CUSTOM FIBERGLS MFG INC KAYAK CORP OF AMERICA ITM INDUSTRIES LTD MUSKOKA CANOES LTD AMERICAN SAIL INC INTRACOASTAL MARINE (DIV) CHESAPEAKE PENGUIN DRIFTWOOD MARINE CORP C MICHAEL ENGLISH IMP MAGNUM MARINE CORP CANADA LTD EDDY CREEK FBGLS WORKS ALUMACRAFT BOAT CO