ADVANCE YACHTS INC EQUALIZER POWER BOATS LLC ANKOR-CRAFT BOATS INC LES BATEAUX KENTA INT'L LTEE MACGREGOR 65 CORP JET EXTREME MCCULLOCH BOAT MFG EUROMARINE YACHTS LTD GWALTNEY BOATS LES CANOTS ESQUIF FEDESCO INC DAVID RENNIE BOATS