FOSTER MFG CORP MIKE GALT CANOES MORRELLI & MELVIN DESIGN&ENGI CAPE FOULWEATHER BT CO LES CROISIERES CORTEREAL INC H.N.W.G.S. ABEL ENTERPRISES D-N-T BOATS HUDSON BAY INFLATABLES LTD FOOTHILLS BATTERY & MARINE B & CRAFTS FREE TIME FIBERIAC BOAT LINE CIGARETTE RACING TEAM LLC