AAR QUALITY FIBERGLASS REPRODUCTIONS INC NEPTUNUS U.S.A. INC LES PRODUITS NAUTIQUES ROTECSA CANADA HYDROLIFT CRAFT BOAT WORKS FILLEYS MARINE IRVIN INDUSTRIES INC FLYER YACHTS LTD JAMES L GOODMAN, BUILDER GOLD STAR COMMUNICATIN LEWIS MARINE RESRCH & DEVEL DANA DORIES