BEAVER MARINE MFG INC M.B.S.-A.I.M. CANADIAN LTD MALLARD RIVER BOAT CO Merchant Iron Works, Inc. KAWA HOVERCRAFT LLC BAY OF MAINE BOATS CLIMAX WATERCRAFT CORP MCGRAY BOATBUILDERS LTD CAPE CODDER COMP BEACHCOMBER BOATS INC LES CANOTS ESQUIF HARVEY HARLEY