KIWI KAYAK COMPANY LUXURY POWER CATS INC BILL LEE OF SAUSALITO FIBRE DE VERRES ABITIBI INC CHILES FIBERGLASS ISLAND FALLS CANOE COMPANY MINNOW CREEK BOATS MERRIL FIBERGLASS & BOAT REP AMERICANA LIVING CRUSR BOATERS WORLD MARINE CENTERS MARVEL INDUSTRIES CANOE INC