LOWELL BOATS INC ELECTRIC DINGHY CO DURA POLY INDUSTRIES INC KIRK SUPPLY AND BOATWORKS AMERICAN FIBER-LITE INC CRYSTALINER CORP MIRAGE MARINE INTERNATIONAL DOLPHIN VALLEY SAILBOATS INC DOLPHIN BOATS INC A.C. PLASTICS LES PRODUITS NAUTIQUES ROTECSA CANADA B&B BOAT COMPANY