CUYAHOGA VALLEY CANOE WORKS ALLIANCE YACHT SALES INC. BARRON'S STEEL BOATS INC ELLIE'S MARINE SALES FLYE POINT CORPORATION JONES RIVER BOAT CO BERKSHIRE WOODEN BOAT ANDERSON BOAT CO COMMERCIAL MARINE & BOATWORKS LOWE & GILLIS MARKETNG FREEDOM FBRGLS PROD CARBON CRAFT INC