JACKSON MARINE INC LUXOR INC MRN DIVISION INLAND MARINE CORP BILL LEE YACHTS,INC BAVARIA YACHTS USA C.P.I. MARINE INC B & B ALUMINUM FAB NORSE MARINE (CANADA) LTD L G HUNT CO LES BATEAUX CORBIN INC CODDINGTON YACHTS INC NIPISSING BOAT CO