CANAL BOATS INC JET NAUTICA INC JEMCO BOAT WORKS NEW ENGLAND MRN SPORTS CAPPS BOAT WORKS D&D CUSTOM YACHT SERVICE INC KIRKLAND BOAT WORKS EX-EL BOATS & REC PRODUCTS H.A. ATKINSON & SONS J&G FIBERGLASS FABRICATION LES ENTREPRISES MARITIMES NAUTICAL RESEARCH INC