MARK MCMANUS INC FLARECRAFT CORP LES CROISIERES CORTEREAL INC FORMS WEST INC AQUA CRAFT BOATS INC ACADEMY SPORTS & OUTDOORS BEELINE MARINE IND INC KELLY'S BOAT WORKS LAGRANGE CREEK CANOES LTD CALYPSO MARINE INC JAEGER YACHTS LTD J R YACHT SALES