COBRA KAYAKS (DBA) MORETTES LTD MARINA VILLAS INC FREEDOM YACHTS CHANTIER NAVAL EL DORADO INC FORMS WEST INC M. YVES BEAUCHESNE MAGNUM MARINE CORP. MIRAGE BOATS INC HENDRICKSON'S WDN BOAT CARSTENS INDUSTRIES INC CLIFF CRAFT HOUSEBOATS