BAY YACHTS INC COBALT MARINE CONTENDER BOATS INC FIBERGLASS INNOVATIONS HORIZON MANUFACTURING CO INC BOYD'S WELDING & REPAIR SERV JAMMER CANOE & KAYAK HYDRO-SLED MFG CO CROSBY MRNE ENGR CORP MERRIL FIBERGLASS & BOAT REP CANADIAN SURF BOAT MFG LTD BEASLEY FIBERGLASS