NEPTUNUS U.S.A. INC DUTERTRE MANUFACTURING INC MICHL POULIOTTE BT BDR CONLEY MFG LTD CAMPBELLS TOWN CREEK BOATYD EMERALD BAY INC BREAUX INDUSTRIES INC HYLAS YACHTS INC ECONOMY BOAT COMPANY FIRST CLASS MARINE ALGOMA FIBERGLASS LTD INTERCANTIERI OF FLA.