MAGNUM OUTDOOR EQUIPMENT INC MALCOM L PETTEGROW, INC. G A S LTD HANSON POWERBOATS INC ALLMAND BOAT CORP BOICE JET BOATS ALTA MARINE MFG LTD DESIGN CATAMARAN INC KAYAK ST-ARNAUD AMERICAN EAGLE MARINE INC FREGAT BOATS USA INC NEPTUNUS U.S.A. INC