BROWNELL BOAT WORKS B.W.S. MARINE, INC CUYAHOGA VALLEY CANOE WORKS MARINE T.E.C. FORD CANOE CO A E C O A INC EMERSON BOAT WORKS CORP KEN MARTIN MARINE LEISURE BAY CRUISERS, INC CORSA MARINE LTD ELMA JEAN GATES FREY YACHT SALES INC