DEL MAR YACHTS INC DIVI-DIVI MARINE INC HINDERLAND CANOE J R YACHT SALES ACHILLES MERCH CO NW CARTER CRAFT BOAT MFG MARINE DIV LTD OJUS IN CALDER BUILDING COMPANY MASSACHUSETTS HOMEMADE BOATS DOUGLAS SHARP YACHT DESIGN EAGLE MARINE BOAT MFGS COMMON CANOE COMPANY