EQUITABLE ADJUSTMT CO BAY RUNNER BOATS KAYAK PRO USA LLC NAVCO OUTDOOR PRODUCTS JOHN DALE LANDRY WELDG INVERTED CHINE BTS INC KEENE KRAFT MARINA BOWEN YACHTS L.C. MARKHAM IMPORTS LTD FINCO FABRICATION FLAGSHIP YACHT SLS INC NORSE MARINE (CANADA) LTD