INGHRAM IND FOR BIG R GIROUX SPEED & MARINE MIDWEST WOOD BOAT KEY WEST'R YACHTS INC GLASSTRONG OF CANADA DUCK BOATS UNLIMITED BROWNS BAY COMPANY (THE) ERSHIGS INC - ATTBAR DIVISION CASCO BAY SKIFFS INC CALHOUN BOAT WORKS B & M MANUFACTURING CO FLATHEAD WATER CRAFTS