JLDR FINANCIAL INC BLACK DUCK BOAT SHOP MENGER BOATWORKS INC LAUGHING LOON CANOES & KAYAKS AVALON & TAHOE MFG INC IRWIN YACHT SALES LEE S. WILBUR & CO BUOY 8 & SHIP'S STORE NEW L'ATTITUDES BUCCANEER BOAT MFG INC CASCO BAY SKIFFS INC GLENN SCHEUBREIN