KUEHL BOATS INC ASTRO BOATS BRATTON BOAT COMPANY DUKE SPORTFISHING YACHTS INC LES ATELIERS MARINS OCEAN ENR NEPTUNE MFG CO LANCE D STACE CAP SANTE MARINE LTD CAPE KIWANDA BOAT BLDR KESCO COMPOSITES CANADIAN OFFROAD & MARINE LTD JOHN A ZIEGLER