COSSAND, DIV OF COOMBS CONST AQUA SPORTS RESEARCH INC COMMANDER MARINE INC ALAGANTE BOAT WORKS INC FIBREGLASS SALES & SERVICE FRUGAL TOONS LEGEND MFG CORP MING GALLERY INC MONTICRISTI CORP CUYAHOGA VALLEY CANOE WORKS HESS MFG INC DAVID E CLARK