LES VOILIERS PERFORMANCE INC COOPER ENTERPRISES LTD CASIAS CO INC DEL MAR YACHTS INC HIRES BOAT SHOP LARSEN YACHT SALES INC AZIMUT KAYAKS FIBER-TEC FIBERGLASS PRODUCTS DACO COMPOSITE MFG INC CEDAR RAPIDS MARINE FOSSIL RIM MARINE LTD J. L. MARINE INC