DUFFY ELECTRIC BOAT CO LUDWIG COMPANY BATAVIA FBRGLASS CORP COEUR D'ALENE KAY & CAN NEPTUNUS U.S.A. INC AERY PRODUCTS KAPPE MARINE DIVISION INC HANS KLEPPER CORP CHARLES DOWNS BOAT BUILDING CEDAR RAPIDS MARINE IMPERIAL BOAT COMPANY KHAYA KAYAKS (OOB)