NAUTICAL DEVOPMT CORP DANTE YACHTS INC CIRCRAFT BOATS CANADA LTD GAVIN'S BOATS FLUID KAYAKS NORTH AMERICA AZURE BOAT COMPANY INC GRONQUIST MFG CO BAIA OF AMERICA INC MAJESTIC YACHTS INC COSSAND, DIV OF COOMBS CONST K & E MANUFACTURING AQUA CONCEPTS