CELTIC BOAT CO INC CANADIAN MARINE & EQUIPMENT MIJARES, JUAN P. HOPWOOD YACHTS USA INC DAVID WALTER'S YACHTS LTD ALO-TECH INC FRP INDUSTRIES INC MAELSTROM MARINE INC NOAH'S LARK INC MARK MCMANUS INC CANE CUTTER INC BAYLINER MARINE CORP