MERRIOTT BOATS INC. MARBERN MARINE LES ACIERS J.P. INC KAUFMAN & MARSHALL MILCRAFT MARINE KEVIN MARTIN BOATBUILDER FIBERTECH CO. INC. ALLEN MARINE MFG INC CANADIAN NATURE CRAFT LTD DRAKKAR MARINE INC. JIM SHOTWELL-BOATBUILDER FOSTER MARINE INC