ENVIROCRAFT INC KIWI KAYAK COMPANY MAG DESIGN GROUP INC KARLS BOAT WORKS GESTION ARIS INC E . T. GAMAGE, INC. CANADIAN OFFROAD & MARINE LTD CAP-N-SQUID BOATWORKS ABBATE NAUTICA USA INC BOB E AYOU JR CO NATIVE MARINE MARINE DEVELOPMENT LTD