MARINE FABRICATORS & SERVICE CRESTLINER INC MARQUIS MARINE ENTERPRISES K.S. & D. ENGINEERING LTD LES PRODUITS RECREATIFS GIRAR KOTCHMANN MARINE CORP HIGH COMMAND DISTRIBUTING COOPER MARINE INC CREE-YAMAHA MOTOR CO INC AQUARIUS SAIL INC HYPOVISION HYDROSPACE OPERTNS LAGRANGE CREEK CANOES LTD