COMPASS MARINE INTERNATIONAL FLIPPER BOATS COOPER ENTERPRISES LTD A.B. COPE LTD MIDLAND BOATWORKS INC LAVIOLETTE MARINE INC BAYLINER MARINE CORP AMERICAN BEAUTY BOATS AQUA PRO BOATS NOREMAC MARINE INTL CORP J V FBGLS & UPHOLSTERY CANUCK SPORTING EQUIP LTD