ITALIAN MARINE INC BAYLINER MARINE CORP COMMANDER BOAT MFG INC JAXON CRAFT CANADIAN ELECTRIC BOAT CO IOTA METALWORKING SERVICES M & R SHEET METAL LES CANOTS DE L'ASHUAPMUSHUAN CLEAR STREAM FINE WOODWORKING KOMA BOATS LTD FLOYD'S FIBERGLASS PRODUCTS INC MAYEKAWA TRADING CO LT