AMERICAN BOATS & SPAS GREGOR BOAT COMPANY CANADIAN AIRBOATS LTD CAP SANTE MARINE LTD LEOPARD MARINE SYSTEMS, INC. AEOLUS BOATS FRANKS MARINE INC FRANKLIN FIBERGLASS PR LAPSTRAKE BOAT CO LES ATELIERS NAVALS DU ST LAU KANTER YACHTS CORP AQUA SPORT CANADA LTD