CANADIAN SURF BOAT MFG LTD DAVIS BROS MARINE MCCULLOCH BOAT MFG DOLPHIN VALLEY SAILBOATS INC KIP FIBERGLASS MOWRY SERVICES INC KELLEY'S WELDLING & INDUS SER FIBERGLASS WORKS INC KELLWOOD COMPANY J.G. ALDEN INS AGENCY J J TAYLOR & SONS CARVEL INC