GUY COUACH INC Merchant Iron Works, Inc. DUCKWORTH BOAT CO DOWN EAST FIBERGLASS EDDYLINE NORTHWEST LTD CANADIAN OUTDOOR MARINE J.D. BOATWORKS AQUA-RAY INC NAIAD INFLATABLES OF NEWPORT KAYAK SPECIALTIES INC M.J. METAL PRODUCTS LTD JOHN M KARBOTT BOATBUILDING