C & L MARINE CORP(USA) LES BATEAUX SUNRAY (1991) INC HIAWATHA SAIL BOATS CANYON CLASSICS OFFSHORE YCHT BEE BOAT COMPANY, INC FIBRE DE VERRES ABITIBI INC KLACKO SPARS LTD J&F BOAT REPAIR CUSTOM FIBERGLASS COX MANUFACTURING CO ENGINEERED PREC(SEE BELOW) C. P. OHMAN