LAHONTAN VALLEY PRODS GALLEON INDUSTRIES LTD MAXWELD BOATS INC BIG SANDY BOAT WORKS ECLIPSE COMPANY INC ALLIANCE YACHT SALES INC MCCONNELL MARINE LTD MARINE FABRICATORS & SERVICE J. CRAFT BOATS INC INT'L OFFSHORE MRN INC GANSETT MARINE CORP BAY OF FUNDY BOATBUILDERS