COEUR D'ALENE KAY & CAN ARION YACHTS INC FLEETWOOD BOAT COMPANY COOKES BOAT SHOP MAGNA ENGINEERED SYSTEMS FIBERGLASS INDST UNLTD NEW ERA DESIGN FLORIDA HERITAGE BOAT WORKS MAY-CRAFT FIBERGL PRODS INC CAN-SAIL PRODUCTS INC ALLEN HARVEY YACHTING 6901191 CANADA INC