A Proper Bow / Stern Thruster Installation – Part 1

Posted on March 8, 2022March 8, 2022 by dnorlund

First Part

As a marine surveyor I see lots of bow and stern thrusters. I would guess that over fifty percent of the installations I see are not working during a survey or perform poorly during a sea trail. Why? Generally an electric problem, and generally an electrical problem that could have been avoided by proper installation and system design.

In todays boating world there may not be a more important piece of non primary use equipment on your boat besides a bow & stern thruster. The number of boaters that can not control their boat without a bow thruster or even a bow and stern thruster is numerous thus many docking damage events occur when an operator has become dependent upon a thruster system that then fails and does not work when they need it most. Second and even more difficult to deal with is a bow thruster that is stuck on! This is a very common failure mode and very difficult to deal with.

A Proper Bow / Stern Thruster Installation – Part 1

Posted on February 28, 2022August 2, 2023 by dnorlund

A Proper Bow / Stern Thruster Installation – Part 1

Installation Guidelines and Tips

Lets have a look at what it takes to install a bow or stern thruster and how to properly design the supporting electrical system and controls. For the purpose of this series lets assume we are going to install a bow and stern thruster system on a heavy oceangoing 40 ft LOA fiberglass trawler and use that as our example vessel. The trawler has a strong 12V house electrical system with dedicated battery bank, as well the trawler has two starting battery banks consisting of separated 4D starting batteries, all batteries are located mid ship in the engine room of the vessel.

First lets have a look at what the manufacture (a good tip for any installation) says for physically installing the tunnel. One of the first items to note is the further forward or aft the thruster is the more effective it will be in rotating the boat, this makes perfect sense because the lever arm of the thrust gets larger and larger as the thruster moves away from mid ship. So the takeaway here is to mount the forward tube as far forward as possible and use the “T” stern tube option most manufactures offer.

The next item that needs to be considered is moot in the case of our ocean going trawler example as it is a non planning vessel. On a vessel which planes manufactures recommend that the thruster location is forward and above the planning waterline. This may take extra effort but a safe location can easily be determined by taking pictures while following the subject installation vessel on plane from a chase boat.

As a general rule of thumb a bow thruster should go as far forward and as deep below the waterline as possible. But, as we saw above on a planning vessel sometimes it is not possible to have it as deep as desired, second on many other vessels power and sail there is tankage, boat structure, electrical, and or ducting in the path of where the “optimal” tube location could go. So lets move on to thruster selection.

Selecting the Proper Sized Thruster

Vetus Sizing Chart – KGs of Force vs Recommended Boat Lengths

Based upon the vessel size manufactures recommend different sizes of thrusters, the various sizes of thrusters are sized to provide adequate performance for most boats of the size range indicated, although consideration should be given to where in the manufacturers recommended rage the vessel falls and IF the vessel is abnormal for its LOA. i.e. is the vessel extremely heavy, does it have more windage than a normal X LOA vessel, or perhaps a full keel which prevents easy rotation.

Using the manufactures guidelines a model and associated hardware can be selected.

So? What size thruster do we need? Most manufactures publish multiple sizing charts just like the one above. This one is for the rage of Vetus thrusters, it shows the amount of force each model thruster produced and then the recommended vessel sizes it can service.

As mentioned above it does not take much smarts to figure out that the lower in the intended range you are, the better results you will most likely have and more effective the thrusters will be. Also, again as noted above, keep those special considerations in mind of any vessel peculiarities.

Based upon our example vessel being a heavy ocean going 40 foot trawler it seems that the 95 kg model would work well. A 40 foot boat falls low in the manufactures suggested range, suggesting that the additional weight of the trawler will be able to be handled. If one was concerned the 125 kg model could be considered, but keep in mind that going up in size means a a larger tunnel and higher amperage demands for operation which increases costs.

Thruster Critical Dimensions

Vetus publishes the following graphic for their thrusters showing the minimum proper dimensions and ratios they consider acceptable. The “D” dimension that the graphic hinges around is the diameter of the thruster tube it self which increases as thrust capability increases.

In our example trawler case we selected the 95 kg model, the 95 kg model specifies a tube diameter of right around 7 5/16 inches. With some simple math you can see what the other dimensions turn out to be in the graphic above.

As one can see here the minimum distance below the waterline Vetus specifies is half of the tube diameter. Another take away I see in this graphic is that they prefer the thruster propeller centered in the tube, which makes sense, but on some larger vessels this is just not possible due to installation limits as one needs to reach in to place the propeller gear box.

Generally the bow tube is supplied with the thruster, it is a pre made off the shelf part supplied by the manufacture of the thruster. This aids in overall quality and speed of installation.

Part 2 What Is Next?

From here installation manuals of most manufactures now go on to explain specifications for mounting the motors, and the specifications for connections of the tunnel to the hull it self and the electrical installation. Obviously care on the connection of the tube to hull is necessary for structural reasons, and a bit of fairing and thinking can reduce drag greatly but the design and installation of the electrical system is just as important for long term success.

This will conclude part 1, in part 2 we will have a look at what the considerations surrounding a bow and stern thruster battery, electrical, and control system are along with some details and video of installing the tube into the hull.

Written By:

Captain Dustin Norlund

I have been a life long avid sailor with over 37,000 offshore miles around the world on sailing and power vessels. Check out my personal site with plenty of YouTube and TickTock videos with marine DIY tips, sailboat and powerboat handling advice and realworld navigation tips.

Recently I have made the change from sailing vessels to classic trawlers and have not looked back. Boats, sail and power, have given me the ability to see and do things all over the world. Some of my favorite highlights include transiting the Panama Canal twice, transiting the Trent Severn waterway twice, transiting the Welland Canal, racing in the Newport to Ensenada race multiple times, racing in the St. Maarten Heineken regatta multiple times, and locally to Lake Ontario racing in the Lake Ontario 300 and Susan Hood.

All About Marine Fiberglass Moisture Meters

Posted on May 5, 2021March 8, 2022 by dnorlund

Measuring moisture levels in boats is often done as part of a marine survey to assess the condition of the hull and deck of the vessel. Depending up on many factors moisture ingress in to fiber glass (FRP) structure could result in problems that are simply an unseen nuisance with no long term degradations, all the way to completely destroying major structures of the vessel via rot or delamination rendering them unsafe. Delamination of the skins from the core, core rot, or osmotic blisters are serious problems and may cost boat owners in potentially expensive repairs or may kill a sale when the potential buyers discover the issues during a survey.

So what are moisture meters?

Moisture meters come in three basic technology types: capacitance, probe, and free field effect, most meters are capacitance type.

Capacitance meters have two electrodes or probes, one that sends an AC voltage signal and another that receives it. Because water has a much higher dielectric constant or permittivity than air or fiberglass, the strength of the transmitted signal and the return received signal can be used to determine moisture content. This drop in the signal is then measured and displayed on the meter, either by an analog needle or digitally in an LCD window. Many meters give a saturation percentage or some other indication of how much water has ingression has occured.

Other meters work on resistance. These also have two pin probes for measuring moisture in wood or other materials a probe will penetrate; these work by resistance and use a DC voltage. Using the same methods above the DC signal is measured and the meter displays some type of indication of water content.

A third method, that does not use probes is called free-field effect, is slightly different in the fact that energy does not travel through the part. A favorite of mine is the REED 3808 unit pictured below. Instead of two electrodes (maybe we could call them an antenna) are next to each other in the meter, one is generally in the head of the instrument or in an external ball on a rod, this directs a signal into the laminate where it is redirected back by any moisture present. The second electrode (antenna) in the handle senses the energy return and makes calculations based upon the signal and then displays moisture content. In effect, the water acts as an media to re-radiate or reflect the RF signal. If you have ever seen wet sails on a sail boat effect the radar on the boat, this is the same principle.

So now we know a bit about how the technology of the meters work, how effective are they and how accurate are the results they give?

How Accurate Are Moisture Meters?

From my own personal experience using all three types of these meters over the years… the only thing I can say with confidence is take all moisture meter results with a grain of salt. I have found that multiple things can induce errors in the meters, these include temperature, bottom paint, glycols left behind during the boat building process, changes in core types in the vessel, among a laundry list of other issues. Experience using meters across many vessels is really the only way to have the ability to understand and use the results you encounter from these devices.

Although I just discounted moisture meters and their results I do believe they are necessary and a very good tool for evaluating a boat or yacht. When I use a moisture meter I do not rely upon the meters output level to determine if there is moisture ingress in the structure, I try to develop a baseline for the area I am working within and then determine if there are areas that read differentially to the overall area baseline. I have seen too many cases where bottom paint or fairing materials induce errors into the meter which could be misconstrued.

Most believe that the moisture percentage of a fully saturated solid (no core) fiberglass hull will have no more than 2.5% to 3.5% moisture. Most all meters are designed for wood, and thus sound an alarm at 20-25% moisture, which is a typical saturation point for most woods. Some meter manufactures provide a conversion table for the actual readings conversion to fiberglass (eg., 25% wood = 3% glass) hence there is no correlation between the percentage of moisture indicated by the meter and the actual amount of moisture in the laminate unless it is converted with a table, or via changing settings on the meter.

Moisture meters are great tools, but please DO NOT buy a moisture meter and think that you will understand the results and detect potential problems. To master the use of a moisture meter takes time and multiple comparable experiences on various vessels. Second any results should be used with percussive soundings, something many boaters don’t have the ear or experience for and again requires time and multiple comparable experiences to understand.

In closing, I believe moisture meters are a valuable tool that can be use to help determine the overall quality and health of a hull or deck laminate. Moisture meter data alone I believe is non-conclusive at best, the operator of the meter needs to both have experience with various laminate schedules and also have a lasting knowledge base of how the meter responds to various conditions and core materials. Moisture meter results should be used along with percussive testing, visual inspection, and other non destructive test methods to determine any trusted results. If results indicate more invasive testing such as drilling or core sampling should be accomplished.

Enjoy those moisture meters!

NEED TO BOOK YOUR MARINE SURVEY?

Based in the GTA, Toronto Marine Surveyors serves central Ontario as far north as the Muskoka’s, East to Ottawa, and West to Sarnia. We will travel to the USA as required.

Start the process by contacting us through our web form, or phoning us at: 647-812-4117.

The Sea Trial – What is a sea trial? Do I need one?

Posted on April 20, 2021 by dnorlund

Taking a boat for a sea trial—or basically a “test run”— I feel should be an essential part of the boat-buying process for higher value vessels. What to look for during this test, however, isn’t always clear to new owners even if they are experienced boaters due to the new boats complexity and new systems. This said there are several areas worthy of your attention during a sea trial, but the final decision to do one is up to the buyer.

Here is Ontario sea trials do not seem to be as popular as I have seen in the Caribbean or the United States boat markets. I am not exactly sure why this is but I suspect it has to do with the fact the boating season is so short and many buy & sell transactions happen during the off season when the boat is out of the water, or the weather is not suited for a sea trial. Weather and boating season aside I still stand by the recommendation for a sea trial on more expensive vessels. Does it make sense to sea trial an 18k boat with minimal systems and a single engine, maybe, maybe not, does it make sense to sea trial a 150k boat with twin engines, two generators, water maker, inverter charger, integrated control system, and a whole pile of other components, yes 100%

Basics of a Recreational Boat Sea Trial

Whenever possible, we believe in testing a boat like you plan to use the vessel. We see too many sea trials that are done on a boat loaded with low fuel, no passengers, no passenger belongings, empty holding tanks and an absence of gear. This just does not paint a true picture of the vessel being tested and should not be considered a valid trial. As well consider the weather including heat and sun, do you plan to operate in the summer heat? Find out if your air conditioning can keep up. Do you plan to operate late into the fall? Sort out if the heat works. Basic number one – setup a realistic situation.

Second Skiing and wakeboarding? Think back to the basics and put the heaviest person you intend behind the boat and see how the performance is. If you dealer or seller will not let you do it… move on.

In actual use, odds are the boat will be loaded with all of the above items and probably a few things I forgot, thus adding hundreds or even 1,000s pounds or more to your boat’s load. Keep in mind that the performance you feel during a lightly loaded test ride will never equal the real world performance at a much heavier operational displacement.

The next basic we like to focus upon is the operational parameters of engines, gensets, and other equipment. In the cases of engines and gensets a real world test should be accomplished per the manufactures ratings. The ratings are easy to find for nearly every engine and generator on the market today. Simply hit the manufactures site, search the model, and download the PDF. Within the PDF you will find the operating parameters for the equipment.

Engines and drivetrains can potentially be some of the most expensive equipment to repair on the vessel. To check the engine health the engine should be operated in a method to see if it will deliver the rated RPM without overheating or having other abnormalities for the specified time within the manual. Many manuals will specify a temporary power rating, and a continuous power rating. The engine and transmissions should be able to run without issue at the continuous power rating, this will not damage or harm the engine if it is in good health. Does the engine overheat? Transmission temperature and pressure ok? Will the engine not make RPM? Excessive smoke or steam? Any yes answers and it is time to start diving deeper into the engine and drive system and head back to the docks.

Generators should be tested in much the same way, gensets have specifications for power out put and RPM. During the sea trial load up the generator and observe how it behaves. Again the generator should be able to run continuously at the rated power without any issue, RPM should not flux or cycle, voltage output should be steady, it should not overheat, when loads or added or removed the genset should quickly fix any variations in RPM or voltage. Personally I find that using the vessels air conditioners, water maker, and refrigeration components provide a great opportunity to load the generator on a sea trial. Second, while testing the long term loading on the generator it give you a chance to review the performance of the items you have the generator loaded with.

After a check of the other operational equipment not used to load the genset this should conclude the basics of sea trialing the engine room. Next lets talk about boat performance and ground tackle performance.

Next up for the basics of the sea trail are focusing on actual boat performance, because at this point we have decided that the engines are in good health and we are ready to move on to some more complex maneuvers and tests. At a minimum we would be seeing if the boat will make the advertised performance speeds from the manufacture, does the boat track in a straight line at idle?, at power?, are there abnormal noises shifting from forward to reverse, what do the engine mounts do shifting from forward to reverse, what do the mounts do at higher speeds shifting from forward to reverse (with time for the transmission to spin down)? Any findings here should be documented and or recorded with video for a qualified mechanic to review.

At this point of the sea trail we like to start getting into the actual boat performance, checking steering, ground tackle, and deck equipment. We will save these items for a future post.

NEED TO BOOK YOUR MARINE SURVEY?

Based in the GTA, Toronto Marine Surveyors serves central Ontario as far north as the Muskoka’s, East to Ottawa, and West to Sarnia. We will travel to the USA as required.

Start the process by contacting us through our web form, or phoning us at: 647-812-4117.

The Why, What, When, and How of Marine Surveys?

Posted on April 20, 2021 by dnorlund

Marine surveys are conducted on boats or yachts for a variety of reasons, and for various entities or people. Marine surveyors are, by nature of their industry standards, supposed to be impartial and unbiased. Their job is to tell the truth about a boat or yacht, as pleasing or painful as that may be.
American Boat and Yacht Council

WHY A MARINE SURVEY?

To be very blunt, if you are a recreational boater, you most likely put the most precious cargo you have in your boat… your family! Then you trust the boat to safely take you to a destination or provide enjoyment through touring or watersports while on the water. A marine survey can help you assure your boat is safe and reliable for these fun times.

Second, if you plan to insure your boat most insurance companies will require a recent survey. You may be thinking, what a drag, but keep in mind a properly documented survey will protect the owner in the event of a major claim. By having proper documentation of the vessel overall, equipment on board, condition, and any upgrades the owner can prove insured value to the insurance company in the event of a claim.

WHAT DOES A SURVEYOR LOOK AT?

Marine surveyors use Transport Canada, US Coast Guard, federal laws, and published industry standards as guidance for evaluating boats and yachts. These are a mix of mandatory standards defined by government entities and voluntary standards recognized as best practices in the yachting and boating industry.

