L2 BOATS INC./BATEAUX L2 INC BAYLINER MARINE ALLWATERS MARINE INC JACKSON/RUBBER QUEEN BELL CANOE WORKS MAJESTIC YACHTS INC IRWIN YACHT & MARINE CORP. BENJAMIN RIVER MARINE MIDWEST FIBERGLASS INTERMOUNTAIN SPECIALTIES LTD KAYAK CORP OF AMERICA DERICKSON SMALLBOATS