FIBERCRAFT OF MAINE AMERICAN SAIL INC MICASET ACCENT MARINE DUFOUR & SPARKS OF AMR NEID ENTERPRISES LTD JRW MANUFACTURING INC LES PRODUITS RECREATIFS GIRAR CANADIAN OFFROAD & MARINE LTD CAPE CODDER BOAT CO L & H BOATS INC FALCON BOAT WORKS INC NOR STAR BOAT COMPANY