INTERNATIONAL YACHT DISTRBTRS ABBOTT BOATS LTD BURGER BOAT CO INC MERRIL FIBERGLASS & BOAT REP CAVILEER YACHTS D&D MARINE FIBERGLASS FABCTN LES ACIERS J.P. INC LAPSTREAK ALUMINUM CAYACRAFT FIBERGLASS PRODUCTS ALASKAN KAYAKS AUSSIE CATAMARANS CORP HABILITATION ASSOC INC