DEERFOOT YACHT SALES GLOBAL OUTFITTERS INC EMBARCATIONS DUFOUR ENR ERSHIGS INC - ATTBAR DIVISION COMMON CANOE COMPANY EUREKA BOAT & TACKLE FEDERAL MARINE SERVICES & CO CALIFORNIA INFLATABLES CO INC GULLEDGE BOAT MFG NEW ENGLAND YACHTS C.P.I. MARINE INC DREIER ELEMENTS