KAGIYA TRADING CO LTD OF AMER FIBERGLASS PROD OF AMERICA CROSBY YACHT YARD INC JANOT INC COLUMBIA CRAFT BOATWORKS BELLINGHAM MARINE FAB DOUGLAS R HEISTAND GRAYS TRAVELER CANOE CO HYDRO JET INC CLEAR ROCK TRADES HARDY BOATS MAUUFACTURING LTD LOCUST HILL CORP