JACK POWLES INTL MRNE NORTH ATLANTIC INC H & W EMERGENCY VEHICLES COMMON CANOE COMPANY LARSON'S LANDING LTD COWICHAN FIBERGLASS L2 BOATS INC./BATEAUX L2 INC MORTON MARINE LTD KINNY'S BOATS LAMINEX INDUSTRIES OF BAY CITY BOAT BUILDERS NORKEL MARINE INC