CEDARWOOD CANOE CO KINGS CRAFT INC C.G. ATWOOD BOAT SHOP LTD CANADIAN BOAT MFG LTD HARLEY BOAT CORPORATION CENTRAL FIBER CO FIBER-TECH INC KAPPE MARINE DIVISION INC MAINE YANKEE AIRBOATS CONCORD FIBERGLASS PRODUCTS CLEARWATER DESIGN C & L MARINE CORP(USA)