ALASKA JET BOATS MAGNA YACHTS FIREHAWK PERFORMANCE BOATS FSI NORTH AMERICA FIBRE DE VERRES ABITIBI INC LEGACY BOATS INC M & R SHEET METAL ARRIVEE PERFORMANCE YACHT DAKOTA YACHTS INDUSTRIES INC MATTKE YACHT SERVICE INC DESCHAMP & JACKSON BOATBUILDR GIBBS SPORTS AMPHIBIANS INC