MACGREGOR 65 CORP KLASSIC BOAT COMPANY ALLBRITE ENTERPRISES INC IRWIN CUSTOM YACHTS, INC NOR-DEL CUSTOM MARINE LTD INLAND KAYAKS INDICATOR BOAT MFG NORTH CHANNEL ENGINEERING HONKER LANDSAILORS BEW BOAT CO EL-DE FABRICATING LTD FIBRE DE VERRE SHERBROOKE INC