COMMON CANOE COMPANY H.N.W.G.S. ABEL ENTERPRISES ANCHOR YACHT SALES OF FL INC HUSSEYS PATRICK BOATS INC FERNANDEZ BOAT WORKS INC GILL MANUFACTURING AMER/AUSTRAL.PROPRIETY JONES MARINE CORP. BOWDEN MARINE SERVICE ELIMINATOR BOATS NEW YORK MER.CO.INC. ENIRAM INC