GREAT LAKES BOAT BLDG CO BARRIE FBRGLS & IND COATINGS J & M MARINE INTL YACHTS & EQUIPMNT CO LTD MERRITTS BOAT & ENG WK GULF BOATS INC FIBERTECH INDUSTRIES DA ROS COMPANY INC HAEGAR YACHTS MALLE BOAT WORKS INC BGL LEE S SIMPSON CO