CALIF. MRN PARTS & SVC B & V BOAT BUILDERS BFO LAYOUT BOATS (DBA) BLACKHAWK CANOE CO JAY BEE BOATS EX-EL BOATS & REC PRODUCTS J & J ENTERPRISES INC BERNARD AHOLA DAIGLE WELDING & CONTRACTING CAP-N-SQUID BOATWORKS MAINTENANCE BARN INC; THE DOWNWIND CORP