J & M ENTERPRISES ATLANTIC LEGACY MARINE INC BOATS BY KIRK INC IMPEX ENTERPRISES LTD FERRO BOATBUILDERS INC HILLTOP MFG CO LECLERCQ MAR CONST INC IMPECCO LTD MONTGOMERY WARD CO. COEUR D'ALENE KAY & CAN GULF SOUTH FIBERGLASS NORTH AMERICAN FIBERGLASS