HARO INDUSTRIES CANADIAN OFFROAD & MARINE LTD BEAR CREEK CANOES INC JACK HELMS CO FOREST E JOHNSON & SON LA GRINGA SAILING SERV INC ABCO INDUSTRIES LTD MID-WEST PARA-SAIL CO ALLEN C RAWL INC BAY YACHT SALES INC JOLLY BOATS INC MAST AND MALLET