The Code of Federal Regulations (CFR), what US Coast Guard regulations is based upon, is very specific as to certain construction requirements, especially for smaller and/or gasoline powered vessels, as well as for equipment such as navigation lights, flares, fire extinguishers and life jackets. Transport Canada and Canadian regulations follow much the same standards.
The American Boat & Yacht Council (ABYC) Standards and Technical Information Reports for small craft. This set of standards provides guidance on certain aspects of the vessel’s design and construction, such as visibility from the helm position, and installation of many of the systems and equipment found on a vessel, but does not delve into hull design, structural standards or rules.
The National Fire Protection Association (NFPA) is concerned with the things that can cause, prevent or put out a fire, as well as with carbon monoxide poisoning.
The International Organization for Standardization (ISO) has developed boatbuilding standards that are used in some areas outside the US, especially in Europe.

WHEN IS A MARINE SURVEY REQUIRED?

The following are the general cases and times when a marine survey would be required or desired by a boat or yacht owner.

A Prepurchase Survey is conducted when someone is contemplating buying a vessel. It is a very comprehensive inspection that includes operational testing of all systems and equipment, in many cases a pre purchase survey will also include a sea trial. The vessel is typically inspected both in and out of the water. The overall goal of the pre purchase survey is to provide the potential buyers with the information that they need to make an informed purchase decision.
An Insurance Survey is done specifically for insurance purposes at the request of the insurance company. An insurance survey may be done with the vessel either afloat or ashore, depending on the insurance carrier’s requirements, an insurance survey generally does not require a sea trial or operational testing of all equipment and systems. Every insurance company has their own guidelines as to what age/size vessel needs a survey, how often a survey must be accomplished, and what the survey report should include.
Valuation & Appraisal surveys are completed for application to financing companies, estate and divorce requirements, and possibly donation of vessels to charities.
Damage Surveys are performed for insurance companies, vessel owners and other parties after the unfortunate incident causing harm to the vessel or surrounding objects. The marine surveyor will work to document the nature, cause and extent of damage to a vessel.

HOW IS A MARINE SURVEY DONE?

At Toronto Marine Surveyors we work with vessels both in the water and on land. Depending upon your own personal needs or your insurance companies requirements a decision will be made on the location for the survey. If you boat is in the water and it requires haul out we can help you with arranging a quick haul to complete the out of water requirements.

Our surveys generally cover the following topics and base inspections on the following format:

Hull material, construction, and condition
Deck material, construction, and condition
Propulsion – engine
Running gear – shafts, struts, outdrives, propellers
Fuel system – tankage, fill fittings, valves
Ground tackle – anchors, anchor rode, windlass
Standing rigging – if a sailing vessel, mast, boom, and related hardware
110/120 volt system – shore power feed, main electrical panel, switching, generators, air conditioners, battery chargers, wiring type
DC electrical system – battery security, wiring type, alternators, chargers, switch panels, battery switches
Navigation systems – navigation lighting, entertainment systems, RADAR, chart plotters, GPS, compasses, instruments, autopilots
Bilge pumping systems – electric pumps, float switches, related plumbing, manual pumps
Accommodations – general condition of accommodations, galley installations including LP stoves, ovens, sinks, water heaters, refrigerators, ice makers, freezers, etc
Safety equipment – inventory of safety equipment on board compared to Transport Canada guidelines for the applicable vessel

After the surveyor is completed with the physical inspection a report will be delivered to the owner or prospective buyer. For pleasure craft these reports range from 25 to 50 pages and include a both a written and visual description of the vessel.

Findings or recommendations from the surveyor will be categorizes as HIGH, MEDIUM, AND LOW.

Recommendations are provided based upon the logic of high priority items not meeting the above stated standards, medium level items impacting safety of the vessel per the surveyors opinion, and low priority items impacting long term integrity and value of the vessel.

NEED TO BOOK YOUR MARINE SURVEY?

Based in the GTA, Toronto Marine Surveyors serves central Ontario as far north as the Muskoka’s, East to Ottawa, and West to Sarnia. We will travel to the USA as required.

Start the process by contacting us through our web form, or phoning us at: 647-812-4117.

Learn More

What is a HIN? – Hull Identification Number

Posted on April 28, 2013 by dnorlund

A HIN or Hull Identification Number is much like the VIN on your car. The HIN a 12 or 14-character number is assigned by the manufacture when building the boat and uniquely identifies the boat and also provides some information about the vessel encoded into the HIN.

Vessels manufactured on or after November 1, 1972, must bear a HIN, and this HIN should be affixed to the vessel and thus identified during boat registration. Vessels manufactured or imported before 1972 are EXEMPT because they often do not have a HIN. The HIN is general found molded into the hull, on a metal plate, or on a plastic plate on the transom of the vessel. The HIS is usually on the starboard (right looking forward) side of the transom, just below the top of the transom, gunwale, or hull/deck joint. On vessels where it would be impossible to affix a HIN in this area the HIN is often found on the starboard (right looking forward) side of the hull near the stern of the vessel.

In some cases on boats with removable parts such as catamarans, pontoons, or boats with replaceable hulls the HIN is often affixed to a cross beam or structural member of the boat.

Within the HIN a good amount of information is encoded. If you know the layout you can figure out the manufacture of the boat, the hull serial number, the date of manufacture, and the year of manufacture. Yes all of this is encoded into the digits in the HIN.

The first three characters of the HIN indicate the manufacture of the vessel, more on this below. The next 5 or more digits indicate the manufactures serial number of the boat. The next two characters indicated the month of manufacture, and the final two digits indicate the year of manufacture.

To find the manufacture of the vessel simply look at the first three characters of the HIN, this is the MIC, with this you can find the company who manufactured the Vessel.

