MARCO POLO BOATS INC JAMES STONE BOAT CAR CO INC M.B.S.-A.I.M. CANADIAN LTD ACOAXET BOAT CO INC CHAPARRAL BOATS INC KIDD MARINE SALES KINKEAD MACHINE CO INC MERCEDES YACHTS INC FIREFISH INDUSTRIES FLY FISHING BOATS FOR REEL KHS POWERBOATS INC