J D CORNWELL JR ALLAGASH CANOE CORP IDAHO STEAMBOAT COMPANY (THE) LYNCH YACHT STORE H D FIBERGLASS INC KEITH MARINE INC ELAN BOATS GATES-ANDREAS INTL POWERBOAT MELGES BOAT WORKS INC HOEFGEN CANOE MFG IRVETTE MARINE CARY MARINE SALES & BLDG CORP