J & M BOATWORKS OF NC DEVOS INC EAGLE POWER BOATS KING ATHLETIC GDS CORP BREWER YACHT YARD MARSHALL'S YACHTS INC NORSE MARINE (CANADA) LTD AUTO & MARINE ELECTRONIC CAPE DORY YACHTS INC 7591675 CANADA INC HSR-BENELLI OF THE AMERICAS, INC. MARTINO INDUSTRIES INC