J & M ENTERPRISES FLUID KAYAKS NORTH AMERICA ALTA MARINE MFG LTD CALGAN MARINE LTD JOHN EICHERT FIBRGLSNG METAL BOAT BUILDER HEWES MARINE CO CAPE COD SHIPBUILDG CO BOATEX FIBERGLASS LTD FAIRMETAL BOATS INC C & H IMPORT & EXP INC ISLAND MARINE SERVICE