COMM BLDRS POUCHER ABT CAPE COD DINGHIES CORSA MARINE LTD HAROLD R MORRIS CANADIAN POWER & SAIL LTD BIMARE USA J-FIBERGLASS PRODUCTS INC CUSTOMBILT BOATS & FISHING PRODUCTS ENSIGN YACHTS CORP ITM INDUSTRIES LTD AMT POWERBOATS INC HI-PERFORMANCE FBRGLS COMP IN