HANS CHRISTIAN YACHTS AMERICA EUREKA BOAT & TACKLE INTERNATIONAL MRNE LTD ANCHOR DOWN BOATWORKS B & E BOAT CO AMERICANA LIVING CRUSR LES CROISIERES CORTEREAL INC COSSAND, DIV OF COOMBS CONST EIKEVIK CO ACCU-GLASS INC FOSSIL RIM MARINE LTD COMM BLDRS POUCHER ABT