J & M MARINE NEW ENGLAND BOAT CORP L'ASSOC LOISIRS PLEIN AIR INLAND FIBRE SPECIALTIES LTD ALLENAIR CORP H20 RECREATION INC CARSTENS INDUSTRIES INC GRAVES LITTLE BOATYARD INC BAFFIN BAY BOATWORKS BOUNTY ENTERPRISES INC HARRY TURNER FIBRE DE VERRE ST-LOUIS INC