IRVINGS SPORT SHOPS JACK BLISS YACHTS INC MURPHY'S LAW BOATS AURA YACHTS MERCURY INFLATABLE BOATS GREAT WHITE BOAT CO HARTFORD MARKETING CO H.N.P. FIBREGLASS LTD L & M MANUFACTURING CO CANADIAN POWER & SAIL LTD FIBERGLAS DURA MAS INC FREY YACHT SALES INC