GARD AERO MARINE IVES MARITIME OPERATIONS INC NOBLE HOVERCRAFT IND AQUACRAFT BOAT CORP EX-EL BOATS & REC PRODUCTS FIBRES FANTAISIE INC JET-STAR GLACIER BAY OUTFITTERS INC LOVRIC'S SEA CRAFT INC MING GALLERY INC FIBER-TECH INC KAHUNA MARINE INC