HOLY COW CANOE CO FIN FOE BOATWORKS INC FIBERGLASS SPECIALIST NECKY KAYAKS LTD MINICRUISERS USA & CO AMERICAN SAIL INC AERON MARINE INC MARIANAS BTS & MTR INC COLORADO HEADWATERS INC BLUE WATER CRUISERS LTD NORKRAFT BOATS AMER/AUSTRAL.PROPRIETY