BLUE WATER MARINE INC LUXURY POWER CATS INC BAIA OF AMERICA INC BUXTON WOODS BOAT WRKS BIFFY FIBERGLAS PRODS ATKINSON BOAT CO BATES FIBERGLASS RPR ESKER CANOE COMPANY AM & T COMPANY CANOE-1 CANADIAN AERO MARINE LTD AMER/AUSTRAL.PROPRIETY