LEE BOAT MFG CO OOB 8/80 LEAR SIEGLER / RANGER MAYEKAWA TRADING CO LT BIONX 85346-5987 CANADA INC ACME ENGINEERING CO FREEDOM HAWK KAYAKS INC JOHN TUMA BOAT BUILDER CARPENTRY ETC BAYLINER MARINE CORP MIDDLE BAY BOATS AKSANO CATAMARANS FIBERGLASS PROD OF AMERICA