ETC REENFORCED PLASTCS CALGAN MARINE LTD JNM FABRICATION INC BEE'S PONTOON & BOAT WORKS MARLIN YACHT SALES INC KIDD MARINE SALES MONZA POWER BOATS CORP LES PRODUITS JIMSSY ENR LAUGHING LOON CANOES & KAYAKS LONGWOOD CANOES GUILLET BOAT CO INC NELDO MARINE DEVELOPMENT CO