I forgot about this thread. It was a great read then and was a good re-read. I think this is the gasket # you quoted 89017539.

Well I got the PCM's back from the second flash. Put them back in & the motors fired right up. Dustin @ Whipple was all over it. Even took the time to get back to me last Sunday. There are two versions of these PCM's & each has it's own "flash". I'm very impressed with the customer service that I received from the guys at Whipple. They fixed the problem right away & overnighted them back to me. Hopefully the weather holds up & I can run the boat down the lake this weekend.
Thanks everyone for all the info. Gaskets may be next but I want to run it a few time to see what happens.

Thanks again,
Brian