DINGHY DEVELOPMENT LTD KATANA MARINE LTD BEAVER MARINE MFG INC MAGNUM MARINE CORP CANADA LTD ISLAND BOAT WORKS GLAS-SPORT MFG INC COPIAGUE WRIGHT MRN BN KAVALK BOATS LTD CATALINA BOAT MFG CLEARWATER VACATION CONCEPTS DUCK BOATS UNLIMITED LYONS, WILLIAM