ARC N SPARK MARINE ALDURA BOAT MANUFACTURING GAYLORD MARINE UPHLSTR ASTRON SPECIALTY METALS LTD METZELER KAUTSCHUK HYDRO-SLED MFG CO FIBERGLASS & PLASTIC AMERICAN COMPOSITES ENG INC MARKHAM IMPORTS LTD DIASHIP INC FIBRE DE VERRES ABITIBI INC D F HARRIS & SONS INC