DETTLING YACHT COMPANY MACGREGOR YACHT CORP G & R BOAT WORKS GREENE MARINE INC BOULTON POWERBOATS CANADIAN OFFROAD & MARINE LTD FLEMING YACHTS INC CHIEN YU S INDUSTRY ABILITIES N S INC GO-DEVIL MFG OF LA INC MARATHON MARINE MFG 1996 LTD EIKEVIK CO