MAGNUM MARINE CORP CANADA LTD INTL SAILING & YACHTING INC JONES P.L. BOATYARD $ MARINA FIBRE DE VERRES ABITIBI INC JIM LINDELL CO INC C W LUCAS LTD BITTERSWEET BOAT CO DEVINE & SONS INC DEFIANCE BOATS, LLC BRIG INFLATABLE BOATS CANDLER AND ASSOCIATES CMM LLC