LINCOLN CANOES & KAYAKS BURCH FIBERGLASS & MARINE WKS DIVER'S LOCKER INC FRONTIERSMAN FBRGLS PROD LTD D AND L COMPLIANCE INC BENT JESPERSEN BOATBUILDING CAPE COD SHIPBUILDG CO B & V INDUSTRIES INC MOMARSH INC KAYAK EAU-ZONE CLEMAR MFG INC COMMANDER BOATS