MAGNUM MARINE CORP CANADA LTD BLACK HAWK BOATS HOWMAR BOAT SUBSIDIARY BAY AREA MRNE INSTIT. BEAVER CREEK BOAT WORK JETLEV SPORTS TECHNOLOGIES INC BLACK DUCK BOAT SHOP CENTRAL MARINE FIBERGLASS LTD H & C YACHT SALES CONQUEST MARINE MFG INC HYSIDE INFLATABLES LUND BOAT DIVISION