ELITE ROWING IMPORTS NEREIA YACHTS INC FIBER REINFORCED PLASTICS INC NEW SPIRIT INC NAUTIC-SAINTONGE JLDR FINANCIAL INC CORINTHIAN PADDLE BOAT FIBERGLAS DURA MAS INC DON HILL RIVER BOATS CADOR-MAT CROSBY MRNE ENGR CORP BAY OF FUNDY BOATBUILDERS