KRISTEN YACHTS LTD LAUGHING LOON CANOES & KAYAKS D-N-T BOATS MUSKOKA CANOES LTD MCMANUS JETBOATS INC CASIAS CO INC FOR PLAY SPORTS PRODUCTS INC DAKOTA YACHTS INDUSTRIES INC FLAGGO TRADE CO JAMES STONE JAY FABRICATION INC M.R. YACHTS