ELEN BOATWORKS B & A DIST. COMPANY CANOES BY WHITESELL LTD DURALUM MANUFACTURING, INC CAVA INDUSTRIES CRUISING WORLD INC ELECTRA CANADA INC FUNAI BOATS INC BLUEWATER BOAT BUILDING L2 BOATS INC./BATEAUX L2 INC GORDON BAY MARINE GLASS CUSTOM YACHTS