ADVANCE USA INC. MERRIMACK CANOE CO FBI INC FIBERGLASS PRODS & BOAT REP FRANCIS GODDARD CANADIAN COAST GUARD KERR-KRAFT RAY KERR S LITTLE BAY MARINE INC INTL YACHTS & EQUIPMNT CO LTD HENLEY BOAT MFG CAMANO YACHTS AMERICA (DBA) IDEAL TOY CORP