NEPTUNUS U.S.A. INC HUNT-LEE YACHT LTD FREEMAN SPECIATIES INC CHALLENGER BOATS COMMON CANOE COMPANY F BELL COMPANY KC BOATS A/S FJORD PLAST LAPRAIRIE'S BAIT & WELD SHOP MCCULLOCH SAILBOATS HARRIS BOATWORKS INC ARTHUR COTE HARWICHPOR