ERO INDUSTRIES INC LES ACIERS J.P. INC MCF AMERICA DEGIOR CONSTR CO INC EXCEL MARINE CONSTABLE BOAT WORKS LTD CADDIS CANOE MAJESTIC YACHTS INC ARKANSAS HOMEMADE BOATS BAJA MARINE INC. (OOB) JARVIS NEWMAN INC CONCEPT YACHTS, INC