HOWARD HEASLEY CUST BT JAMMER CANOE & KAYAK NEW WAVES DIVERSIFIED MARINE GROUP INC CATALINA YACHTS GLASS BOAT WORKS (OOB) NEW YORK KAYAK COMPANY INC BROWNING BOAT COMPANY BRIGGS BOAT WORKS INC FIBRE DE VERRES ABITIBI INC G AND B ENTERPRISES ALEUTIAN MARINE INTL INC