COMMANDER YACHT CORP. INC. KIRKLAND BOAT WORKS EASTPORT SAILING YACHTS INC METZELER KAUTSCHUK LOYALIST COVE MARINA MARINE ENGINEERING LAUGHING LOON CUSTOM CANOES ENSIGN MARINE INC CONVERTIBLE CATAMARAN EUROPEAN YACHT SALES J.C. MINOTT BOAT LLC 4 WINGS HOVERCRAFT DEVELOPMENT