FREGAT BOATS USA INC COOPER; EULON EAGLE LAKE DUCK BOATS DONELLE BOAT BUILDER LTD DER GROUP LATITUDE POWERBOATS COMPASS FIBERGLASS WORKS CALOOSA AIRBOATS COLDWATER CANOE CO BRATTON BOAT COMPANY M.B.S.-A.I.M. CANADIAN LTD C Y M YACHT BLDRS CORP