L & M FIBERGLASS MILLER BOAT COMPANY MICHAEL RAY MERRILL BOATBLDR J & J MARINE MFG CO FINCRAFT BOATS MERRILL POWER BOATS INC. FOUNTAIN FABRICATORS NAUTICAL INTERNATIONAL INC MOUNTAINEER POWER SPORTS MARATHON CRUISERS INC (OOB) GAUSEFIN CANADA LTD CANADIAN HOVERCRAFT CORP