BAILEY BROS. CANOE CO. NORSEMAN YACHTS INC COMMERCE PLASTICS INC FLARECRAFT CORP GOLD COAST FIBERGLASS INC KAISER DISTRIBUTORS ALMERE INC. MARINE CONSLT ASS INC AURA YACHTS INC FINCRAFT BOATS BATEAUX ST-MAURICE BOATS INC FOREST RIVER INC-MARINE DIV