MARCELO FIBERGLAS CORP G S MANUFACTURING CANADIAN COAST GUARD INTL YACHTS & EQUIPMNT CO LTD GREY BARN BOAT WORKS GEM TACKLE INC CANADIAN-AMERICAN HSBT BOATS BY BOSSERT INC AQUASTAR INFLATABLES JACK POWLES INTL MRNE J P HUGHES INT'L INC FOOD ENGINEERING CORP