J C MANN & ASSOCIATES DUCK WATER BOATS INC FI-BO-TECH MINISTRY BAY MARINE ENTREPRISES FIBRE DE VERRE COMM BLDRS POUCHER ABT AMERICAN HOVERCRAFT DAL-TECH ENERGY SYSTEM ALL METAL WELDING & FABRICATN LES ATELIERS NAVALS DU ST LAU B & C YACHTS CORONET BOATS LTD