FIBRE FOAM INSULAT INC D.D.W. SPORTING GOODS C.P.I. MARINE INC KOWIE ENTERPRISES INC EXCEL MARINE JENSEN MARINE CORP KASCHPER RACING SHELLS LTD KELLAHAN MARINE VENTURES LTD MARINE TOOLING TECHNOLOGY INC JONGBLOED WATERTOYS AMERICAN IDEAS CO INC ALSBERG BOAT WORKS INC