ETHERTON WATERFOWL CRF DODSON BOAT SALES CO LIVE OAK BOATWORKS INC DEL MAR YACHTS INC CODOS MARINE MACGREGOR YACHT CORP MAGIC BOATS INC MELECH CRAFT CRESCENT CUSTOM YACHTS M.G. MURRAY MARINE INC DRUM-I-OTO CANOE COMPANY CANADIAN BOAT MFG LTD