C.A. NIELSEN BOAT SHOP HINKEL MARINE DIV INTERNATIONAL MRNE LTD AMERICAN EAGLE MANUF INC INFINITY KIAKS DAVID J SMITH BOATS DAVID A LAUX BOATBUILDER INC B S ENTERPRISES FIBERGLASS PLUS REC INDUSTRIE DRUM-I-OTO CANOE COMPANY DELTA FOUR HOLDINGS DEWEY ELECTRIC INC