CANADIAN BOAT MFG LTD BAYMASTER BOATS INC McLAUGHLIN BOAT WORKS MICCOSUKEE BOATS INC KOBER KAT BOATS LOTTAFUN WATER TOYS FAR EAST & ATLANTIC TRAD HARO INDUSTRIES GEORGE BUEHLER NOR-COLE CONST CO NEW ENGLAND FIBERGLASS REPAIR DBA) L & M MANUFACTURING CO