J & L MARINE GREATLAKES SPORTS MFG BARBARY COVE YACHTS (DBA) A H BOWERS BOATBUILDERS INC MAGNUM MARINE CORP CANADA LTD BAY AREA FIBERGLASS FIBRE DE VERRE SHERBROOKE INC FIBRO PONTON HAWAIIAN POWER BOATS INC BRACEWELL BOATWORKS LTD MAXUM MARINE BEACHMASTER INC