IVES MARITIME OPERATIONS INC MARNANDEA MOTOR YACHT CO J K M YACHT BROKERS ECLIPSE BOAT COMPANY BARRETT MARKETING GROUP LTD ALLEN MARINE MFG INC BAY DORY CANADIAN ELECTRIC BOAT CO CLELLAND POWER BOATS LES CANOTS PASQUINEL ENGR AMERICAN ARCH PROD CO CHAMBERS CRFT YHTS INC