DICK FREYES CANOE LVRY NIEMANN AND COMPANY C & S FIBERGLASS PRODUCTS NEW GENERATION ARIES BOATS CANADIAN HOVERCRAFT CORP B & CRAFTS NEPTUNUS U.S.A. INC JADE MARINE LP (DBA) GREENWOOD PLASTICS CEDAR BOAT CRAFT INTERNATIONAL YACHT BLDRS LTD GULFSTREAM WOOD PRODUC