AXCELL YACHTS (DBA) BAY ISLAND YACHTS (DBA)MICHAEL R CLAUSEN BOBS BOAT SALES AMERICAN HEAVY INDUSTRIES C. W. HOOD CANOE COVE MFG LTD CROSS COUNTRY MFG J W FIBERGLASS LTD BLAZER MANUFACTURING DIAMOND G ENTERPRISES EDO WESTERN CORP MERRIMACK CANOE CO