LOWE & GILLIS MARKETNG BLUE SEA BOATS INC ALVERA CANOE LTD J & E FIBERGLASS NORMAN YACHTS INTERNATIONAL KUDZU BOATS HARCRAFT ENTERPRISES LTD BB 10 MANUFACTURING LEE BOAT MFG CO OOB 8/80 J. VAUGHN BOATS CANADIAN OFFROAD & MARINE LTD AQUILO BOATS INC