BELLECOAUE ENR NAVIMO USA INC. JOEL JENKINS DUCK WATER BOATS INC FIBRE DE VERRE SHERBROOKE INC LEWIS MARINE RESRCH & DEVEL KNUTSEN BOATS MOTO-NAUTE INC BILLINGS DIESEL & MARINE BUCCANEER BOAT MFG INC J RYAN DEVELOPMENT CORP FLATLANDER MARINE CORP