NEPTUNUS YACHTS INTERNATIONAL, INC BARRON'S STEEL BOATS INC KINNY'S BOATS NELDO MARINE DEVELOPMENT CO GAMMA SPORTS INC FIESTA BOATS BEARWOOD CANOE COMPANY KERR-KRAFT RAY KERR S HAPPY CAT NORTH AMERICA BUD'S LAKE CRUISERS KAVALK BOATS LTD EMBARCATION TRUDEL ET FILS