MICHAEL DUFRESNE YACHTS INC KY'OE WATERSPORTS KLEPPER AMERICA (DBA) ARIBA POWERBOATS JERZEE CRAFT EPIC KAYAKS INC GREAT LAKE SCOONER INC 8039631 CANADA LTD ACOAXET BOAT CO INC GARSON BOAT COMPANY BELL MARINE & MFG MAGNUM BOATS