JNB
Serendipity, Inc. SEZ
Sevylor USA, Inc. SEV
SFC Corporation XFR
Shadow, Inc. TEJ
Shakespeare SHA
Shallow Sport Boats SZX
Shamar Glass SGZ
Shamrock Marine Division SHA
Shark Industries, Inc. SIT
Shasta Aluminum Products SAZ
Shaw Co., Inc. KNC
Shell Lake Boats SLB
Shelter Cove ZLT
Sherwood Industries, Inc. SHU
Shew & Burnham SAB
Shipskills, Inc. HIP
Shoal Runner Boats SZA
Sidewinder of Wisconsin SWM
Sierra Boat Corp. LAE
Signa Corp. SGN
Signature Group, Inc. IGN
Signature Marine Co. SXV
Sikes Fiberglass Products SFI
Sillinger America TSW
Silverado Boats MC2
Silverline, Inc. SLV
Silverton Marine Corp. STN
Sinbad the Sailor XLR
Sing Fisher, Inc. SNF
Sinterplast XUS
Skandia Co., The TRT
Skeeter Prods., Inc. STE
Ski Boats of Wisconsin XSW
Ski Boats, Inc. SKJ
Ski Boats, Inc. XSW
Ski West Boats Inc. BNR
Skimmar Boats SKM
Skip Jack Boats AHN
Sleek Craft Boats SLE
Small Craft, Inc. LCX
Smoker Lumber Co., Inc. SMK
Smoker-Craft SUN
Smyrna Skiffs BRU
Snark Products, Inc. SNA
Sneak, The Inc. AAV
Sol Cat SXL
Somerset Boat Co. SST
Sooner Boat Mfg. Co. SBM
Sorenson Marine Mfg., Inc. THE
South Bay Duck Boats DCH
South Carolina Homemade Boats SCZ
South Coast Boat Co. TSA
South Dade Boat Repair & Mfg. SXE
South Dakota Homemade Boats SDZ
Southeastern Glass Lamenators SGP
Southeastern Plastic Tooling XET
Southern Star Mfg., Inc. SSM
Southwind by Jemcraft JNC
Space Craft Boats Works, Inc. SPA
Sparkman Marine FAN
Spartan Boats, Inc. SBI
Spectra Marine SPE
Spectrum BFF
Speed Specia