FIBER REINFORCED PLSTC H.A. ATKINSON & SONS BAYOU LAND FIBERGLASS DALE DENNING INC JSS ENTERPRISES LTD GRAMPIAN MARINE LTD KIWI KAYAK COMPANY GUIMOND BOATS LTD GEMINI INFLATABLES INC MOORE PERFORMANCE MARINE CORP D MUELLER IND INC CARY MARINE SALES & BLDG CORP