Go to MIC 111~FZZ, GAA~MZZ, NAA~SZZ, TAA~ZZZ

MIC	COMPANY	CITY	ST
4WN	FOUR WINNS	CADILLAC	MI
AAA	LA VIDA YACHT SALES	ST THOMAS	VI
AAB	DER GROUP	TAMPA	FL
AAC	ALL CRAFT MARINE	ZEPHERHILLS	FL
AAD	AARON HINES DESIGNS	EDEN	NC
AAE	WEST COAST ALUMINUM OUTFITRS	SILVERLAKE	WA
AAF	ALA FIBERGLASS	AZUZA	CA
AAG	ACADIA CANOES	ELLSWORTH	ME
AAH	RENEGADE MARINE	OAK CREEK	WI
AAI	LIBERATOR BOATS	CROWLEY	TX
AAJ	A&B MARINE	SAINT AUGUSTINE	FL
AAK	AAKRON INFLATABLE BOATS (DBA)	LAKE WORTH	FL
AAL	A & L FIBERGLASS	COCOA	FL
AAM	MAXWELD BOATS	HEBO	OR
AAN	ALL AMERICAN BOATS	CENTRAL	SC
AAO	ASSOCIATED YACHT BROKERS	ALAMEDA	CA
AAP	ALL AMERICAN MARINE.	BELLINGHAM	WA
AAQ	BIGHT SERVICES	ANNAPOLIS	MD
AAR	AAR QUALITY FIBERGLASS REPRODUCTIONS INC	COCOA	FL
AAS	ANCHOR AIR SERVICES	AMAGANSETTE	NY
AAT	AUSTIN AEROMARINE	FARGO	ND
AAU	AIRBOATS UNLIMITED	BAINBRIDGE	GA
AAV	SNEAKS UNLIMITED	PELION	SC
AAW	ARC ALASKA WELDING	ANCHORAGE	AK
AAX	AQUA-HOLICS	FORT LAUDERDALE	FL
AAY	DOWNEAST YACHTS INC	SANTA ANA	CA
AAZ	AUSTIN MARINE PRODUCTS	HITCHCOCK	TX
AB8	MARK MCMANUS INC	DELRAY BEACH	FL
AB9	ALMOND BOAT PARK	BRYSON CITY	NC
ABA	ALLIGATOR BAY ENTERPRISES LLC (ABA)	NORTH TOPSAIL BEACH	NC
ABB	ALBURY BROTHERS BOATS	RIVIERA BEACH	FL
ABC	U.S. COAST GUARD HEADQUARTERS	WASHINGTON	DC
ABD	ATLANTIC BOAT SERVICE INC	OPA LOCKA	FL
ABE	MARK MCMANUS INC	FORT MYERS	FL
ABF	ABC FIBERGLASS	BRADENTON	FL
ABG	ABACO BOATS LLC	NORTH PALM BEACH	FL
ABH	ATLANTIC BOAT CO INC	BROOKLIN	ME
ABI	ALLIED BOATS	BREMERTON	WA
ABJ	AIRBOATS ‘R’ US	EAGLE RIVER	AK
ABK	ALAPAHA BOAT CO	ALAPAHA	GA
ABL	AMERICAN BOAT DISTRIBUTION LLC	MIAMI	FL
ABM	ARAMAR BOATS MANUFACTURER.	HIALEAH	FL
ABN	FORWARD VENTURES GP LLC	KNOXVILLE	TN
ABO	ABACO MARINE INC	RIVIERA BEACH	FL
ABP	AMERICAN BOATS & SPAS	WOODBURN	OR
ABQ	ALSBERG BROS BOAT WORKS	CAPITOLA	CA
ABR	ABELL CRAFT MARINE	CHINCOTEAGUE ISLAND	VA
ABS	AIR BOAT SERVICE INC	MIAMI	FL
ABT	AMERICAN BOATWORKS LLC	SARASOTA	FL
ABU	QUINTUS INC	CAMP VERDE	AZ
ABV	COM-PAC YACHTS	CLEARWATER	FL
ABW	ALLIED BOAT WORKS	PERU	ME
ABX	ALLWATER BOAT WORKS	RIVIERA BEACH	FL
ABY	AIRBOAT WEST	EMBUDO	NM
ABZ	ASPOYA BOATS	ANACORTES	WA
ACA	ADIRONDACK CANOE COMPANY	WARRENBURG	NY
ACB	ALUMACRAFT BOAT CO	ST. PETER	MN
ACC	ACTION CRAFT BOATS	CAPE CORAL	FL
ACD	ACE MARINE	ANCHORAGE	AK
ACE	ACME ENGINEERING CO	NORTH FT MYERS	FL
ACF	ARCHER CRAFT BOAT COMPANY	DELAND	FL
ACG	AQUA CRAFT BOATS INC	KINGSTON	GA
ACH	ACHILLES USA	EVERETT	WA
ACI	ACE SPEEDBOAT CO	AMESBURY	MA
ACJ	NAUSET MARINE INC	ORLEANS	MA
ACK	AUSTIN CANOE AND KAYAK	AUSTIN	TX
ACL	AVENGER CUSTOM BOATS LLC	BELLE CHASSE	LA
ACM	ACTION MARINE INC	KEY LARGO	FL
ACN	POSTMA & VOM BROICH INTL YACH	FORT LAUDERDALE	FL
ACO	ARMSTRONG CONSOLIDATED	PORT ANGELES	WA
ACP	ADVANCE COMPOSITE OF CLEARWATER INC	PALMETTO	FL
ACQ	AMER CHALLENGER CORP	SYRACUSE	NY
ACR	AQUA-CRAFT BOAT CO	CORONA	CA
ACS	ALL CUSTOM FABRICATIONS	BAINBRIDGE	NY
ACT	ACTIVATOR PERFORMANCE BOATS	LINDENHURST	NY
ACU	ABRAMS CUSTOM BOAT WORKS INC	FT PIERCE	FL
ACV	AIR CYCLE	TROY	NY
ACW	AMERICAN CUSTOM YACHTS INC	STUART	FL
ACX	AQUA CRAFT INC	CARO	MI
ACY	ARES CUSTOM YACHTS	FORT LAUDERDALE	FL
ACZ	A & C ENTERPRISES	KILLEN	AL
ADA	ANDORA MANUFACTURING	ROCHESTER	WA
ADB	SALONA AMERICA	COCONUT GROVE	FL
ADC	AD-ON A DEC	LONGWOOD	FL
ADD	KIDD MARINE SALES	HONDO	TX
ADE	AQUADYNE	ATLANTA	TX
ADF	DE FEVER MARINE	SAN DIEGO	CA
ADG	J R FOGMAN YACHT BLDR	BARRINGTON	NH
ADH	AAD WELDING INC	Bartonville	IL
ADI	ADRENALIZER BOATS LLC	OPA LOCKA	FL
ADJ	AMERICANA LIVING CRUSR	TOPEKA	KS
ADK	ATLANTIC BOAT WORKS	HULL	MA
ADL	SEA MARK BOATS	ROCKY POINT	NC
ADM	A&M MANUFACTURING INC	OLD TOWN	FL
ADN	ALDEN YACHTS	BRISTOL	RI
ADO	ADONIA YACHTS	PAGE	AZ
ADP	WARLEN LTD DBA ADIPOSE BOATWORKS	HELENA	MT
ADQ	AERO DYNE GLASS	GREENSBURG	PA
ADR	ALDER CREEK BOAT WORKS	REMSEN	NY
ADS	ADVERSITY BOATS LLC	BURGESS	VA
ADT	THE AMERICAN DREAM TRAILER COMPANY LLC	PORTLAND	OR
ADU	LUND INDUSTRIES INC	COON RAPIDS	MN
ADV	ADVENTUREGLASS	NORTH WEBSTER	IN
ADW	ADVENT MARINE	SEATTLE	WA
ADX	ADVANCED FABRICATORS	POMPANO BECH	FL
ADY	AQUA-DYNE LLC	PINELLAS PARK	FL
ADZ	ADMIRALTY BOATSHOP	MARIANAISLAND	NU
AEA	ANDERSEN CLASSIC BOATS	SEATTLE	WA
AEB	SILHOUETTE DESIGNS	THERMAL	CA
AEC	YOUNG BROS CO	COREA	ME
AED	ABOUT ENTERPRISES INC	WEST SAYVILLE	NY
AEE	AIR SKI	OZARK	MO
AEF	AMERICAN EAGLE FIBERGLASS FABRICATIONS	COCOA	FL
AEG	AARDAL BOATS	SEATTLE	WA
AEH	A E FIBERGLASS ENT	COCOA	FL
AEI	AQUA-MATES ENTERPRISES	HINDMAN	KY
AEJ	AQUA CRAFT INC	SESSNER	FL
AEK	AMERICAN EAGLE MANUF INC	LA CONNER	WA
AEL	AEOLUS BOATS	SANTA CRUZ	CA
AEM	ALEUTIAN MARINE INTERNATIONAL	VANCOUVER	BC
AEN	AEON MARINE LLC	BRADENTON	FL
AEO	AERO-TEK POWERBOATS LLC	HOLLAND	MI
AEP	ALVIN E POTTER	MARION	MA
AEQ	GEOQUIP	FT WORTH	TX
AER	CALIBER BOATS INC	MINNEAPOLIS	MN
AES	SCOTT FIBERGLASS PROD	NEW MARKET	AL
AET	AERO CAT LLC	FAIRVIEW	PA
AEU	ABLE ENTERPRISE CO	ROSEVILLE	CA
AEV	AMMON ENTERPRISES INC	HOUSTON	TX
AEW	A DOUGLAS ENSLEY II	KETCHIKAN	AK
AEX	ALLONS 360 INC.	LAFAYETTE	LA
AEY	AERON MARINE INC	NEWBURYPORT	MA
AEZ	USCG ACTIVITIES EUROPE	LONDON	NU
AFA	ADVANCED FIBERGLASS FABRICATI	WEST LEBANON	ME
AFB	ALPINE FIBERGLASS PRODUCTS IN	MT JULIET	TN
AFC	AUSTRALIAN FLIGHT CRAFT USA	ATWATER	CA
AFD	LEGENDS AIRBOAT	RIVIERA BEACH	FL
AFE	POUSSON BOAT CO	ST CHARLES	MO
AFF	ALABAMA FIBERGLASS	HUEYTOWN	AL
AFG	AMBASSADOR FIBERGLASS	NAVARRE	FL
AFH	AFFORDABLE FLOATING HOMES LLC	UNION	WA
AFI	ANACONDA CONSTRUCTION & FABRICATION.	ANACONDA	MT
AFJ	ACP FIBERGLASS	BYERS	CO
AFK	ACTION FISH KAYAKS	LUMMI ISLAND	WA
AFL	AFTER MIDNIGHT BOATS	KEY WEST	FL
AFM	ATLANTIC FIBERSTEEL	MAHONE BAY	NS
AFN	AQUAFON INC	JOLIETTE	QC
AFO	G & L FIBERGLASS	COLUMBUS	OH
AFP	ANCHOR INDUSTRIES INC	TRAVERSE CITY	MI
AFQ	ACTION CRAFT INC (OOB)	CAPE CORAL	FL
AFR	ALL FIBERGLASS	PORT CHARLOTTE	FL
AFS	HYDRONIQUE	HERMOSA BEACH	CA
AFT	AMERICAN FIBERGLASS TECHNOLOG	LANCASTER	PA
AFU	A&P FIBERGLASS PRODS	SINTON	TX
AFV	S LAVINE/INT SALES&MKT	MIAMI	FL
AFW	AMERICAN MARINE	ANAHEIM	CA
AFX	FARIA’S CUS YACHTS INC	BRISTOL	RI
AFY	AMFAC MARINE SUPPLY	HONOLULU	HI
AFZ	ANCHOR FIBRGL SUPLY CO	SHREVEPORT	LA
AG2	AQUA-GLIDER	KEMAH	TX
AGA	AIRGYRO AVIATION LLC BETTER-OUTDOORS.COM	SPANISH FORK	UT
AGB	ANGLER BOATS	MERCEDES	TX
AGC	BAJA MARINE INC. (OOB)	BUCYRUS	OH
AGD	AG DRYER SERVICES INC	ELM CREEK	NE
AGE	ALLAGASH CANOE CORP	NEW HARTFORD	CT
AGF	ACCU-GLASS INC	PROSPECT	KY
AGG	AMERICAN GLAS CRAFT IN	HOLIDAY	FL
AGH	CLASSIC CRAFTS	OXFORD	MD
AGI	A G R INC	ALBION	ME
AGJ	AMER EAGLE MARINE INC	VAN NUYS	CA
AGK	ANCHOR GARAGE INC	EDGEWATER	FL
AGL	AQUA-GLIDER INDS	GLEN BURNIE	MD
AGM	MITCH CRAFT	ONECO	FL
AGN	AGAT BOAT SHOP INC	AGAT	GU
AGO	AMERICAN GENERAL MARINE	MARYSVILLE	WA
AGP	AZTEC BOATS	MONTEZUMA	GA
AGQ	AL GLASER BOAT BUILDER	BAINBRIDGE IS	WA
AGR	AVENGER MANUFACTURING CO	HARVEY	LA
AGS	ANDREW GEMENY & SON	WALDORF	MD
AGT	AMERICAN AIR BOAT CORP	ORLANDO	FL
AGU	CAPE CODDER COMP	MARION	MA
AGV	AGAT BOAT CENTER	TAMUNING	GU
AGW	ALLIGATOR BOAT WORKS	HOUSTON	TX
AGX	ALPHA RACING BOATS	SEATTLE	WA
AGY	AMERICAN GLASS	BISMARK	AR
AGZ	SARO MFG. INC	NEW KENSINGTON	PA
AHA	ARCH-ENTERPRISES	PORT HURON	MI
AHB	AMERICAN HEAVY INDUSTRIES	CONWAY	AR
AHC	MARSTROM COMPOSITE (USA) INC	NEWPORT	RI
AHD	ADAMS CUDA CRAFT	NAPLES	FL
AHE	APACHE AIRBOATS INC	OKEECHOBEE	FL
AHF	AMERICAN SKIFF INC	N. CHARLESTON	SC
AHG	ALLEN HARVEY YACHTING	PHILADELPHIA	PA
AHH	AM & T COMPANY	MOUNTAIN VLY	CA
AHI	A H BOWERS BOATBUILDERS INC	MANASQUAN	NJ
AHJ	ADVANCED HYDRO INNOVATIONS	ORLANDO	FL
AHK	ALASKA HOVERCRAFT	ANCHORAGE	AK
AHL	ACHILLES MERCH CO NW	PORTLAND	OR
AHM	APPONAUG HARBOR MARINA	WARWICK	RI
AHN	RENEGADE	LEBANON	TN
AHO	AMERICAN HOVERCRAFT	FT LAUDERDALE	FL
AHP	ALEPH PLASTICS	COLUMBUS	OH
AHQ	THUNDER JET BOATS	CLARKSTON	WA
AHR	ARTHUR COTE HARWICHPOR	HARWICH PORT	MA
AHS	ALHAMBRA HIGH SCHOOL	PHOENIX	AZ
AHT	YACHTSTER INC	SALINA	KS
AHU	SCOTTIES BOAT WORKS	CONCORD	NC
AHV	AIRBOATS WEST INC	FT LAUDERDALE	FL
AHW	AHG BOAT CO	MYSTIC	CT
AHX	APACHE BOAT MFG	AUBURN	CA
AHY	ANCHOR MARINE	MELBOURNE	FL
AHZ	SAPO	TEWKSBURY	MA
AIA	TRI STAR MFG & FAB	LARGO	FL
AIB	ALLEN BOATBUILDERS INC	CAMBRIDGE	MD
AIC	ADVANCED MARINE SVC	JUPITER	FL
AID	ANGLER AIDS	CORPUS CHRISTI	TX
AIE	ANGLERS EDGE INC	HOUSTON	TX
AIF	AMERICAN INTL INFLTBLE	LONG BEACH	CA
AIG	ALUMAGLASS BOATS	INDEPENDENCE	MO
AIH	ROBERT S AMDURSKY	NEW YORK	NY
AII	ADVANCE USA INC.	EAST HADDAM	CT
AIJ	ADAMS MFG INC	SAVANNAH	GA
AIK	ATEC	KENAI	AK
AIL	MAVERICK SPORTBOATS	W COLUMBIA	SC
AIM	AMERICAN INTL MARINE	LANCASTER	PA
AIN	AIRBORN INFLATABLE BOATS	RENO	NV
AIO	ALIBI BOATS INC	DAYTONA BEACH	FL
AIP	AIR-RITE IND INC	CHIEFLAND	FL
AIQ	AMERICAN EAGLE BOAT CO	CONWAY	SC
AIR	AIRE INC	MERIDIAN	ID
AIS	AMERICAN FBGLS/MOSS PT	ESCATAWPA	MS
AIT	AIR BOATS OF NAPLES	NAPLES	FL
AIU	OCEAN CAT INC	ST PETERSBURG	FL
AIV	ALLIED VAN LINES INT’L	CHICAGO	IL
AIW	ALCORT SAILBOATS INC	WATERBURY	CT
AIX	AMERICAN BOAT WORKS INC	PITTSBURGH	PA
AIY	AINSLIE MARINE SERVICE	HAMPTON	VA
AIZ	A-Z INFLATABLE SERVICE	ANNAPOLIS	MD
AJA	ADAIRS SPINNAKER REEF	HOUSTON	TX
AJB	AMERICAN JET BOAT	WENATCHEE	WA
AJC	AUROAGLASS INC	CLEARWATER	FL
AJD	ART JAVES DESIGNS LTD	GULFPORT	FL
AJE	CARIBBEAN MRN CONTRS	MIAMI	FL
