GOUVERNEMENT DU QUEBEC NEPTUNUS YACHTS INTERNATIONAL, INC NORDICA YACHTS INC N L SILVA & COMPANY HYDRANOVA INC FLOYD'S FIBERGLASS PRODUCTS INC BLUE LINE BOATS (DBA) GLOBAL MARINE SALES & MRKTNG CUSTOM FLAGSHIPS INC GRIFFIN JET BOATS LTD AMERICAN BOATWORKS INC LEE S SIMPSON CO