KIEL INC BIG POND WOOD CONCEPTS 1647056 ONTARIO LTD BLUEWATER BAY YACHTS INC EUROSPORT MARINE PROD. INC JAMES Y BUCHANAN BOATS DAMARISCOTTA BOATS INC C C HAWK BOATWORKS JOE'S TOOLING AQUAJET CORPORATION NEW ENGLAND YACHTS JONES RIVER BOAT CO