AJF	TRACKER MARINE L.P.	WINCHESTER	TN
AJG	AVADOC	SPRING VALLEY	CA
AJH	L & J HYDRAULICS	PORTLAND	OR
AJI	ALGLASS CORP INC.	LINTHICUM	MD
AJJ	ARTHUR J STEPHENS	EL SECUNDO	CA
AJK	A & T MARINE SERVICES	TACOMA	WA
AJL	ADVENTURE OUTFITRS LTD	W BRANCH	IA
AJM	ARIZONA JETSKI & MARINE	PHOENIX	AZ
AJN	ALUMINUM PRODUCTS	LAFAYETTE	LA
AJO	ALUMA-LITE BOATS	JACKSONVILLE	OR
AJP	ANDERSON BOAT BLDG CORP	BAINBRIDGE IS	WA
AJQ	ANALOG INC	MARINA DEL RY	CA
AJR	A J SALES INC	EWA BEACH	HI
AJS	ALBERT JENSEN & SON	FRIDAY HARBOR	WA
AJT	AMERICAN SHOALDRAFT SAILBOAT	SEATTLE	WA
AJU	AERO MARINE	ISLAND PARK	NY
AJV	ADAMS BOATS	COTTONWOOD	CA
AJW	ANDREWS BOAT SHOP	ANDREWS	SC
AJX	AJAX LAUNCH CO	SEATTLE	WA
AJY	AQUAJET CORPORATION	WILMINGTON	CA
AJZ	ALAGANTE BOAT WORKS INC	MAUMEE	OH
AKA	ASTRO BOATS	MOJAVE	CA
AKB	ASTILLEROS K B SA	MIAMI BEACH	FL
AKC	CREATIVE FIBERGLASS	REHOBOTH	MA
AKD	ABILITIES N S INC	BEVERLY HILLS	CA
AKE	ADMIRAL MARINE INC	PORT TOWNSEND	WA
AKF	AQUA CRAFT	HOOD RIVER	OR
AKG	AUGIE’S MARINE SERVICE	POMPANO BEACH	FL
AKH	ARKWRIGHT BOATS	DEER ISLE	ME
AKI	AKAIMAI FIBERGLASSING	HILO	HI
AKJ	WATERSPORTS DEPORT INC	CLEARWATER	FL
AKK	AMERICAN SKIER INC	CAPE CORAL	FL
AKL	KARL’S WELDING	ASOTIN	WA
AKM	ANSWER MARINE INC	MIAMI	FL
AKN	ANKOR-CRAFT BOATS INC	EVANSVILLE	IN
AKO	ALEKO	KENT	WA
AKP	ALASKA ALUMINUM PRODUCTS	ANCHORAGE	AK
AKQ	ARTIC ARC WELDING	KOTZEBUE	AK
AKR	AKER CORPORATION	LOS ANGELES	CA
AKS	AKSANO CATAMARANS	MILL CREEK	WA
AKT	AQUACRAFT BOAT CORP	TAIPEI	NU
AKU	AKULACRAFT	STUART	FL
AKV	AQUATEC BOAT COMPANY	MORRIS	CT
AKW	ALASKAN KAYAKS	CHUGIAK	AK
AKX	ALUMINUM BOAT CONSTRCT	PUYALLUP	WA
AKY	ANNAPOLIS CUSTOM YACHT	ARNOLD	MD
AKZ	ALASKA HOMEMADE BOATS	ANCHORAGE	AK
ALA	ALASKA POWER SERVICES	CORDOVA	AK
ALB	HAPCO MARINE LLC	Severna Park	MD
ALC	MARINETTE YACHTS INC	MARQUETTE	MI
ALD	ALDI INC	BATAVIA	IL
ALE	ALEXANDER BOAT WORKS CO.	EVERETT	WA
ALF	MUNSON MANUFACTURING	LA CONNER	WA
ALG	ALLIANCEMG LLC	BELLEVUE	WA
ALH	ALANDALE MARINE	HAYWARD	CA
ALI	ALLOY INC	CAMAS	WA
ALJ	ALLISON MARINE INC	SANFORD	FL
ALK	ALIBI BOATS	KASILOF	AK
ALL	ALL FIBERGLASS REPAIRS (DBA)	PORT CHARLOTTE	FL
ALM	ALMERE LLC	VENICE	FL
ALN	ALUMINATIONS	CENTRAL POINT	OR
ALO	ALCO MANUFACTURING	ST ALBANS	WV
ALP	ALLPORT BOAT CORP	PALM CITY	FL
ALQ	REDWOOD WELDING SERVICE	CRESCENT CITY	CA
ALR	ALLENAIR CORP	MINEOLA	NY
ALS	ALSBERG BOATS LLC	JUPITER	FL
ALT	ALLISON BOATS INC	LOUISVILLE	TN
ALU	ALLISON MARINE INC	LAKELAND	FL
ALV	ALOR	GROVE CITY	OH
ALW	ALBA BEACH BOAT WORKS	MOBILE	AL
ALX	AL GROVER’S HIGH & DRY EAST	CENTER MORICHES	NY
ALY	SKINNY WATER BOATS	EDINBURG	TX
ALZ	ALABAMA HOMEMADE BOATS	NULL	AL
AM2	AMERICAN MARINE REPAIR	BEAUMONT	TX
AM9	AMPOC ENTERPRISES INC	NEW YORK	NY
AMA	AMERICAN AIRBOAT CORPORATION	ORANGE	TX
AMB	AQUAMAX BOATS LLC	ROSLYN	NY
AMC	AMERICAN MARINE DESIGN	ST MARYS	GA
AMD	ACCESS MARINE GROUP	SANTA BARBARA	CA
AME	AMERICAN BEAUTY BOATS	OXNARD	CA
AMF	SUNSET BEACH INC	VINITA	OK
AMG	APOLLO MANUFACTURING LLC	HUTCHINSON	KS
AMH	AMERICAN MARINE HOLDINGS	SARASOTA	FL
AMI	ARIMA MARINE INTERNATIONAL	AUBURN	WA
AMJ	AMERICAN JET	MERIDIAN	ID
AMK	AM AMERICAS LLC	JACKSONVILLE	FL
AML	AMARE LLC	MIAMI	FL
AMM	AMERICAN MARINE CLASSIC INC	ST AUGUSTINE	FL
AMN	ALBIN MARIN AB	KRISTINEHAMN	NU
AMO	AQUA MARINE SALES AND SERVICE	CHIEFLAND	FL
AMP	A M P INDUSTRIES INC	LINDENHURST	NY
AMQ	FIVE STAR MFG	W SACRAMENTO	CA
AMR	ANNA MARIA SKIFFS	BRADENTON	FL
AMS	AAC MARINE	PALM HARBOR	FL
AMT	AMERICAN FIBER TECH INC	MELBOURNE	FL
AMU	ALAMEDA MULTIHULLS	PIEDMONT	CA
AMV	AZTEC MARINE	SOUTH BELOIT	IL
AMW	ADKINS METAL WORKS	MONKS CORNER	SC
AMX	AMERICAN MARINE	JACKSONVILLE	FL
AMY	AM SERVICES INC	SEATTLE	WA
AMZ	AMBLER BOAT WORKS	SHELDON	SC
ANA	MAGNASONIC BOATS	N MIAMI BEACH	FL
ANB	ANCHOR DOWN BOATWORKS	ELBERTA	AL
ANC	ANCOM MARINE LTD	BURLINGTON	ON
AND	A.M.Y. BOATS INC	ROME	GA
ANE	ANEST YACHTS INC	HUNTINGTON	NY
ANF	AMERICAN SAIL INC	CHARLESTON	SC
ANG	ANGLER BOAT CORP	OPA LOCKA	FL
ANH	ANHINGA BOATS	MIAMI	FL
ANI	ALL-NU PLASTICS	GULF BREEZE	FL
ANJ	ANDERSON BOAT CO	LOS ALTOS	CA
ANK	ANCHORBRIDGE CORP.	DERWOOD	MD
ANL	ALTRA MARINE CORP	JACKSON CENTER	PA
ANM	ARGOS NAUTIC MANUFACTURING LLC	MIAMI	FL
ANN	ANCHOR MRN CUST BLT BT	BIG PINE KEY	FL
ANO	ANEGADA MARINE	ST PETERSBURG	FL
ANP	ANCHOR INDUSTRIES INC	GATESVILLE	TX
ANQ	ANCIENT MARINER CANVAS	NASHUA	NH
ANR	AARONSON BOATS	SANTA ANA	CA
ANS	L E SMITH MFG CORP	ANACOCO	LA
ANT	ANTIQUE ARMS	LOXAHATCHEE	FL
ANU	ANO-NUEVO BOATS	LOS ALTOS	CA
ANV	A NOVA MARINE	ORLANDO	FL
ANW	ANNIS BOAT CO	AUGUSTA	GA
ANX	ANCHOR MARINE BT MFG	WICHITA FALLS	TX
ANY	ANYTHING ALUMINUM	PIERRE PART	LA
ANZ	ANZA MARINE GROUP INC	MEDLEY	FL
AOA	ASMUS USA	ANNAPOLIS	MD
AOB	SEAWIND WATER SPORTS	SEATTLE	WA
AOC	AMCAT CORPORATION	HUNTNGTON BCH	CA
AOD	ADVANTAGE POWER YACHTS	OAKDALE	NY
AOE	AMERICAN EAGLE MARINE INC	BRANDEN	FL
AOF	ALPHA FLEET INC	NEW YORK	NY
AOG	ACE FIBERGLASS	LARGO	FL
AOH	AEROGLASS FABRICATION	NASHVILLE	GA
AOI	ATLAS TECHNOLOGIES INC	YALE	OK
AOJ	ATLANTICA YACHTS LTD	WINDSOR	NC
AOK	ALASKAN JET BOAT CO.	PASCO	WA
AOL	ADVANCED OUTBOARDS INC	HOMESTEAD	FL
AOM	ALLWATERS MARINE INC	TAMPA	FL
AON	ALUMITECH INC	ORLANDO	FL
AOO	ALUMI-LUNKER FABRICATIONS	DURANT	OK
AOP	AERO DYMANICS INC	LODI	CA
AOQ	ARDEN MARINE INC	SIERRA MADRE	CA
AOR	ALLRON INC	GOODLETSVILLE	TN
AOS	APHRODITE OF SWEDEN	ROWAYTON	CT
AOT	ATKINSON BOAT CO	INDIAN RIVER	MI
AOU	AUSTRALIAMERICAN	HUNTINGTON BCH	CA
AOV	NOR-TECH HIGH PERFORMANCE	NORTH FT MYERS	FL
AOW	AERO-TEK HIGH PERFORMANCE INC (OOB)	TALLEVAST	FL
AOX	AMERICAN MOLD & PATTERN	ST PETERSBURG	FL
AOY	AAA FIBERGLASS	STARKE	FL
AOZ	ALUMA-FAB-IND	LACOMBE	LA
APA	AMERICAN PLEASURE PRODUCTS	ROSE CITY	MI
APB	AUSTIN PARKER YACHTS USA	MIAMI	FL
APC	AFTERSHOCK POWER BOATS INC	RIVERSIDE	CA
APD	AMITELLI PRODUCTS INC	Norwalk	OH
APE	ASPEN POWER CATAMARANS LLC	BURLINGTON	WA
APF	ARMSTRONG POWERBOATS	ST PETERSBURG	FL
APG	APOLLO BOATS	BOUNTIFUL	UT
APH	WARRIOR POWERBOATS	OPA LOCKA	FL
API	ACTIVE POWER INC	MADISON	OH
APJ	ARMSTRONG POWER BOATS INC.	FT. LAUDERDALE	FL
APK	ALASKA JET BOATS	PASCO	WA
APL	ANARCHY POWERBOATS LLC	PHOENIX	AZ
APM	BIG A PERFORMANCE MARINE	ATHEN	TN
APN	ALPINE FISHERMAN INC	DAVENPORT	IA
APO	ACE-SET CO.	BIG CREEK	MS
APP	MAINE MARITIME MUSEUM	BATH	ME
APQ	THE ARTISANS SCHOOL	ROCKPORT	ME
APR	SHORE BREEZE	CAPE CHARLES	VA
APS	APS MARINE INC	NATIONAL CITY	CA
APT	AERODYNE PERFORMANCE BOATS	MIAMI	FL
APU	AQUA-PULSE INC	SANTA ROSA	CA
APV	AERO PLASTICS INC	KANSAS CITY	MO
APW	ACTIVE POWER INC	MADISON	OH
APX	APEX MARINE INC	SAINT LOUIS	MI
APY	ANNAPOLIS PERFORMANCE YACHTS	ANNAPOLIS	MD
APZ	APPAREL PLUS	GRANDE COULEE	WA
AQA	AQUASPORT CORPORATION	SARASOTA	FL
AQB	AQUA-DYNE BOAT	PINELLAS PARK	FL
AQC	AQUA-CYCLE INTERNATIONAL INC	YORBA LINDA	CA
AQD	LUNDIN MARINE INC	BATON ROUGE	LA
AQE	AQUARIAN BOAT WORKS	TAMPA	FL
AQF	AQUARIUS INFLATABLES USA INC	NEWPORT BEACH	CA
AQG	AQUAGLIDE INC	WHITE SALMON	WA
AQH	AQUATOP	TRENTON	OH
AQI	ADAMS CUSTOM BOAT INC	PORT CANAVERAL	FL
AQJ	AQUARIUS HOMES INC	VALLEY STREAM	NY
AQK	APOLLO BOAT CO	BEEBE	AR
AQL	NORD-LETH & GRACE CORP	SANTA ANA	CA
AQM	AQUARIUM MARINE CORP	TRUJILLO ALTO	PR
AQN	AQUANAMI LLC	WILMINGTON	NC
AQO	ADROIT INDUSTRIES	CAPE CORAL	FL
AQP	ALMIRALL MARINE	SAN JUAN KM33	PR
AQQ	AQUAQUAD	OCALA	FL
AQR	ATLANTIC RADIAL	ANNAPOLIS	MD
AQS	AMERICAN STERLING ENT	BEVERLY SHORE	IN
AQT	ARROW CRAFT BOAT MFG	KNOXVILLE	TN
AQU	AQUIDNECK CUSTOM COMPOSITES	BRISTOL	RI
AQV	AQUA TERRA CRAFTS INC	FAIRBANKS	AK
AQW	AQUACRAFT	BRADENTON	FL
AQX	AQURA MARINE INC	HACIENDA HEIGHTS	CA
AQY	ATLANTIC SAILING YACHTS	ANNAPOLIS	MD
AQZ	AQUARIUS SAIL INC	WYOMING	MN
ARA	AIRE INC	MERIDIAN	ID
ARB	CATAMARAN CRUISERS (DBA)	COLUMBIA	TN
ARC	ARROWCAT MARINE	EVERETT	WA
ARD	BRUNSWICK FAMILY BOAT CO INC	EVERETT	WA
ARE	PRAKTEK INC	CORAL SPRINGS	FL
ARF	ARD CAMPERS & BOAT WORKS	HAHIRA	GA
ARG	ARGO BOAT MFG CO INC	FT LAUDERDALE	FL
ARH	AQUA DECK	SPOKANE	WA
ARI	ADVENT RECREATIONAL INC	FORT PIERCE	FL
ARJ	ARCTIC CAT INC	THIEF RIVER FAL	MN
ARK	ARC N SPARK MARINE	ANCHORAGE	AK
ARL	AMERICRAFT	MORRISTOWN	TN
ARM	ARMOR BOATS LLC	WATERLOO	IA
ARN	ARGOSY COMPOSITES INC	OREGON	WI
ARO	CAROLINIAN BOATWORKS LLC	Roswell	GA
ARP	ARROW POWER BOATS LLC	FORT PIERCE	FL
ARQ	ARTEX BOATS INC	ARLINGTON	TX
ARR	AIRSPORTS	WILLIAMSTON	MI
ARS	ARSENAL BOATS LLC	FT. LAUDERDALE	FL
ART	NEW ENGLAND SKIFFSHOP	MARBLEHEAD	OH
ARU	AMERICAN RIVER MFG CO	RANCHO CORDOVA	CA
ARV	ARROWHEAD YACHTS	VINITA	OK
ARW	DURACRAFT BOATS	MONTICELLO	AR
ARX	ALLIANCE R.I.B. INC	FORT LAUDERDALE	FL
ARY	AREY’S POND BOAT YARD	SOUTH ORLEANS	MA
ARZ	ARKANSAS HOMEMADE BOATS	NULL	AR
ASA	GOLDEN EAGLE BOATS	ATLANTA	GA
ASB	AU SABLE VALLEY FIBERGLASS	OSCODA	MI
ASC	SUNCOAST II	MELBOURNE	FL
ASD	ALL SEAS BOAT COMPANY	BRADENTON	FL
ASE	ATLANTIC SCIENTIFIC EG	HALIFAX	NS
ASF	APPRENTICE SHOP	ROCKLAND	ME
ASG	ACADEMY BROADWAY CORP	SMITHTOWN	NY
ASH	ASHCRAFT BOAT CO	JACKSONVILLE	FL
ASI	ALASKA SERIES INFLATABLE BOAT	ANCHORAGE	AK
ASJ	ALASKAN JET BOAT CO	PASCO	WA
ASK	BIESMEYER BOATS BY STEELE	PHOENIX	AZ
ASL	AMERICAN SLEEKCRAFT INC	SANTA FE SPRING	CA
ASM	AMERICAN SEACRAFT MARINE	MARINA DEL RAY	CA
ASN	AQUA SPORTS RESEARCH INC	WOODSTOCK	GA
