DURA POLY INDUSTRIES INC AMERICAN EAGLE MARINE INC MANTA RAY CATAMARANS HABILITATION ASSOC INC FISHIN'SKI BARGE CO. NEW YORK MER.CO.INC. K.D.A. BOATS INC GULF BOATS INC CO CLAM BOATS & KAYAKS MICCOSUKEE BOATS INC CANUCK SPORTING EQUIP LTD CABO MARINE INC