ATLANTIC MAIN CORP GAUSEFIN CANADA LTD ABLE SAILBOATS CO LTD ARMADA MANUFACTURING INC. MERCEDES YACHTS INC EASY RIDER CANOE & KAYAK CO COUGAR MARINE INC NEREIA YACHTS INC BW MOTOR COMPANY INC DELUXE MARINE CARIBENA WOOD-N-BOAT WORKS METALCRAFT MARINE INC