A C E DISTRIBUTORS HIFLY AMERICA SPTS INC ENTREPRISES DE PLASTIQUE M.G. MARITIMER LTD / FL INC NEW ENGLAND MRN SPORTS DYNA CAT CORP F L TRIPP & SONS KENCRAFT MFG INC E. DESMARAIS INTERCOASTAL BOAT MFG CO ALOUETTE CANOE SALES & RENTAL DICKENS DEVELOPMENT