IRWIN YACHT & MARINE CORP. AQUARIUS SAIL INC KAMMA & BLAKE INDUSTRIES LTD MARK MCMANUS INC DOVE AIRCRAFT INC MICHIGAN DRIFIT BOAT CO GIMLI BOATWORKS CONSTABLE BOAT WORKS LTD LE CLUB LIONS DE STE BLANDINE 150252 CANADA INC LAST CHANCE INC BOSCO ENTERPRISES