EMBARCATION TRUDEL ET FILS INTNL MRN COMBUSTN INC ALVIS MARINE LTD AVALON & TAHOE MFG INC LUNA YACHTS CALYPSO COMPANY GULF SPORT INC NEW YORK HOMEMADE BOATS GIBERT MARINE (USA) COMET BOATS INC MUSLING CORP. BELAU SALVAGE & MFG