L2 BOATS INC./BATEAUX L2 INC GAUSEFIN CANADA LTD MURRAY BOATS GULFSTREAM MARINE INTERNATL AIRBOAT WEST ENAC CARRIBIAN FLA INC BILL JAMES BOAT CO ARTHUR J STEPHENS BOSTON WHALER MULTIHUL BATEAU ST-JEAN DES PILES INC HAWAIIAN WAVE SKI MARINE ACQUIRING CORPORATION