ASO	AMERICAN SHIPBUILDING & DESGN	MIAMI	FL
ASP	ALEXANDRIA SEAPORT FOUNDATION	ALEXANDRIA	VA
ASQ	ALLAN SLEEPER	CAROLINA BEACH	NC
ASR	ADVENTURE SPORTS RENTALS LLC	SACRAMENTO	CA
ASS	AQUA FLIGHT INC	ABERDEEN	NJ
AST	FORESPAR MARITIME SVCS INC	NAPLES	FL
ASU	AQUACYCLE	EL SEGUNDO	CA
ASV	ALLSEAS YACHTS LLC	NATIONAL CITY	CA
ASW	ADAM STONER’S BOAT WORKS	CORPUS CHRISTI	TX
ASX	AQUATIC SYSTEMS INC	N BABYLON	NY
ASY	AL SMITH & CO INC	TOMS RIVER	NJ
ASZ	AMERICAN SAMOA HOMEMADE BOATS	NULL	AS
ATA	ALPHA BOAT CO	MEDLEY	FL
ATB	ATLANTIC OFFSHORE BOATS INC	SOUTH PORTLAND	ME
ATC	ATLANTIC CRUISING YACHTS LLC	ANNAPOLIS	MD
ATD	ACTIVE THUNDER BOATS	POMPANO	FL
ATE	ASHAROKEN TUNNEL HULL INC	KINGS PARK	NY
ATF	ALL THINGS FIBERGLASS INC	W PALM BEACH	FL
ATG	PEGASUS BOATS	ROSWELL	GA
ATH	ALLAN TEITGE INC	TACOMA	WA
ATI	AVENGER 24 INC.	PORT RICHEY	FL
ATJ	CB BOATWORKS INC	WELLFLEET	MA
ATK	ASTRA GLASS INC	HOUSTON	TX
ATL	SMALL CRAFT INC	ALPHARETTA	GA
ATM	SPRINGBROOK BOATWORKS	CAMDEN	ME
ATN	ATLANTIC BOATS INC OF NC	KINSTON	NC
ATO	AIR-TECH INC	RESERVE	LA
ATP	ALLIED ATLANTIC MARINE INC	LEONARDTOWN	MD
ATQ	HALCYON MARINE PRODUCTS	ANNAPOLIS	MD
ATR	ALBATROSS	CITRUS HEIGHT	CA
ATS	ATLAS BOAT WORKS INC	CAPE CORAL	FL
ATT	ERSHIGS INC – ATTBAR DIVISION	RIDGEFIELD	WA
ATU	TEXAS SAILCRAFT INC	HOUSTON	TX
ATV	ATKINS YACHTS INC	ANNAPOLIS	MD
ATW	ARROW TECH	TRAVERSE CITY	MI
ATX	PLASTIQUES LPA	MANSONVILLE	QC
ATY	ANTARES YACHTS LLC	ISLE OF PALMS	SC
ATZ	ATTEX INTERNATIONAL	AKRON	OH
AUA	AQUACRAFT	POWAY	CA
AUB	AEGIS UNSINKABLE BOATS	TAMPA	FL
AUC	ALMAR (DBA)	ROSEBURG	OR
AUD	AUDRAIN BOATS	MEXICO	MO
AUE	AQUA CRAFT ENTERPRISES	PASIG RIZAL	NU
AUF	AMISTAD FIBERGLASS CO INC	DEL RIO	TX
AUG	AUTO & MARINE ELECTRONIC	LAS VEGAS	NV
AUH	ARTHUR ARMSTRONG INC	KERNERSVILLE	NC
AUI	AUVIL BOAT MFG	LUCEDALE	MS
AUJ	AMESIA INC	ANAHEIM	CA
AUK	AMUSEMENTS UNLIMITED	PHOENIX	AZ
AUL	ALBIN MARINE INC	COS COB	CT
AUM	ATLANTIC AQUA MARINE	PORTLAND	ME
AUN	AQUATIC INDUSTRIES	ANTIOCH	CA
AUO	ARIZONA ULTRALITE	PHOENIX	AZ
AUP	APOLLO FIBERGLASS MFG	MONTROSE	CO
AUQ	AMER/AUSTRAL.PROPRIETY	SAN FRANCISCO	CA
AUR	ANNAPOLIS MARINE CENTER	ANNAPOLIS	MD
AUS	AUTO & MARINE SPECIALISTS	FOUNTAIN VALLEY	CA
AUT	AUTOMATED INDUSTRIES	CHATWORTH	CA
AUU	ALLIANCE MARINE INC	MOBILE	AL
AUV	AMERICAN VENTURES INC	WILMETTE	IL
AUW	ABBATE NAUTICA USA INC	POMPANO BEACH	FL
AUX	AMERICAN RIV REC CO	RNCH CORDOVA	CA
AUY	AURA YACHT CORPORATION	TAMPA	FL
AUZ	AUGUSTINE RONALD W.	MEMPHIS	TN
AVA	AVALON BOATS INC	PACE	FL
AVB	Z MARINE NORTH AMERICA LLC	SUMMERVILLE	SC
AVC	AVANTI CAT 5 BOATS INC	MIAMI	FL
AVD	AVID OUTDOOR	OVERLAND PARK	KS
AVE	ALCRAFT BOATS	TORRANCE	CA
AVF	ADVANCED ALUMINUM	ZWOLLE	LA
AVG	AVENGER BOAT CO INC	NEW ORLEANS	LA
AVH	AVANCE BOAT COMPANY	MIAMI	FL
AVI	ADVANTAGE BOATS INC	LAKE HAVASU CTY	AZ
AVJ	ADVANCED FIBERGLASS OF HUNTS-	HUNTSVILLE	AL
AVK	SANDERS ADVANCED WELDING	KELSO	WA
AVL	AMERICAN LAMINATIONS	TOMS RIVER	NJ
AVM	JAYSAL MARINE INDUSTRIES LTD	YOUNGSTOWN	OH
AVN	ADVANCED MARINE CONCEPTS INC	ARLINGTON	TX
AVO	ADVENTURE BOAT AND MFG	CHICAGO	IL
AVP	DIALS MFG CO.	COLLIERVILLE	TN
AVQ	SPEEDLINER/BARRELBACK	VANCOUVER	WA
AVR	ROCA MARINE	OPA LOCKA	FL
AVS	SPIRIT MARINE	MINNEAPOLIS	MN
AVT	AVANT CANOE	PENFIELD	IL
AVU	ADVENTUREGLAS	NORT WEBSTER	IL
AVV	AVANTI MARINE USA INC	HOMESTEAD	FL
AVW	ADVANCED MARINE CONCEPTS	ARLINGTON	TX
AVX	ADVANCE MARINE SERVICE CENTER	ANCHORAGE	AK
AVY	ARRIVEE PERFORMANCE YACHT	ANAHEIM	CA
AVZ	AVIANCE INC	SALEM	OR
AWA	ALUMINUM SPLTY WELDING	HOUMA	LA
AWB	ALUMAWELD BOATS	WHITE CITY	OR
AWC	ART OF WOODWORK & DESIGN CHARLESTON LLC	NORTH CHARLESTON	SC
AWD	AWA INDUSTRIES	KINGSVILLE	MO
AWE	ANDY WRIGHT’S BOATS	N PALM BEACH	FL
AWF	ACTION WATERSPORTS INC	MARINA DEL REY	CA
AWG	AGUILAR BOATS	WILMINGTON	CA
AWH	ALL-WELD INC	VIOLET	LA
AWI	AQUATIC WATERCRAFT INC	LEANDER	TX
AWJ	ALLIED WHOLESALE INC	VAN NUYS	CA
AWK	ARBORVITAE WOODWORKING	SOUTH YARMOUTH	MA
AWL	ALWELD COMMERCIAL BOATS INC	LONSDALE	AR
AWM	MCCULLOCH SAILBOATS	WAYNE	NJ
AWN	ANNAPOLIS MARINE PROP	ANNAPOLIS	MD
AWO	ALVIN WELDING SERVICE	FRANKLIN	LA
AWP	ALCOM MARINE INC	MAITLAND	FL
AWQ	SKYE BOATS	DOVER	NH
AWR	AXIS WAKE RESEARCH (DBA)	MERCED	CA
AWS	ARCTIC WELDING SERVICE	FAIRBANKS	AK
AWT	ALLWEATHER BOATS INC	SEDRO WOOLLEY	WA
AWU	ALSTON FABRICATION & WELDING	FLIPPIN	AR
AWV	ALPHA WEST CORP	VALLEJO	CA
AWW	STAR-FAB	SAINT PAUL	MN
AWX	ALBION BOATWORKS	KITTANNITY	PA
AWY	A WAYNE HIGGINS BOATBUILDER	W CHATHAM	MA
AWZ	ALSTATE WELDING SERVICE	HALES CORNER	WI
AXA	ISLAND HOPPER INTERNATIONAL	DELEON	FL
AXB	SPYDER MFG INC	SAN ANTONIO	TX
AXC	AMERICAN COMPOSITES ENG INC	PALMETTO	FL
AXD	AQUADYNE BOAT CO	LARGO	FL
AXE	EAGLE LASER AIRBOATS INC	LAKE PLACID	FL
AXF	SEEKER YACHTS	WEST BRANCH	MI
AXG	AB&B FIBERGLASS	JACKSONVILLE	FL
AXH	AQUA AIR CO	VANCOUVER	WA
AXI	ALPHA BOAT INTL OF FL	MIAMI	FL
AXJ	CATKETCH CORP	MIAMI	FL
AXK	D & R BOATS	GEORGETOWN	IN
AXL	AXCELL YACHTS (DBA)	COOKEVILLE	TN
AXM	AQUACRAFT INC	MERRILL	WI
AXN	ACTIVE MARINE INC	ROSEVILLE	MI
AXO	AVANTE MARINE	DES MOINES	WA
AXP	ASP PRODUCTS	OKLAHOMA CITY	OK
AXQ	ALEXANDER’S YACHTS	WILLISTON	FL
AXR	ALLGLASS FIBERGLASS INC	PEARLAND	TX
AXS	ARES INC	PORT CLINTON	OH
AXT	AZTEC BOAT CORP	MIAMI	FL
AXU	AQUAVISIONS INC	AUSTIN	TX
AXV	AB FISKSATRA VARV	VASTERVIK	NU
AXW	ANNAPOLIS BOAT WORKS	ANNAPOLIS	MD
AXX	APPLEGATE BOATWORKS	VENETA	OR
AXY	ARMY SURPLUS OUTLET OF MEMPH	MEMPHIS	TN
AXZ	ANDREASSEN BOATWORKS	TACOMA	WA
AYA	AMERICAN YACHT	BOCA RATON	FL
AYB	ATLANTIC SEACOAST YACHT	BRIELLE	NJ
AYC	A YACHT COMPANY	HOBE SOUND	FL
AYD	ARROW YACHT AND BOATWORKS	WEST PALM BEACH	FL
AYE	AMERICAN INTER YACHTS COMPANY	DOWELL	MD
AYF	ANGLER FIBERGLASS PROD	JOELTON	TN
AYG	AIRBOAT HDQS INC	OPA LOCKA	FL
AYH	ARRO YACHTS INC	BIDDEFORD	ME
AYI	ADVENTURE YACHTS INC	SEATTLE	WA
AYJ	INTL CRUISING YACHT INC	CATSKILL	NY
AYK	QAYAK CORP	DANIA BEACH	FL
AYL	ALEUTIAN YACHTS LLC	TACOMA	WA
AYM	ZZYZXX BOATS	SIMI VALLEY	CA
AYN	AMERICAN FIBERGLASS	ALBANY	IN
AYO	ATLANTIC-PACIFIC YACHT	HYANNIS	MA
AYP	ADVANCED YACHTS INC	ANNAPOLIS	MD
AYQ	AMERICA YACHT CORP	CLEARWATER	FL
AYR	MASKEL MFG IND	FT WAYNE	IN
AYS	ADVANTAGE YACHT SALES	NEWBURYPORT	MA
AYT	AUSTRALIA YACHTS INC	PUNTA GORDA	FL
AYU	ATLANTIC YACHT CLUB	MARIETTA	GA
AYV	ADVANCED YACHTS INC	ANNAPOLIS	MD
AYW	AQUARIUS YACHTS INC	SARASOTA	FL
AYX	AZTEC MARINE MFG INC	MOUNTAIN HOME	AR
AYY	AMSTERDAM BOAT WORKS	SCOTIA	NY
AYZ	SCANSPORT INC	ENFIELD	NH
AZA	R K BENTLY & SONS	NEWPORT BEACH	CA
AZB	AMERICAN MARINE DESIGN INC	JACKSONVILLE	FL
AZC	ABBA FABRICATORS	REDDING	CA
AZD	TRITON TECHNOLOGIES	BUSHNELL	FL
AZE	ALTA BOATS	FAIRFIELD	CA
AZF	ABC FIBERGLASS	GULF BREEZE	FL
AZG	AGENTA DEVELOPMENT CORP	MARINA DEL REY	CA
AZH	ARIZONA INFLATABLES	PHOENIX	AZ
AZI	IMAGINE SURF	SAN CLEMENTE	CA
AZJ	ACE BOAT SALES	DALLAS	TX
AZK	APALATCA BOAT WORKS	THOMASVILLE	GA
AZL	ALLI-CAT SAILBOATS INC	NEW BALTIMORE	MI
AZM	AMERICAN EAGLE BOATS	AUBURN	CA
AZN	AMAZON BOAT WORKS	NORTH POLE	AK
AZO	ARIZONA FIBERGLASS	GLENDALE	AZ
AZP	CUST ALUMINUM BOAT SPECIALIST	VANCOUVER	WA
AZQ	A E C O A INC	LAKE WORTH	FL
AZR	AZURE SPORT BOATS	MONCKS CORNER	SC
AZS	ALLEN INDUSTRIES INC	SEATTLE	WA
AZT	ACOAXET BOAT CO INC	WESTPORT	MA
AZU	MARINA COSTA AZUL	LAJAS	PR
AZV	ATV OF AMARILLO	AMARILLO	TX
AZW	ARROW MFG INC	BROWNWOOD	TX
AZX	A D N DISTRIBUTION	FT LAUDERDALE	FL
AZY	DAVIS MECHANICAL CTRS	GREENVILLE	SC
AZZ	ARIZONA HOMEMADE BOATS	NULL	AZ
BAA	BAA ASSOCIATES	SEATTLE	WA
BAB	BARBARY COVE YACHTS (DBA)	SEDRO WOOLLEY	WA
BAC	CLINTON’S BASIC BOATS	SHASTA LAKE	CA
BAD	B.A.D.	FORT PIERCE	FL
BAE	BOAT AMERICA	ALEXANDRIA	VA
BAF	BAYFIELD BOAT YARD	BAYFIELD	ON
BAG	COBRA CRAFT	WESTMINISTER	CA
BAH	BAHNER BOATS	WINCHESTER	CA
BAI	BAY SHELLS INC	KIRKLAND	WA
BAJ	BONNER AERO MARINE	SAN DIEGO	CA
BAK	BAYOU AIRBOATS & REPAIR INC.	LAND O’ LAKES	FL
BAL	BYERSON AUTO & MARINE REFIN	SPARTA	WI
BAM	THUNDERBIRD PRODUCTS	DECATUR	IN
BAN	BASS BANDIT BOATS LLC	STACY	MN
BAO	BEST ANSWER MARINE CORP	HIALEAH	FL
BAP	OVERSEAS YACHTS IMPORTS	HESPERIA	CA
BAQ	BEAR AIRBOATS	COCOA	FL
BAR	HALLETT BOATS (DBA)	IRWINDALE	CA
BAS	ARKANSAS BOATS LLC	MOUNTAIN HOME	AR
BAT	BATTLE BOATS LLC	HOPEWELL	VA
BAU	BAURLEY MARINE WORKS	POMPANO BEACH	FL
BAV	BAVARIA YACHTS USA	ANNAPOLIS	MD
BAW	BAYWOLF BOATS	HARLINGEN	TX
BAX	NORTH AMERICAN SAILING INC	UPPER NYACK	NY
BAY	SWAIN BOAT BUILDERS	MILLINGTON	MD
BAZ	BAY CITY BOAT BUILDERS	BAY CITY	MI
BB2	BASS BARGE INC	BOSSIER CITY	LA
BB3	BRANSON BOAT CO	COLUMBIA	SC
BB7	BAYCRAFT BOAT SHOP	CROYDON	PA
BB9	BB 10 MANUFACTURING	ANNAPOLIS	MD
BBA	BACK BAY FIBERGLASS	PARKSLEY	VA
BBB	BAYLINER MARINE	EVERETT	WA
BBC	BAHAMA BOAT WORKS LLC	MANGONIA PARK	FL
BBD	BLEW BAYOU FABRICATION	LAKE WALES	FL
BBE	BESS BOAT	LEBANON	OR
BBF	BACKWOODS BOATS AND FABRICATION LLC	EAGLE POINT	OR
BBG	BAYLINER MARINE	ARLINGTON	WA
BBH	BRATTON BOAT COMPANY	THOROFARE	NJ
BBI	BANDIT BOATS LLC	BOSSIER CITY	LA
BBJ	BLUSTER BAY WOODWORKS	SANDPOINT	ID
BBK	BROOKS BOATS	BROOKLIN	ME
BBL	BARNWELL BOATWORKS LLC	MACKINAC ISLAND	MI
BBM	BROTHERS MARINE	PUNTA GORDA	FL
BBN	BILLET BOATS	PALO VERDE	CA
BBO	BOBCAT BOATS OUTDOORS AND MORE LLC	WINNFIELD	LA
BBP	BEISIEGEL BOAT SALES INC	TRUMBULL	CT
