MAY MARCHANDISING CORP AQUA LOOP INC ENSIGN YACHTS CORP COEUR D'ALENE KAY & CAN BRYANT BOATS INC BOB'S BOAT WORKS LEGEND HI PERFORMANCE E SAINT ROSE ENTERPRIS FORSSTROM & CLARK JRW MANUFACTURING INC BARRON'S STEEL BOATS INC BRUNSWICK FAMILY BOAT CO INC