FPC MANUFACTURING DEGIOR CONSTR CO INC FIRST AT THE MARK INC MAKE AND BREAK ENTERP BLUE WATER INTL YACHT GREW BOATS CAPTIVA YACHTS INC BIG A PERFORMANCE MARINE KLEM PERSONAL FLYING BOATS FIBRE DE VERRE SHERBROOKE INC ENSIGN DINGHIES & MARINE DAL-FAB & MACHINE INC