COMPASS POINT KAYAKS G & D FIBERGLASS CO. KALEO KAI BOATS INC MERRILL POWER BOATS INC. MORGANCRAFT BT CO INC JAEGER YACHTS LTD DARLING YACHTS INC MARADO INC NEWHALL BOAT WORKS FOUR WINNS (OMC) GLIDER MARKETING LTD LEGACY ENTERPRISES