EMSCO GROUP AMERICAN BOAT CORP CRANBERRY ISLAND BOATYARD, INC NEW YORK MER.CO.INC. KARVONEN IND LTD EAGLE TECHNOLOGIES INC CHARLTON BOAT CO MICHAEL'S BOAT SHOP AAKRON INFLATABLE BOATS (DBA) HURLEY MARINE LTD FIBER CRAFT INC ISLAND FALLS CANOE COMPANY