DOWNRIVER DESIGN CO BEATTY INDUSTRIES INC MATTON SHIPYARD CO INC DEVON MIKEL AMERICAN CABINET COMPANY HYDRO/CAT/MACH-1 J S GORDON & SONS BOATWORKS J M ARENAS INC COBRA KAYAKS (DBA) G.H.S. MANUFACTURING ADMIRALTY BOATS INC LES PRODUITS JIMSSY ENR