BLUE STAR BOAT CO COMMODORE YACHT CORP GAYLORD MARINE UPHLSTR MID-WEST PARA-SAIL CO CONSUMERS DISTRIBUTING J&G FIBERGLASS FABRICATION CANADIAN AERO MARINE LTD J D CORNWELL JR GEORGIAN STEEL WORKS COASTAL TUG & TOWING ATLANTIC FIBERSTEEL LONG BAY CUSTOM BOATS POLAR PRODUCTS