BAYSIDE BOATS INC NELSON/WEATHER-RITE, INC. ESSEX BAY BOAT CO INC DAVID WALTER'S YACHTS LTD BOWDITCH BOATS ADIOS MARINE ITP CORP DIXIE BOATS LTD DFR MANUFACTURING FIBER-TEC FIBERGLASS PRODUCTS B & K RIVERBOATS LAGOON ROYAL NORTH AMERICA, L