BIRCH CRAFT CORP GREG ROSSEL BOAT CARPENTRY FIBERGLASS DUPLICATOR SHOP COMAR SPA JACK MANLEY WOODEN BOATS BASSMASTER FBGLS UNLTD ECONOMY BOAT COMPANY BLUEWATER YACHT BLDRS MAINE HOMEMADE BOATS KIWI KAYAK COMPANY DYNA-GLASSTICS PLASTIC FAUCHEUX SERVICES INC