GRANGERS SPL PRFRMC BT D & N HOLDINGS INC J. L. MARINE INC ABLE SHIPWRIGHTS INC LORD NELSON YACHTS KHAYA KAYAKS (OOB) ASSOC DES TRAVAILLEURS HURON MERIAH SURF PRODUCTS COMMERCIAL MARINE LEWIS MARINE RESRCH & DEVEL FLAHERTY MATINE INC JONES