MARTIN MFG CO ALWELD COMMERCIAL BOATS INC KENNETH H KERR MERIAH SURF PRODUCTS LION MAR BOAT CORP DAIGLE CRAFTS BOATSMITH INC GRAND BAHAMA YCHTS LTD FIBRE DE VERRES ABITIBI INC CAPE FOULWEATHER BT CO FORMOSAN RUBBER CORP. EATON: FREDERICK