BBQ	BULLET BOATS INC	KNOXVILLE	TN
BBR	BARKER BOATWORKS	SARASOTA	FL
BBS	BILLFISH BOATWORKS LLC	FORT PIERCE	FL
BBT	BILL’S BOATS	SULPHUR	LA
BBU	BOICE BUILT BOATS INC	MERLIN	OR
BBV	BENNETT BROTHERS YACHTS INC	WLMINGTON	NC
BBW	BROWNELL BOAT WORKS	MATTAPOISETT	MA
BBX	BROWN’S BOATS	GALIVANT FERRY	SC
BBY	BACLE BOAT COMPANY	KEY WEST	FL
BBZ	BRADLEY BOAT REPAIR INC	OPA-LOCKA	FL
BC1	BACK COUNTRY BY CHAMPION	MOUNTAIN HOME	AR
BCA	BRYCRAFT BOATS AND CUSTOM FABRICATION	LEWISTON	ID
BCB	BANJO CREEK BOATWORKS LLC	BELHAVEN	NC
BCC	BOAT CAR CO INC	NAPLES	FL
BCD	BAYCRAFT	DAPHNEY	AL
BCE	BONES BOAT COMPANY LLC	GLASTONBURY	CT
BCF	BCB OF LAFAYETTE COUNTY INC	MAYO	FL
BCG	B-LYNN ENTERPRISES	HARRIMAN	TN
BCH	BIRCH BAY BOAT CO (DBA)	PORT CHARLOTTE	FL
BCI	BACK COUNTRY SKIFF	MIAMI	FL
BCJ	BACON BOAT WORKS	WINDSOR	CA
BCK	BUFFALO CANOES INC	JASPER	AR
BCL	B.B. BOAT	MANTEO	NC
BCM	BEST CHOICE MARINE	BLAINE	WA
BCN	BRANDYCRAFT	NORTH PORT	FL
BCO	BENTZ-CRAFT BOATS INC	NORTH CHARLESTON	SC
BCP	INTERNATIONAL INBOARD MARINE	MERCED	CA
BCQ	BEAVER CREEK BOAT WORK	BEAVER CREEK	OR
BCR	BOURLETS ALUMINUM BOATS	RESERVE	LA
BCS	B & C PERFORMANCE BOATWORKS	HALLANDALE BEACH	FL
BCT	THE BARK CANOE STORE	SPOKANE	WA
BCU	BARRACUDA BOATS LLC	MURPHY	TX
BCV	BANANA BOAT CO LTD	CRANSTON	RI
BCW	BANKS COVE WOODWORKING	NORTH HAVEN	ME
BCX	BART CUSTOM BOATS & WELDING INC	CHILLICOTHE	IL
BCY	BRICKYARD COVE YACHTS	EMERYVILLE	CA
BCZ	BUSTER MINI-BOAT CO oob 5/93	WEATHERFORD	TX
BDA	BARRACUDA BOATS INC	PALM CITY	FL
BDB	BLACKMAN BOATS	SAN DIEGO	CA
BDC	BAD CATS	PORT ST LUCIE	FL
BDD	BILDWEL CORP	SPANGLE	WA
BDE	BLACK DUCK BOAT SHOP	DANBURY	CT
BDF	B & D FIBERGLASS INC	ACTION	MA
BDG	BULLDOG BOATWERKS INC	FT MYERS	FL
BDH	BLACKWATER BOATS INC	LAKE PARK	FL
BDI	BREAKER DORY INC	PORTLAND	OR
BDJ	BIG D’S BOATS	MOUNDS	OK
BDK	BAY DORY	MATTAPOISETT	MA
BDL	BRENTWOOD BOATWORKS	TWIN LAKE	MI
BDM	BANDIT BOAT COMPANY	LAKE PANASOFFKE	FL
BDN	BD ENTERPRISES LLC	TAUNTON	MA
BDO	BIG DOG BOATS LLC	CHARLESTON	SC
BDP	ALLISON BROTHERS RACE CARS	SALISBURY	NC
BDQ	BARANOF BOATWORKS	DILLINGHAM	AK
BDR	BARRACUDA MANUFACTURING INC	WESTWEGO	LA
BDS	BROWN DOG BOATS	ERWIN	TN
BDT	BAY AREA FIBERGLASS	PASADENA	TX
BDU	BRAD BOATS	STOCKTON	CA
BDV	SANTA BARBARA MARINE	SANTA BARBARA	CA
BDW	CLARK ISLAND BOAT WORKS	SOUTH THOMASTON	ME
BDX	BRESSLER CO	INDIANOLA	WA
BDY	BROOKS DEES YACHT DESIGN LLC	CROCKETT	CA
BDZ	BO-DAN CUSTOMS	VILONIA	AR
BEA	BEAVERTAIL LLC (DBA)	MAPLE LAKE	MN
BEB	BEACON BOATS	BRISTOL	RI
BEC	FBGLS PROD CO INC	GOOSE CREEK	SC
BED	SUNRAY BOAT CO.	PAYSON	UT
BEE	BEERS BOATWORKS LLC	POMPANO BEACH	FL
BEF	BEAVER CRAFT BOATS INC	ORLANDO	FL
BEG	BETA COMPOSITES	BEAUMONT	TX
BEH	BRANNON ENTERPRISES INC	STEPTOE	WA
BEI	CAPPS BOATWORKS	VIRGINIA BEACH	VA
BEJ	BOB E AYOU JR CO	COSTA MESA	CA
BEK	BECK MARINER	BEAUFORT	NC
BEL	BIEL ENTERPRISES LLC	TEMECULA	CA
BEM	CORE CRAFT INC	BEMIDJI	MN
BEN	BENNETT YACHTING TECHNOLOGIES.	SAVANNAH	GA
BEO	BEACH BOAT BUILDERS	PORT BOLIVAR	TX
BEP	BENNER BOAT COMPANY	LUMMI ISLAND	WA
BEQ	BRUMMETT BOAT CO	EDGEWATER	FL
BER	BERTRAM YACHT	MERRIT ISLAND	FL
BES	BESOTES BROTHERS	STOCKTON	CA
BET	BETTA BOATS LLC	BAY ST LOUIS	MS
BEU	BRIGHTSIDE MARINE (DBA)	TAMPA	FL
BEV	WELDBUILT BOATS	CARRABELLE	FL
BEW	BELL AND WHISTLE MARINE LLC	ASTORIA	OR
BEX	BIEL PERFORMANCE BOATS LLC	Deland	FL
BEY	BGM AMERICA INC	MARION	SC
BEZ	BEZER BOATS	LK HAVASU CITY	AZ
BFA	B&B BOATS	ORLANDO	FL
BFB	BAMF BOATS	SITKA	AK
BFC	BOATWORKS OF FT COLLINS	FORT COLLINS	CO
BFD	BONE FISH BOATS INC	NEW PORT RICHEY	FL
BFE	BOFORE INTL INC	KISSIMMEE	FL
BFF	SPECTRUM	TOPEKA	IN
BFG	BROWNING BOAT COMPANY	POWELL	TN
BFH	BEYOND FIBERGLASS	FT. LAUDERDALE	FL
BFI	BURCHFIEL MFG	MARYVILLE	TN
BFJ	BEAUFORT AIR-SEA EQUIP	SEATTLE	WA
BFK	BOUNTY ENTERPRISES INC	HUNTINGTON BCH	CA
BFL	BULLFROG MARINE LLC	FORT MEADE	FL
BFM	BLUEFIN MARINE INC	HIALEAH	FL
BFN	BLACKFIN	PEMBROKE PARK	FL
BFO	B F GOODRICH CO	AKRON	OH
BFP	BIFFY FIBERGLAS PRODS	ENCINTAS	CA
BFQ	BATES FIBERGLASS RPR	WAREN ROBINS	GA
BFR	BIG HORN FIBERGLASS	SHERIDAN	WY
BFS	BANDIT BOAT COMPANY	OAK HARBOR	WA
BFT	BOATFITTERS	NEW BRAUNFELS	TX
BFU	DIVERSITY FIBERGLASS	BONITA SPRINGS	FL
BFV	BOSCO ENTERPRISES	ORANGE	TX
BFW	BLUE FIN YACHTS INC	EAST FALMOUTH	MA
BFX	BONEFISH BOATWORKS LLC	HUDSON	FL
BFY	BAYOU FIBERGLASS	RACELAND	LA
BFZ	THE BOAT BARN	NORTH KINGSTON	RI
BGA	BEGLEY BOATS & DESIGN	VONOR	TN
BGB	BI-YAK GUIDEBOATS	CARBONDALE	CO
BGC	PACIFIC WAVE YACHTS INC	ROSEVILLE	CA
BGD	BILL MOODY SAILBOATS	MANFIELD	MO
BGE	BEEGEE BOAT & SUPPLY	FT MEYERS	FL
BGF	BAYOU FIBERGLASS INC	RACELAND	LA
BGG	BLAGG MARINE	RIDGEWOOD	NJ
BGH	BEVER GLASS HULLS LTD	RICMOND	BC
BGI	BILL GASTON INC	AUSTIN	TX
BGJ	PARADISE BOATS INC	MIAMI	FL
BGK	BGL	FERNANDINA BCH	FL
BGL	CLASSIC MARINE	NATIONAL CITY	CA
BGM	BURTON R GUMESON	MISSION HILLS	CA
BGN	BERGANS USA LLC	LONGMONT	CO
BGO	CROSSOVER MARINE	MIAMI	FL
BGP	B & B CERTIFIED WELDING INC	ANCHORAGE	AK
BGQ	BLAKE BOAT WORKS	GLOUCESTER	NC
BGR	BEAR CREEK BOAT WORKS	BELFAIR	WA
BGS	BILLINGS DIESEL & MARINE	STONINGTON	ME
BGT	BORGETTI SALES&SERVICE	FENTON	MO
BGU	BRIGGS BOAT WORKS INC	WANCHESE	NC
BGV	LAKE RUNNER BOATS	DONALSVILLE	GA
BGW	BAYOU BOAT WORKS	NAVARRE	FL
BGX	BBM BOAT MFG	SEABROOK	TX
BGY	BIG CREEK BOAT MFG	WESTFIELD	NC
BGZ	BRYDGES BOAT WORKS	MARYSVILLE	WA
BHA	BAHA CRUISER LLC	CROSS CITY	FL
BHB	BASS HARBOR BOAT	BERNARD	ME
BHC	B & H SERVICE	MAGNOLIA	AR
BHD	PLASTICS DIV OF INDUS	ATLANTA	GA
BHE	BLUE HERON WOODEN BOATS	SEATTLE	WA
BHF	BASS HAWK BOAT MFG	OLIVE HILL	KY
BHG	B & H BOAT BUILDERS	SAN RAFAEL	CA
BHH	FLYE POINT MARINE INC	BROOKLIN	ME
BHI	BRAN-HEN ENTERPRISES	MOSES LAKE	WA
BHJ	BEACHCOMBER HOUSEBOATS INC	GAINESVILLE	GA
BHK	BURNT HILLS CANOE	BURNT HILLS	NY
BHL	BAHR CUSTOM BOATS	WHITEHALL	MT
BHM	BOHEMIAN BOATWORKS LLC	PALMETTO	FL
BHN	FARGOWARE	DETROIT	MI
BHO	BALI HAI MARINE	MIAMI	FL
BHP	BULLHOUSE BOATWORKS	KENNEBUNKPORT	ME
BHQ	BLUE HOLE CANOE COMPANY	GORDONSVILLE	VA
BHR	BIG HORN BOAT MANUFACTURING	ST XAVIER	MT
BHS	BOOTHBAY HARBOR SHIPYARD LLC	BOOTHBAY HARBOR	ME
BHT	BEACHCAT BOAT LLC	OLDSMAR	FL
BHU	BOUNTY HUNTER BOATS	BELLEVUE	IA
BHV	BAY HAWK INDUSTRIES INC	MORRILTON	AR
BHW	BLACK HORSE YACHTS LLC	HARPSWELL	ME
BHX	BRISTOL HARBOR BOATS	BRISTOL	RI
BHY	KENNEDY BOATS	LOS ANGELES	CA
BHZ	BOBCAT RACING INC	HUNTINGTON BCH	CA
BIA	BIANCANI BOATWORKS	WARWICK	RI
BIB	BRUNSON MARINE	DESTIN	FL
BIC	BIC SPORT NORTH AMERICA INC	WEST WAREHAM	MA
BID	BUILT IN THE DARK BOATWORKS LLC	HARPSWELL	ME
BIE	BISTINEAU FIBERGLAS CO	POTEAU CITY	OK
BIF	BITTER END BOATWORKS	COLFAX	CA
BIG	BADSEY INDUSTRIAL GROUP INC	SANTA ANA	CA
BIH	BRITANNIA BOATS	ANNAPOLIS	MD
BII	BARSTRO INDUSTRY	ROMEO	MI
BIJ	BAYLINER MARINE CORP	SHELBY	NC
BIK	PATRIOT FIBERGLASS WKS	ANDREWSOWN	SC
BIL	ANDERSON CUSTOM BOATS	GOLETA	CA
BIM	BIMARE USA	OAK HILL	VA
BIN	NORTH AMERICAN INFLAT	BELLOWS FALLS	VT
BIO	MARTIN BIRD AND ASSOC	ANNAPOLIS	MD
BIP	BIDCO PRODUCTS INC	MANSFIELD	TX
BIQ	BEATTY INDUSTRIES INC	COLDWATER	MI
BIR	YELLOW BIRD BOATS	ORANGE PARK	FL
BIS	BISCONTINI BOATWORKS INC	Wapwallopen	PA
BIT	BRADFORD INTERNATIONAL	FT LAUDERDALE	FL
BIU	B & B YACHT DESIGNS	VANDEMERE	NC
BIV	BOMB ISLAND BOATWORKS	CHAPIN	SC
BIW	BEAR ISLAND BOATWORKS	NISSWA	MN
BIX	BEACH ISLAND BOATWORKS LLC	COHASSET	MA
BIY	BAYLINER MARINE	ARLINGTON	WA
BIZ	BLADE ADVANCED WATERCRAFT	GROTON	CT
BJA	BAJA MARINE	WASHINGTON	NC
BJB	BLACK JACK BOAT WORKS	HOMESTEAD	FL
BJC	DURKEE ENTERPRISES INC	HOUSTON	TX
BJD	BILL JAMES BOAT CO	MORRO BAY	CA
BJE	LAHONTAN VALLEY PRODS	SILVER SPRING	NV
BJF	B & J FIBERGLASS	BELLINGHAM	WA
BJG	BAYLINER MARINE CORP	EDENTON	NC
BJH	DE-MAR CRAFT	ST MARYS	GA
BJI	BALDWIN MARINE	FT PIERCE	FL
BJJ	BAY YACHTS INC	ANNAPOLIS	MD
BJK	BERNARD J KORITES	LITTLETON	MA
BJL	BELL MARINE COMPANY	ALAMEDA	CA
BJM	B J MARINE SYSTEMS	WALPOLE	MA
BJN	BAR-JON BOAT MFG	GALLIPOLIS	OH
BJO	BRAGINTON BOAT CO INC	FRIDAY HARBOR	WA
BJP	B J INDUSTRIES	RENO	NV
BJQ	TEAM BAJA BOATS	CAPE CORAL	FL
BJR	BEAR BOATS	TALLAHASSEE	FL
BJS	WELSH FBGLS & MARINE	WELSH	LA
BJT	FABRICATORS OF EUFAULA	CHECOTAH	OK
BJU	PACER BOATS INC	GREEN COVE SP	FL
BJV	BROWNS BOAT WORKS INC	RAVENNA	OH
BJW	BENJAMIN WEISS	ANN ARBOR	MI
BJX	BAY BOAT CO	E. PALO ALTO	CA
BJY	BAYLINER MARINE CORP	MIAMI	OK
BJZ	B C S MOSA INC	MATTHEWS	NC
BKA	KOFFLER BOATS INC	EUGENE	OR
BKB	BACKWATER BOATWORKS LLC	MACON	GA
BKC	BLACK WATER BOAT COMPANY	HARRELLS	NC
BKD	BECKER DAVISON CORP	SEATTLE	WA
BKE	BACKWATER BOATS	BATON ROUGE	LA
BKF	BLACKFIN	WILLISTON	FL
BKG	B & K ENTERPRISES	SARASOTA	FL
BKH	BASS HUNTER	WEST POINT	MS
BKI	BREAKWATER INDUSTRIES LLC	SAN JUAN	PR
BKJ	BASS MASTER MARINE	ORLANDO	FL
BKK	BOB’S BOAT WORKS	MOBILE	AL
BKL	BOEKEL BOAT CO	DEARFIELD BCH	FL
BKM	BLACKMORE BOAT CO	ST PAUL	MN
BKN	BROOKLIN BOAT YARD	BROOKLIN	ME
BKO	BLUEWATER KAYAKS	LOPEZ ISLAND	WA
BKP	BAIT BUCKET	CORBIN	KY
BKQ	BELL MARINE & MFG	KERRVILLE	TX
BKR	BAKER & SONS INC	NEWCASTLE	WA
BKS	BLACKFISH BOATS	GRANITE FALLS	WA
BKT	BACKWATER INC	FREEPORT	MN
BKU	BACK COUNTRY UNLIMITED	ARLINGTON	WA
BKV	DARGEL BOATS	DONNA	TX
BKW	BAKER WOOD DRIFT BOATS	BEND	OR
BKX	BLAKE’S CUSTOM BOATS	MT VERNON	WA
BKY	HIDROMEGA LLC	DORAL	FL
BKZ	BLAKE TRAILERS	STAR	ID
