E.B.S. MARINE INC BEAR RIVER PLASTIC WELDING LTD NORDEX BOATS GREAT LAKES MARINE SPCLTIES KAY PARK RECREATION CORP NOR-DEL CUSTOM MARINE LTD LOTT MANUFACTURING CO EMERALD MARINE CARPENTRY MAKE AND BREAK ENTERP ENSIGN MARINE CORP COEUR D'ALENE KAY & CAN CELESTIAL BOATWORKS LTD