ENTREPRISES DE PLASTIQUE M.G. NEWMAN AND GRAY BOATYARD CHAD MYERS CUSTOM BOATS MERRIMACK CANOE CO MAC MCMICHAEL YCHT BRK INDUSTRIAL FIBERGLASS MFR CO BOLDT SHIPBUILDING LTD KIP FIBERGLASS ALUMACAT CORPORATION FIVE ISLAND BOAT WORKS GRAN PRIX BOATS GEORGIA POLYMER INC