NORTH ATLANTIC RIGID CORP NA KALAI WAA MOKU O HAWAII GOODREAU STEEL BOATS DESTINY YACHTS LC MIDWEST FIBERGLASS KIAMICHI CANOE CO JAMES SMITH NAUTICAL IMPECCO LTD MAN-O-WAR PERFORMANCE BTS USA ELECTRIC BOATWORKS INC AMERICAN BOAT WORKS FIBRE DE VERRES ABITIBI INC