KANE AND BENSON CYCLONE MARINE INC LARRY JOHNSON CUTTS & CASE INC MARSHALL'S YACHTS INC DE ROUVILLE'S BOAT SHOP MAGNUM MARINE CORP CANADA LTD DAVID WALTER'S YACHTS LTD J & G BOAT MFG CO DIXON BOAT WORKS COBRA CRAFT INC EMERSON BOAT WORKS CORP