BL1	BAYLINER MARINE CORP	PIPESTONE	MN
BL2	BAYLINER MARINE CORP	VALDOSTA	GA
BL3	BAYLINER MARINE CORP	SPOKANE	WA
BL4	BAYLINER MARINE CORP	NEW BERN	NC
BL5	BAYLINER MARINE CORP	SPOKANE	WA
BLA	BLACK SPOT BOATS LLC	WEST BOROUGH	MA
BLB	BRUNSWICK FAMILY BOAT CO INC	LAKE FOREST	IL
BLC	BLACK BASS MARINE (DBA)	SALISBURY	NC
BLD	BLADE RUNNER AIRBOATS INC	HERNANDO	FL
BLE	BLACK EAGLE MARINE	VALDOSTA	GA
BLF	BOB LICKERTS CUSTOM YACHTS	OZONA	FL
BLG	BRUNSWICK FAMILY BOAT CO INC	ARLINGTON	WA
BLH	BLANCHARD BOAT CO	SEATTLE	WA
BLI	BAILEY MARINE	KITTERY PT	ME
BLJ	BLANCO CRAFT	ROBSTOWN	TX
BLK	BLACKWATER SPORTFISHING BOATS	MIAMI	FL
BLL	R J BILLS ENTERPRISES INC	WATSEKA	IL
BLM	BELMONT MARINE	FRESNO	CA
BLN	BAYLINER MARINE	ARLINGTON	WA
BLO	BLUE LINE BOATS (DBA)	SAN PEDRO	CA
BLP	BAYOU BOATS	LOCKESBURG	AR
BLQ	BLACKHAWK CANOE CO	JANESVILLE	WI
BLR	BLUERIDGE METAL WORKS INC	HARDIN	IL
BLS	BLACK SWAMP CANOES	ANCHORAGE	AK
BLT	BLOUNT BOATS	WARREN	RI
BLU	BLUE SEA BOATS INC	MIAMI	FL
BLV	BELMONT BOATS OF WISCONSIN	OSHKOSH	WI
BLW	BAYLINER MARINE	ARLINGTON	WA
BLX	BLITZCRAFT	MURRAY	UT
BLY	BELLYAK INC	ASHEVILLE	NC
BLZ	BILL LEE OF SAUSALITO	SANTA CRUZ	CA
BMA	BERKELY MARINE CENTER	BERKELY	CA
BMB	BROCKMAN BOAT WORKS LLC	TAMPA	FL
BMC	BRAVADO INDUSTRIES INC	CLEARWATER	FL
BMD	NORTHWOOD	TOPEKA	IN
BME	BENJAMIN RIVER MARINE	BROOKLIN	ME
BMF	CREATIVE DYNAMICS LLC	NOANK	CT
BMG	BRUNSON MARINE GROUP LLC	RALEIGH	NC
BMH	BAY MARINE LTD	DELTAVILLE	VA
BMI	BROWN’S MARINE FAB INC	SEATTLE	WA
BMJ	BOULDER MARINE INC	LAFAYETTE	CO
BMK	BLOUNTSTOWN MARINE	BLOUNTSTOWN	FL
BML	BARETTA MANUFACTURING LTD	CONWAY	AR
BMM	BATES MARINE CUSTOM BUILT BOATS LLC	NORTH PORT	FL
BMN	PINEY RIDGE BOATWORKS	FRISCO	NC
BMO	BAY MACHINE SHOP	ST PETERSBURG	FL
BMP	BEMM BOATWORKS LLC	GREGORY	TX
BMQ	BOATSHOP	BOSTON	MA
BMR	BILL’S MARINE SERVICE	LAKELAND	FL
BMS	BURDOCH MARINE SYSTEMS	SAN MARCOS	CA
BMT	BLUE MOUNTAIN CANOE	ANDREAS	PA
BMU	BRITISH MARINE INDUSTRY	MONTEBELLO	CA
BMV	BAYLINE MARINE INC	FAIRHAVEN	MA
BMW	BACKWATER INC	FREEPORT	MN
BMX	BMC	HOUSTON	TX
BMY	BMD ENTERPRISES INC	FRESNO	CA
BMZ	BAYMASTER BOATS	GANADO	TX
BNA	BONITO BOAT CORP	NARRAGANSETT	RI
BNB	BARR/NUN BOATS	WEST MONROE	LA
BNC	BAYLINER MARINE	ARLINGTON	WA
BND	BANDIT MARINE	CLEARWATER	FL
BNE	BINDER & ASSOCIATES INC	OSPREY	FL
BNF	BONEFISH BOATWORKS LLC	ODESSA	FL
BNG	BELKO NAUTICAL GROUP LLC	MIAMI	FL
BNH	B & H ENTERPRISES	ALAPAHA	GA
BNI	BROWN COMPANY	FLORENCE	SC
BNJ	BOATMEN’S INDUS INC	MIAMI	FL
BNK	BNI INC	FT WORTH	TX
BNL	BMC BOATS INC	MURFREESBORO	TN
BNM	BONANZA MOLDING CORP	RICHLAND	MO
BNN	BENN	NORTH KINGSTON	RI
BNO	BANDIT MARINE	LARGO	FL
BNP	O & R BOATS	PERRY	FL
BNQ	BANDIT BOATS	LINDENHURST	NY
BNR	SKI WEST BOATS INC	MERCED	CA
BNS	ANACONDA BOATS (DBA)	LUXEMBURG	WI
BNT	BENTLEY INDUSTRIES LLC	LEXINGTON	SC
BNU	COMPODYNE CORPORATION	SARASOTA	FL
BNV	BYI LTD N V	CURACAO NETH	NU
BNW	BLUEFIN MARINE	BANDON	OR
BNX	BOATS -N- STUFF	MARYSVILLE	WA
BNY	BENNY’S CUST FBRGLS IN	HONOLULU	HI
BNZ	STRATOS BOATS INC	MURFREESBORO	TN
BOA	BOAT BROKERS INC	DESTIN	FL
BOB	BONES BOAT COMPANY LLC	SOUTH GLASTONBURY	CT
BOC	BOB’S BOATS	BROOKSVILLE	FL
BOD	BODY BARGE	NORCO	CA
BOE	BAIA OF AMERICA INC	FT LAUDERDALE	FL
BOF	BOCH FIBERGLASSING	PRESTON	MD
BOG	CABO MARINE INC	CORONA	CA
BOH	MICRONESIAN MARINE	SAIPAN	MP
BOI	BONITO INTERNATIONAL	ST PETERSBURG	FL
BOJ	BOLDT SHIPBUILDING LTD	BRONX	NY
BOK	BOAT CENTER 170	WETUMPKA	AL
BOL	BULGER BOAT WORKS INC	LAKELAND	FL
BOM	BOSSMAN BOATS LLC	NEW SMYRNA BEACH	FL
BON	LAKE BONNEVILLE LAYOUT BOATS LLC	MAGNA	UT
BOO	BOATS UNLIMITED	GEORGETOWN	SC
BOP	BANDIT OUTDOOR PRODUCTS LLC	STONEWALL	LA
BOQ	BRT BOAT CO	NEW BEDFORD	MA
BOR	BOMBOARD LLC	WHITEWATER	WI
BOS	THE BOAT SHOP	TAMUNING	GU
BOT	BRADFORD BOATWORKS INC	STARKE	FL
BOU	BEAUX MARINE CORP	WENATCHEE	WA
BOV	BRUNSWICK BOATWORKS	SOUTHPORT	NC
BOW	BOAT OWNERS WORLD INC	BOYNTON BEACH	FL
BOX	BOESCH-USA INC	LA CROSSE	WI
BOY	BONADEO BOATWORKS LLC	STUART	FL
BOZ	BOWDEN MARINE SERVICE	BAR HARBOR	ME
BP1	BACK COUNTRY POWERBOATS INC	SARASOTA	FL
BP2	BLUE POINT DORY	BLUE POINT	NY
BPA	BIO-PURE INC	TWALITIN	OR
BPB	BAMCO PERFORMANCE BOATS	WHITMORE LAKE	MI
BPC	BUCCANEER POWER BOATS	CORD	AR
BPD	BIG POND BOATWORKS LLC	MANAHAWKIN	NJ
BPE	BOWSER PITTS & CO	ST PETERSBURG	FL
BPF	BLACKWATER PERFORMANCE LLC	WEST JORDAN	UT
BPG	BARGE & DOCK SERVICE	OSAGE BEACH	MO
BPH	PALADIN VENTURES	AUSTIN	TX
BPI	BAYLINER MARINE CORP	PIPESTONE	MN
BPJ	B&B ENTERPRISES	VACAVILLE	CA
BPK	INTERCEPTOR MRN PROD	TULSA	OK
BPL	THE BOAT PLACE	LANSING	MI
BPM	KENZIE-KRAFT INC	BROKEN ARROW	OK
BPN	BIMINI RUNNER	CLEARWATER	FL
BPO	BEE’S PONTOON & BOAT WORKS	MANSFIELD	OH
BPP	BALTIC PLASTICS	MILLERSBURG	IN
BPQ	FREMONT BOAT CO	WINTHROP	MA
BPR	B&R MARINE	HIALEAH	FL
BPS	CUSTOM BOAT BUILDING	PORT LUDLOW	WA
BPT	BAYOU MARINE	WESTWEGO	LA
BPU	COMM BLDRS POUCHER ABT	AUBURNDALE	FL
BPV	BROTHERS II LAM PLASTS	CORAM	NY
BPW	BASS CRAFTERS BOATS	NORMAN	OK
BPX	BRADFORD’S MFG CO	LAKELAND	GA
BPY	BOLERO PROFESSIONAL INFLAT	MALIBU	CA
BPZ	BEE BOAT CO	PAXTON	IL
BQA	BOCA GRANDE BOATS INC	SARASOTA	FL
BQB	BRITTS BOATS BAIT & WOOD	MULLINS	SC
BQC	BERNARD AHOLA	FITCHBURG	MA
BQD	BEACHMASTER INC	ANACORTES	WA
BQE	BOSQUE BOATS	WACO	TX
BQF	B & F FIBERGLASS INC	JACKSONVILLE	FL
BQG	BORRA BOAT WORKS	BAY SHORE	NY
BQH	BW MOTOR COMPANY INC	TOWANDA	KS
BQI	BEACON YACHT SALES INC	ALAMEDA	CA
BQJ	BRAT BOATS	CHANDLER	AZ
BQK	GULF BREEZE BOATS INC	NICEVILLE	FL
BQL	BROOKEHAVEN YACHT SALES	OLYMPIA	WA
BQM	B & M MANUFACTURING CO	SHERMAN	TX
BQN	OSPREY BOATS	GOLD HILL	OR
BQO	BAYKAT MFG CO INC	KING CITY	MO
BQP	BRIDGES POINT BOAT YARD INC	BROOKLIN	ME
BQQ	ROVER BOATS	JOPLIN	MO
BQR	BLACK CREEK BOAT CO	FREEPORT	FL
BQS	B S ENTERPRISES	WASHINGTON	NC
BQT	BOATCO	JACKSONVILLE	FL
BQU	BOOTH’S BOATS INC	KENNEBUNKPORT	ME
BQV	BARHOPPER MANUFACTURING	YAKIMA	WA
BQW	SOUTH BAY BOAT WORKS	PATCHOGUE	NY
BQX	BREAUX BROTHERS ENTERPRISES INC	LOREAUVILLE	LA
BQY	BASS SCOUT CO	BATON ROUGE	LA
BQZ	COBRA MARINE SYSTEMS	REDLANDS	CA
BRA	BRYANT BOATS INC	SWEETWATER	TN
BRB	WINDWARD BOATWORKS INC	PRINCETON	WI
BRC	SEASWIRL BOATS	CULVER	OR
BRD	BROAD CREEK MARINE	BOZMAN	MD
BRE	BRENTON REEF YACHTS	NEWPORT	RI
BRF	BAYOU RAPIDES FIBERGLASS	ALEXANDRIA	LA
BRG	BURGER BOAT CO INC	MANITOWAC	WI
BRH	BURCH FIBERGLASS & MARINE WKS	APALACHICOLA	FL
BRI	BRION RIEFF BOAT BUILDER	BROOKLIN	ME
BRJ	BRISTOL BOATS AND FAB INC	WARRENTON	OR
BRK	BROKEN RUDDER INC	JUNEAU	AK
BRL	BRISTOL BOATS	FRENCH SETTLEMT	LA
BRM	BROOKMEDE INTERNATIONAL INC	ELLICOTT CITY	MD
BRN	BRAZOS CANOE WORKS	MINERAL WELLS	TX
BRO	BROADBLUE CATAMARANS USA	ORIENTAL	NC
BRP	BLACK RIVER CANOES	LAGRANGE	OH
BRQ	BRUCE MALONE BOATBUILDER	ROCKPORT	ME
BRR	BRADEN RIVER BOAT WORKS	BRADENTON	FL
BRS	BIRGER NTERNATIONAL	FT LAUDERDALE	FL
BRT	BRYANTS MARINE SERVICE INC	CADDO MILLS	TX
BRU	BERTHON USA INC	NEWPORT	RI
BRV	VINTAGE BOAT CO	SAYVILLE	NY
BRW	BRACEWELL BOATS	BLOUNTSTOWN	FL
BRX	BREAUX INDUSTRIES INC	SLIDELL	LA
BRY	BASS NATCHER	RICHMOND	KY
BRZ	BAYLINER MARINE	EVERETT	WA
BS2	BSI MARINE CORP	MINERAL WELLS	TX
BSA	BSA FIBERGLASS	CORRYTON	TN
BSB	BARRETT SNOW CUSTOM BOATS INC	SEEKONK	MA
BSC	BOATSMITH INC	JUPITER	FL
BSD	BAYSIDE MARINE INC	PORT ISABEL	TX
BSE	BOBS BOAT SALES	DAWSON	TX
BSF	BOISE INDEPENDENT SCHOOL DIST	BOISE	ID
BSG	BELAU SALVAGE & MFG	IMPERIAL	NE
BSH	BLUE STAR BOAT CO	SAUGATUCK	MI
BSI	BIG SKY INFLATABLES	STEVENSVILLE	MT
BSJ	BEST MARINE SERVICES	TAMPA	FL
BSK	BOREAL SHORES KAYAKING LLC	BAYFIELD	WI
BSL	BISHOP BOAT WORKS	SARASOTA	FL
BSM	SEA STAR MARKETING LLC	LANCASTER	KY
BSN	BAY SPORT MARINE INC	VICTORIA	TX
BSO	BLACK SPOT BOATS LLC	WESTBOROUGH	MA
BSP	MALSTROM MARINE	VICTORIA	TX
BSQ	B&B MARINE	PEARLINGTON	MS
BSR	BAY SHELLS ROWING LLC	SEAHURST	WA
BSS	BOSS BOATS MANUFACTURERS	LEXINGTON	SC
BST	BLUESTREAK BOATWERKS LLC	ST. CHARLES	MO
BSU	B&R REEL SERVICE	SPRING VALLEY	CA
BSV	J C MFG INC	NORTH WEBSTER	IN
BSW	B & S CORPS	ALBION	ME
BSX	BS CUSTOM FABRICATION	WEST PARK	FL
BSY	STILLMAN & BRUNO YACHT	PORTSMOUTH	NH
BSZ	INNOVATIVE INDUSTRIES	LYNNWOOD	WA
BTA	BETA TWO OF ALACHUA LLC	ST. AUGUSTINE	FL
BTB	BARTENDER BOATS	BELLINGHAM	WA
BTC	BALLISTIC BOATS	FRUITLAND	ID
BTD	DUCOTE’S ALUMINUM & FBRGLS	SLIDELL	LA
BTE	BONEFISH TARPON SKIFF RENTAL	PLANTATION KEY	FL
BTF	BASSIN-SNEEK	CARNESVILLE	GA
BTG	BIRCHMINSTER MARINE	SANTA ANA	CA
BTH	BEETLE INC	WAREHAM	MA
BTI	BLACK TIP INC	DOUGLAS	GA
BTJ	BOUNTY HUNTER YACHTS	CENTRAL POINT	OR
BTK	BOAT COMPANY OF MYSTIC	MYSTIC	CT
BTL	BLUEWATER MARINE	MORA	MN
BTM	BRITISH MOTOR CAR DIST	COMPTON	CA
BTN	BEACHEM SALES COMPANY INC.	BUFORD	GA
BTO	BART INDUSTRIES	BALDWIN PARK	CA
BTP	BOATPLEX INC	HENDERSONVILLE	TN
BTQ	BIG T FIBERGLAS INC	CUSHING	OK
BTR	COTTON MOUTH IND INC	FRENCH SETTLEMENT	LA
BTS	BAFFIN BAY BOATWORKS	KINGSVILLE	TX
BTT	FRENCHTOWN FIBERGLS & MARINE	FRENCHTOWN	MT
BTU	BOATS BEAUCOUP	COVINGTON	LA
BTV	BACKTROLLER BOATS LLC	MELROSE	MN
BTW	BEAUFORT BOATWORKS	RALEIGH	NC
BTX	BONEFISH SKIFF RENTAL INC	ISLAMORADA	FL
BTY	CJ PEARSON CO C/O BRISTOL	BRISTOL	RI
BTZ	BEARSKIN BOAT SALES	FLIPPIN	AR
BUA	B&B CUSTOM AUTO	MEMPHIS	TN
BUB	BUZZARD BAY BOAT SHOP LLC	NORTH FALMOUTH	MA
BUC	BURLWOOD CONSTRUCTION INC	BELLINGHAM	MA
