NORDIC TUG COMPANY, INC. MOOSE ISLAND MARINE GRAND LEISURE PRODUCTS, INC MID-WEST PARA-SAIL CO JAY-VEE MARINE COMMERCIAL MRN & MFG INC MIKE WATSON WELDING ECKROAT PLASTICS CO LINDY SALES LTD M & W MFG INC A C E DISTRIBUTORS KELLEY'S BOAT SHOP