EMERALD BAY INC MARLIN YACHT SALES INC JACK POWLES INTL MARNE M D ENTERPRISES BURCH FIBERGLASS & MARINE WKS D E MACMILLAN COLLIER MARINE DEVELOPMENT CREECH MARINE MILTON FIBERGLASS PRODUCTS LT METZELER KAUTSCHUK AERO DYMANICS INC MORRISSEY INDUSTRIES LTD