EXCEL MARINE INC LES CANOTS DE L'ASHUAPMUSHUAN MERRIL FIBERGLASS & BOAT REP CHERBOURG YACHT COMPANY KRUGER CANOES LLC BARRON'S STEEL BOATS INC FLARECRAFT CORP COASTAL BOAT WORKS JAY DOWSETT MARINE CLEARWTR BAY MRNE WYS ELECTRIC DINGHY CO BRISTOL WOOD & FIBERGLASS INC