ALTRA MARINE CORP B S ENTERPRISES COEUR D'ALENE KAY & CAN HIDE-AWAY BOATS INC BOTEWERKS LLC AL GROVER'S HIGH & DRY EAST HOLIDAY HARBOR INC INDUSTRIAL FARM TANK INC JOHN A ZIEGLER MARATHON MARINE MFG 1996 LTD LAMINATE SYSTEMS INC C R ROONEY