EMBARCATIONS BELUGA ENGR CAPE GEORGE CUTTERS INC BATEAU ST-JEAN DES PILES INC MAGIC BOATS INC (SEE MGE) LINDY SALES LTD DRY FLY FLOAT BOATS LLC AEOLI MARINE CRUISING YACHTS LIMITD DESERET MFG CO MONTEGO BOAT CO CANAIR HOVERCRAFT INC C & L MARINE CORP(USA)