GAUSEFIN CANADA LTD LUBEC SHIPYARD INC B & E SALES CO INC J & H PERFORMANCE MARINE DAKOTA FIBERGLASS ARTHUR COTE HARWICHPOR GAMMA SPORTS INC ABBA FABRICATORS ALASKA HOMEMADE BOATS CROSWAIT YACHTS LTD DEL REY YACHT WORKS CAL CSTM YT & MRNE HDWR