DAVID WALTER'S YACHTS LTD KENTUCKY RIDGE DEVELOPMENT LITTLE BAY MARINE INC JON ETHEREDGE BOATBUILDING CO HARDWICKE & HANSEN OCEAN INC CLIMAX RACING BOATS ATLANTIC FIBERSTEEL MFG MCKENZIE ENTERPRISES NICKELS & HOLMAN CO EXCEL MARINE INGHRAM IND FOR BIG R GREW CANADA INC