BRUCE M ATKINSON HOLDINGS FIBRE DE VERRES ABITIBI INC LANNING MARINE A.M.Y. BOATS INC CROSBY MRNE ENGR CORP GALEON BOAT BUILDERS USA INC DUKE MARINE GEAN JAC QUES PERRIN INVERTED CHINE BTS INC ERGONAUT BOAT CO MARINE TECHNICAL SERV FREEDOM POWERBOATS