LES ACIERS J.P. INC B & G WATERCRAFT INC MACDOUGALLS CAPE COD MARINE AMBROSIA MACHINE INC DOUG WESTIN'S BOAT SHOP INC HAILE CORP BAHA CRUISER BOATS INC BLAZER BOATS INC EASTERN SHORE REFINISHERS LATITUDE 40 WOODEN KAYAKS HEWES MANUFACTURING CO INC DOLPHIN INDUSTRIES, INC.