COYOTE MFG INC KEDRIC CANOES INC COOPER MARINE LTD MILLER MARINE YACHT SVC INC LEGAY FIBERGLASS (1993) LTD MATRESHKA BOATS BEACHEM SALES COMPANY INC. MIDDLESEX POWERSPORTS CENTER FOUR STAR BOAT INDUSTRIES D.D.W. SPORTING GOODS MERCEDES YACHTS INC AMERICAN EAGLE MANUF INC