JAMES H AYRES & CO CIGARETTE RACING TEAM LLC INNOVA GROUP, INC. CAPE LAZO BOATS DENIS BRODEUR HYDRO YACHT INC CAPE CODDER COMP MIDLAKES HIREBOATS, LTD., INC MGX CORPORATION JAMES CRAFT MARINE SERVICES ( CLASSIC SAILING YACHTS, INC KEEPER-KRAFT CADOR-MAT