LOWELL BOATS INC JACK POWLES INTL MARNE MERIAH SURF PRODUCTS BIONX 85346-5987 CANADA INC BAYSIDE YACHT SALES INC AMERICAN BOAT CORP LYONS, WILLIAM CAN DO COMPANY GAMBOL INDUSTRIES INC ALOUETTE CANOE SALES & RENTAL GREAT LKS LAYOUT BT CO ATLANTIC SEACOAST YACHT