CAP-N-SQUID BOATWORKS ENTERPRISE MARINE CORP NORTH COAST BOATS, INC FLATS CAT MARINE INTRACOASTAL MARINE (DIV) EATON: FREDERICK EFISHNSEA ENTERPRISES INC NEW YORK KAYAK COMPANY INC LOUISIANA PIROGUE COMPUCIZE GORDON BAY MARINE LES EMBARCATIONS LES GOELANDS