LES ACIERS J.P. INC J CRAFT LTD CANADIAN POWER & SAIL LTD LIFETIME ALUMINUM FABRICATIONS LLC LOFFLER ENTERPRISES DOLPHIN SAILBOATS INC MCBERNEY'S WELDING NA KALAI WAA MOKU O HAWAII FOREMOST SAILCRAFT LTD FIRST VIKING MARINA INC LAKEWIND BOATS LLC MICHAEL RAY MERRILL BOATBLDR