MAGIC BOATS INC (SEE MGE) ALL AMERICAN MARINE INC H.N.W.G.S. ABEL ENTERPRISES 9132-7809 QUEBEC INC ANDREW GEMENY & SON ADVANCED OUTDOORS INC NAUTICA CORP DANNY THIBODEAUX MASKEL MFG IND INTERNATIONAL YACHTS DRAGON POWERBOATS INC BRYDGES BOAT WORKS