DIXON INDUSTRIES INC COMMERCIAL MRN & MFG INC CANADIAN POWER & SAIL LTD IRWIN YACHT & MARINE CORP. DELTACRAFT OF MOBILE CARIJA & SON BOATWORK C. STICKNEY BOATBUILDERS LTD FJORD EQUIPMENT GATLIN & CO LOCHLOSSA BOAT WORKS FAIRCHILD YACHTS G & D CUSTOM BOATS INC