LES CANOTS TREMBLAY INC JAGUAR MARINE INC CARRERA SPORT FISHING BOATS MICHAEL RAY MERRILL BOATBLDR EQUITABLE ADJUSTMT CO LECLAIR BOATS, INC CEDAR CRAFT KAYAKS MACDOUGALLS CAPE COD MARINE JIM SHOTWELL-BOATBUILDER HARLEY S COX & SONS LTD INTER CONTINENTAL YACHTS KIP FIBERGLASS