EATON: FREDERICK MARSH DUCK BOAT CO CLASSIC SAILING YACHTS, INC HUMBOLT BAY YACHTS INC EDGE ENGINEERING INC ADVANCED INFLATABLES AMERICAN RIV REC CO HOVERAIR LTD DAVIS & OBERG BLDG INC ATKINS KROLL INC NAUTYLATEX CANADA INT'L YACHT BROKERS USA INC