G & R MARINE LLC FIBER CRAFT INC ATLAS ENERGY LTD LATITUDE 40 WOODEN KAYAKS BELZONA MARINE JUNIPER BAY MFG ALLIED MARINE/AZIMUT FIBRE DE VERRES ABITIBI INC JIM SMITH TOURNAMENT BOATS AQUA-GLIDER DAKLO BOATS LEE BOAT MFG CO OOB 8/80