ADVENTURE YACHTS INC C.A. NIELSEN BOAT SHOP EX-EL BOATS & REC PROD C & L BOATWORKS KIWI BOATS INC COWAN CANOES MARINE UNION/STARCRAFT DANA DECKER BOATWORKS INC CARTER'S WOOD WORKS, INC. DIAMOND BACK MFG INC LES CANOTS BERNIER INBOARD MARINE CORP