LES PRODUITS NAUTIQUES ROTECSA CANADA EMBASSY YACHTS LTD GATES-ANDREAS INTL POWERBOAT FIDALGO FIBERGLS CORP AMISTAD FIBERGLASS CO INC BAYLINER MARINE DAVIDSON MFG CO LTD MICASET ACCENT MARINE MARINA VILLAS INC CHERBOURG YACHT COMPANY GLOBAL YACHTS INTERNATIONAL NOEL HARDIE ENTERPRISES