DRACO INC/EUR AM INC FLORIDA BOATS INC CABOTCRAFT INDUST LTD LONG COVE MARINA AMER EAGLE MARINE INC LES ENTREPRISES TAPANI MAT IN MID-CANADA FIBERGLASS LTD CONCEPT HOLDING CORP GULF CRAFT YACHTS INC EGMONT BOAT WORKS DOLPHIN ENTERPRISES NORD-LETH & GRACE CORP