INTERNATIONAL YACHT DISTRBTRS JEMAR LTD SMALL BT CO FORMULA YACHTS INC JEFFREY JAY KURTH MIAMI CANOE RENTAL CRP CENTRAL MARINE FIBERGLASS LTD CONCORD BOAT CORP BELL MARINE COMPANY LES CANOTS BERNIER MARINE R & D ADVANCED CRAFT M.B.S.-A.I.M. CANADIAN LTD