HUDSON BAY INFLATABLES LTD ALBERT'S WOODEN BOATS INC KEEN BOAT BUILDING CORP LTD NOEL HARDIE ENTERPRISES IDAHO STEAMBOAT COMPANY (THE) CAPITAL YACHTS INC(OOB) MAGNA ENGINEERED SYSTEMS FIBERGLASS FABRICATORS L G CUSTOM SAILBOATS MUELLER BOAT CO HAVENCRAFT GUARDIAN BOATS INC