ITM INDUSTRIES LTD FIBRE DE VERRE JEAN-MARC INC ALL AMERICAN MARINE, INC. MIDNIGHT BOATS FINCHASERS LLC KAY MARINE ENTERPRISES INC AERODYNE PERFORMANCE BOATS LIGHTWAVE YACHTS, INC BROOKS YACHTS LTD CASCO BAY WOOD PROD CHALLENGER YACHTS LTD JOHN M PIERCE