MANTA RAY CATAMARANS INC ARROW HEAD BOATS & MFG AEOLUS BOATS KING ENTERPRISES L2 BOATS INC./BATEAUX L2 INC CEDAR RAPIDS MARINE LARAMORE MARINE LTD FREY YACHT SALES INC CANADIAN AERO MARINE LTD MINIJET INC LANIER STRIP BOATS MILLER ENTERPRISES