MERCEDES YACHTS INC ERD SYSTEMS INC JON ETHEREDGE BOATBUILDING CO ERIC DOW BOATBUILDER AZ YACHT DEALERS CHUCK'S BOAT AND DRIVE CO INC CARDIN BOAT WORKS FINNEY BOATS INT'L OFFSHORE MRN INC HITECH FIBERGLASS KANE CUSTOM BOATS LTD FIBRE DE VERRES ABITIBI INC