BRUCE WALKER INC NERIS MARINE INC EAGLE POWER BOATS JOY OF THE LAKE BOATING INC ATKINS YACHTS INC LOBELL'S ALUMINUM WELDING BO-FIBRE EMBARCATIONS ENR FIDLER LENNOX INC INVESTORS BOAT CORP. INC. MARATHON MARINE MFG 1996 LTD MICHI-CRAFT MINI YACHT