ARCTICA KAYAKS CO OF N AMERCA AIRBOATS INC. K & C YACHTS D MUELLER IND INC ESPIRITO BOAT CO MICRO MARINE LTD AMERICAN SAIL INC INT'L MARINE CORP OF NA C.P.I. MARINE INC MAGNER & SONS BOATWORK KENNEDY CUSTOM BOATS LA GRINGA SAILING SERV INC