EAGLE MARINE CORP FORSBERG'S BOAT WORKS INC LEE BOAT MFG CO OOB 8/80 ALUMACAT CORPORATION MANATEE MARINE PRODUCTS KAY MARINE ENTERPRISES INC GLASS KOTE UNLIMITED Merchant Iron Works, Inc. CANADIAN OFFROAD & MARINE LTD KRUEGER KRUESER GEORGIAN BOATWORKS D.B.R. SPORTS INC