8039631 CANADA LTD LIBERTY YACHT CORP HATCHER MARINE FLAGSHIP YACHT SLS INC DUKE SPORTFISHING YACHTS INC LAGUNA YACHTS INC EDGE ENGINEERING INC MONTICELLO YACHTS INC BEAUFORT AIR-SEA EQUIPMENT CO LATITUDE 40 WOODEN KAYAKS JAMES Y BUCHANAN BOATS JACKSON KAYAK INC