JACK POWLES INTL MARNE CONCEPT HOLDING CORP EBINESTERIE ALAIN RHEAUME ELLIOTT MARINE N AMER LTD KIRKPATRICK INC FIVE ISLAND BOAT WORKS ARGO MARINE BUILDERS KING & ASSOCIATES MORRIS ROTHENBERG & SONS INC. COMPADRE BRAVITO INC BUD'S BOAT CLARION BOAT COMPANY