GUARDIAN BOATS INC MAG DESIGN GROUP INC EUROSPORT MARINE PROD. INC. CALGAN MARINE LTD BLUE MOUNTAIN CANOE KRUEGER KRUESER JACK TAR SAILING YACHT HOVERCRAFT INVESTMENT LTD BACK COUNTRY POWERBOATS INC FOREMOST SAILCRAFT LTD JUDGE YACHTS INC. D C TOOLING & REPAIR