CANADIAN SURF BOAT MFG LTD GRANT'S FIBERGLASSING, INC. NEVADA BOAT CORP J & G BOAT MFG CO ATLANTIS CUSTOM BT MFG FIBRAL INC EAGLE YACHTS INC INT'L MARINE CORP OF NA MARES YACHTS INC FOOTHILLS BATTERY & MARINE BAY SPORT MARINE INC FM BARRETTA ROWING BOATS