COSSAND, DIV OF COOMBS CONST MARINE MARKETING INC BAYLINER MARINE CORP ANEST YACHTS INC ARCTICA KAYAKS CO OF N AMERCA GANIERE POWER SYSTEMS, INC LAND-N-SEA WELDING INC DUSTY WATER CANOE WKS CRESTA MARINE BEE BOAT COMPANY, INC CAPE KIWANDA BOAT BLDR FLYFISHER KAYAKS