NEWMAN AND GRAY BOATYARD IRWIN YACHT & MARINE CORP. CEDARWOOD CANOE CO AQUA TECH MANUFACTURING INC GREW CANADA INC CLAYTON DESIGN MISTY RIVER MARINE LTD BRIGGS BOAT WORKS INC BARBARY COVE YACHTS (DBA) MAGIC POWERBOATS LLC CHESAPEAKE BOATS INC DEL MAR BOAT WORKS INC