GARY SMITH LES PRODUITS NAUTIQUES ROTECSA CANADA BALINESE BOAT WORKS GARAGE R YALE INC MAGIC BOATS INC (SEE MGE) ALEUTIAN MARINE INTERNATIONAL COOPER ENTERPRISES LTD LAUDERDALE MRN MFG INC AMERICAN VENTURES INC FISHERMAN YACHTS MARINA COSTA AZUL HI-DRO SKEE