BUD	BUDSIN WOOD CRAFT	MARSHALLBERG	NC
BUE	BOATS BY BOSSERT INC	CANOGA PARK	CA
BUF	SEA BREEZE MARINE FABRICATION	CHALMETTE	LA
BUG	PRECISION(BURGESS ENT)	FAIRBANKS	AK
BUH	BASS STAR BASS BOATS	CRYSTAL LAKE	IL
BUI	BOATWORKS UNLIMITED INC.	CLINTON	CT
BUJ	TRACKER MARINE GROUP L.P.	SPRINGFIELD	MO
BUK	BUCK’S FAB & MACHINE	ALBANY	OR
BUL	BONE MASTER	MIAMI	FL
BUM	BULLINGER MARINE LLC	LACOMBE	LA
BUN	BURT MARINE INC	VINEYARD HAVEN	MA
BUO	BULLET BOATS	SEASIDE PARK	NJ
BUP	BURTON BOAT CO	CROSS CITY	FL
BUQ	BANNO USA INC	PIGEON	MI
BUR	BURROWS PIROGUES	KEITHVILLE	LA
BUS	ANTHONY MARZILLI	MIAMI BEACH	FL
BUT	E R BUTLER & SONS	MARBLEHEAD	MA
BUU	BURDGE BOATWORKS INC	STUART	FL
BUV	BUSKENS BOATS	FOLEY	AL
BUW	BROWN’S BOATWORKS	NAPLES	FL
BUX	BUZZ BOATS INC	CHARLESTON	SC
BUY	BRUCACO YACHTS	LAKE WORTH	FL
BUZ	BALLENGER BOAT BUILDER	SANTA CRUZ	CA
BVA	BARRE BOAT	BARRE	MA
BVB	BAY WELDING AND FABRICATION	NEHALEM	OR
BVC	BEAVER CREEK RECRE CO	E LIVERPOOL	OH
BVD	BREVARD BOAT WORKS	COCOA	FL
BVE	BELLIURE AMERICA INC	WEST PALM BEACH	FL
BVF	US INFLATABLES	ANNAPOLIS	MD
BVG	BLUE FIN MFG INC	MIAMI	FL
BVH	BRADBURY; GEORGE A BOAT WKS	WEST PALM BEACH	FL
BVI	BAD RIVER BOATWORKS	BRANT	MI
BVJ	BAYWAY BOATS	PALMETTO	FL
BVK	MAXUM MARINE	ARLINGTON	WA
BVL	BAYLINER MARINE CORP	VIVIAN	LA
BVM	BANDIT MFG INC	VIAN	OK
BVN	BELVIN BOATS	YORKTOWN	VA
BVO	BILL BABECKOS YACHT BR	PORTLAND	OR
BVP	BAVARIA BOATING CO	PITTSBURGH	PA
BVQ	BEELINE MARINE IND INC	ORLANDO	FL
BVR	BEAVER CRAFT	WHITE	GA
BVS	BAYS WATER CORP	MILL VALLEY	CA
BVT	B & V BOAT BUILDERS	ST JAMES CITY	FL
BVU	BLUE WATER BOATS	WAYZATA	MN
BVV	BELMONT BOATS OF WISC	SLINGER	WI
BVW	SCOW BAY WOOD WORKS	PORT TOWNSEND	WA
BVX	BLUE MARLIN ENTERPRISE	SEATTLE	WA
BVY	BAVARIA YACHTS INC	ANNAPOLIS	MD
BVZ	THE BOATSMITH	OAK VIEW	CA
BWA	BOHNENKAMP’S WHITEWATER CUSTOMS INC.	MERIDIAN	ID
BWB	BENTWOOD BOATS	NAPLES	FL
BWC	BOSTON WHALER INC	EDGEWATER	FL
BWD	BROWARD SHIPYARD INC	DANIA	FL
BWE	BRUCE WALKER INC	PLANT CITY	FL
BWF	B & W FIBERGLASS	SEA LEVEL	NC
BWG	BERKSHIRE WOODEN BOAT	PITTSFIELD	MA
BWH	BLUE WATER BOAT WORKS	AMARILLO	TX
BWI	BOAT WORKS INC	CHARLESTON	SC
BWJ	BALDWIN BOAT CO	ORRINGTON	ME
BWK	BEEBE WOODWORKS LLC	CHARLESTON	SC
BWL	AENEAS ORIGINALS	KALISPELL	MT
BWM	BLUE WATER MARINE CONSULTING	HAMPTON	VA
BWN	BOAT WORLD OF FLORIDA INC	FORT LAUDERDALE	FL
BWO	BALINESE BOAT WORKS	MIAMI	FL
BWP	BLUE WAVE PRODUCTS	ST CHARLES	IL
BWQ	THE BOAT WORKS INC	ROWAYTON	CT
BWR	BULLET WATERCRAFT LLC	PORTLAND	OR
BWS	BACKWATER BOATS	WOODBRIDGE	NJ
BWT	NEWPORT CLASSIC BOATS	COSTA MESA	CA
BWU	BLUE WATER MARINE	HONOLULU	HI
BWV	WATERBUG BOATS INC	STATESBORO	GA
BWW	BRISTOL WOOD & FIBERGLASS INC	DESTIN	FL
BWX	BRUCE WILSON CUSTOM BOATS	TUSCON	AZ
BWY	BLUEWATER YACHT SERVICES LLC	PORT HURON	MI
BWZ	BOWLAND MARINE	PADUCAH	KY
BXA	BOAT BARN INC	COUPEVILLE	WA
BXB	BACK WATER BOATS	MARTINEZ	GA
BXC	2BEX CORP.	AUBURN	WA
BXD	BRISTOL BLUEWATER BTS	BRIDGEPORT	CT
BXE	B & CRAFTS	LELAND	NC
BXF	BELLINGHAM MARINE FAB	BELLINGHAM	WA
BXG	BEACHCOMBER FRP TECH INC	STUART	FL
BXH	COBRA MARINE INC	METAIRIE	LA
BXI	BALLENTINE’S BOAT SHOP	CATAUMET	MA
BXJ	BILLY SEEBOLD RACING	FENTON	MO
BXK	MAKE AND BREAK ENTERP	ST GEORGE	ME
BXL	P & M WORLDWIDE	PERRIS	CA
BXM	BELL MARINE	PASADENA	MD
BXN	S A BARCONCRETO	SAN JOSE	NU
BXO	BALLINTINE ASSOCIATION	REDWOOD CITY	CA
BXP	TWO BROTHERS MFG CO	PORTAGE	MI
BXQ	BLUE RUNNER BOATS	FT PIERCE	FL
BXR	BRISTOL ENTERPRISES	LAKE PLACID	FL
BXS	BASS CRAFT MFG	ELSMER	KY
BXT	B&B BOAT COMPANY	VERO BEACH	FL
BXU	BRAND ‘X’ BOATS	ORANGE	CA
BXV	B & E BOAT CO	FESTUS	MO
BXW	BOCA CAT CORP	DEERFIELD	FL
BXX	B&B SERVICE	COMSTOCK	TX
BXY	BILLY BOATS INC	SAN ANTONIO	TX
BXZ	BUXTON WOODS BOAT WRKS	BUXTON	NC
BYA	BAY YACHT AGENCY	ANNAPOLIS	MD
BYB	BAYTOON BOAT INC	PEARCY	AR
BYC	BAYSIDE YACHT SALES INC	LONG BEACH	CA
BYD	BYRD BOATS	CANTONMENT	FL
BYE	BAY CRAFT INC	DELAND	FL
BYF	DAVIS FIBERGLASS	Tilghman	MD
BYG	BAGLEY BETTER BOATS	CITRA	FL
BYH	BARATTUCCI YACHTS	WILMINGTON	CA
BYI	BAYLINER MARINE CORP	KINGMAN	AZ
BYJ	BOYDCO INC	BATTLE CREEK	MI
BYK	BOYDKIRK LTD	ST ALBANS HER	NU
BYL	BRADFORD YACHT LIMITED	FT LAUDERDALE	FL
BYM	BAY SHORE MRNE BASIN	BAY SHORE	NY
BYN	BOWEN YACHTS L.C.	TEQUESTEA	FL
BYO	BLUE WATER INTL YACHT	NEW ROCHELLE	NY
BYP	SUNNY BAY BOATS	FOX ISLAND	WA
BYQ	BAYLINER MARINE CORP	TALLAHASSEE	FL
BYR	BEYER MANUFACTURING CO	FRESNO	CA
BYS	BAYOU LAND FIBERGLASS	HOUMA	LA
BYT	BAY YACHTS	MILWAUKEE	WI
BYU	BAYOU SLIDERS	MARKSVILLE	LA
BYV	BELKOV YACHT CARPENTRY	ANNAPOLIS	MD
BYW	BUDCO WELDING SERVICES	AUSTIN	TX
BYX	BRYCE KELL	MILLVILLE	NJ
BYY	BLUEWATER YACHT BLDRS	TAIPEI	NU
BYZ	BRITISH YACHTS LTD	TAMPA	FL
BZA	B & A DIST. COMPANY	PORTLAND	OR
BZB	BUZZARDS BAY BOAT SHOP LLC	NORTH FALMOUTH	MA
BZC	BELCRAFT CORPORATION	RENTON	WA
BZD	BUD’S BOAT	CLACKAMAS	OR
BZE	B & E SALES CO INC	BLOOMFIELD HILL	MI
BZF	BLACK WATCH CORP	PORTSMOUTH	RI
BZG	BAY BEAUTY BOATS	MOBILE	AL
BZH	WEST BAY SONSHIP YACHTS LTD	DELTA	BC
BZI	BUSH-WACKER BOAT INC	MALVERN	AR
BZJ	BLAZON BOATS INC	TULLAHOMA	TN
BZK	BUSKENS OF FLORIDA	MEXICO BEACH	FL
BZL	BAY YACHT SALES INC	NEWPORT	RI
BZM	BELZONA MARINE	MIAMI LAKES	FL
BZN	BROWNE’S BOAT CO	WINFIELD	MO
BZO	BANDIT MARINE INC	MARGATE	FL
BZP	BASHA MARINE	HOLLYWOOD	FL
BZQ	OZARK MIST	LEBANON	MO
BZR	BREEZ BUG COMPANY	MANSFIELD	OH
BZS	THE BOAT STORE INC	COCONUT GROVE	FL
BZT	BREWSTER BOATS	BREWSTER	MA
BZU	BUDDAH BOAT COMPANY	REDINGTON SHORE	FL
BZV	BROWN’S CUSTOM FIBERGL	KINGSTREE	SC
BZW	BUD’S LAKE CRUISERS	REDDING	CA
BZX	BUSY BEAR BOATWORKWS	SEATTLE	WA
BZY	BAZZY MARINE CORPORATION	BRADENTON BEACH	FL
BZZ	BASSMATE BOATS INC.	BLAIR	SC
CAA	CANDLER AND ASSOCIATES INC	SAN ANTONIO	TX
CAB	STROKER BOATS INC	MARYVILLE	TN
CAC	CAPE COD SHIPBUILDG CO	WAREHAM	MA
CAD	CASCADE CYCLEBOATS	BEND	OR
CAE	CLEARWATER CANOES	THOMPSON	IA
CAF	COONASS CANOES	MONROE	LA
CAG	CALGAN MARINE LTD	N VANCOUVER	BC
CAH	CAB YACHTS INC	PENSACOLA	FL
CAI	CALIBRE BOAT REPAIR LLC	STURGEON BAY	WI
CAJ	C & A BOATWORKS L INC	POMPANO BEACH	FL
CAK	CAL CUSTOM BOATS	CHICO	CA
CAL	C & L CRAFTWORKS.	ROCHESTER	NY
CAM	CARBON MARINE	TAMPA	FL
CAN	CARMAN BOATS	MARION	MD
CAO	CAROLINA BOATWORKS LLC	HEMINGWAY	SC
CAP	CAPELLI USA	CLEARWATER	FL
CAQ	COLLETTE’S BOATING CENTER	BREAUX BRIDGE	LA
CAR	CAROLINA CLASSIC BOATS INC	EDENTON	NC
CAS	CASCADE YACHT WORKS LLC	WARRENTON	OR
CAT	BEACHCAT BOATS LLC	ELFERS	FL
CAU	JAY CASTERLINE	SCOTTSDALE	AZ
CAV	CATCH MARINE LLC	HAILEY	ID
CAW	CARIBENA WOOD-N-BOAT WORKS	WILMINGTON	NC
CAX	CASTRO SKIFF	BAILEY	NC
CAY	CAYACRAFT FIBERGLASS PRODUCTS	LAFAYETTE	LA
CAZ	CUSTOM BOAT REPAIR	PROVIDENCE	RI
CB2	CASPIAN BOAT CO	MANISTEE	MI
CBA	COBIA BOAT (DBA)	FORT PIERCE	FL
CBB	COLUMBIA BOAT BUILDERS	CLARKSTON	WA
CBC	CHEROKEE BOAT MFG CO	GAINESVILLE	MO
CBD	CASTLE BOAT WORKS LLC	McCALL	ID
CBE	CABIN BOAT SHOP	CLE ELUM	WA
CBF	CLASSIC BOAT WORKS INC	LAS VEGAS	NV
CBG	TRACER MARINE	SANTA ANA	CA
CBH	CALHOUN BOAT WORKS	TIPTONVILLE	TN
CBI	CUSTOM BOATS INC	SAINT PETERSBURG	FL
CBJ	COKER CUSTOM BOAT BUILDING	CURTICE	OH
CBK	KADEY-KROGEN YACHTS (DBA)	STUART	FL
CBL	LONDON BRIDGE BOAT CO	LK HAVASU CITY	AZ
CBM	CEE BEE MFG CO	LYNWOOD	CA
CBN	CRUSADER BOATS INC	MOORE HAVEN	FL
CBO	CANYON BAY BOATWORKS	ST PETERSBURG	FL
CBP	CAROLINA BLUE MARINE	BEAUFORT	NC
CBQ	CLEARWATER BOAT RENTAL	CLEARWATER BEACH	FL
CBR	CHRIS BRIGGS BOATS	BREWER	ME
CBS	CANYON BAY BOATS LLC	PERRY	FL
CBT	CORSON BOAT CO	MADISON	ME
CBU	CALLINECTES BOATWORKS LLC	KENNEBUNKPORT	ME
CBV	CHESDIN BOAT SALES	CHESTERFIELD	VA
CBW	CRANE BOAT WORKS	IOLA	WI
CBX	CAYO BOATWORKS LLC	PINELLAS PARK	FL
CBY	CROCKER’S BOAT YARD	MANCHESTER	MA
CBZ	CRAFT BOAT WORKS	CRESTVIEW	FL
CC0	CAPE COD MARINE	SOUTH DENNIS	MA
CC2	COMB CAT	GULF BREEZE	FL
CC3	CLASSIC CANOE CO	GARDINA	CA
CCA	SUNBIRD / CHRIS CRAFT	COLUMBIA	SC
CCB	CHRIS CRAFT BOATS	SARASOTA	FL
CCC	CORY”S CUSTOM CARPENTRY	BRADFORD	VT
CCD	DETTLING YACHT COMPANY	DENTON	MD
CCE	COLDEN CANOE CO	COLDEN	NY
CCF	C.C. FIBERGLASS	HIGHLANDVILLE	MO
CCG	COOKE CRAFT	LELAND	NC
CCH	MURRAY CHRIS CRAFT	HOLLAND	MI
CCI	CATAMARAN COACHES	LONGBOAT KEY	FL
CCJ	CHICKASAW CANOE CO	MONROE	LA
CCK	CURTIS COVE BOAT WORKS	BLUE HILL	ME
CCL	COALFACE CREATIONS LLC	HUGHSON	CA
CCM	HOBIE CAT COMPANY	OCEANSIDE	CA
CCN	OMCCC INC	SWANSBORO	NC
CCO	CENTERLINE COMPOSITES LLC	BRADENTON	FL
CCP	DUNLOP DIV GRG DIV	MANCHESTER	NU
CCQ	CANAVERAL CUSTOM BOATS	CAPE CANAVERAL	FL
CCR	CARBON CRAFT INC	Tampa	FL
CCS	CUTTS & CASE INC	OXFORD	MD
CCT	CHRIS CRAFT	GALLIPOLIS	OH
CCU	CHRIS CRAFT	FIUMICINO	NU
CCV	OMCCC INC	GOSHEN	IN
CCW	C & C BOATWORKS	SARGENTVILLE	ME
CCX	CATCHERCRAFT BOAT WORKS	ELLENSBURG	WA
CCY	CROFT CRAFT ENTERPRISES LLC	ALANSON	MI
CCZ	CONCORDIA CUSTOM YACHTS	S DARTMOUTH	MA
CD2	FALCON BOAT LTD	PATCHOQUE L I	NY
CDA	CAMBRIDGE METALS & PLASTICS	CAMBRIDGE	MN
CDB	CHARLES DOWNS BOAT BUILDING	WAXHAW	NC
CDC	CRAIG CATAMARAN CORPORATION	ORLANDO	FL
CDD	CHUCK’S BOAT AND DRIVE CO INC	LONGVIEW	WA
CDE	SINEK YACHTS	GRAHAM	WA
CDF	COMAR SPA	FORLI 47100	NU
CDG	ALL FAMILY CRAFT INC	RICHLAND	MO
CDH	COBRA MARINE CORP	HOLLYWOOD	FL
CDI	CARIBBEAN NAUTICAL GROUP (DBA)	BAYAMON	PR
CDJ	REGATTA BOATS	PITTSBURGH	PA
CDK	PALMETTO DUCK BOATS	FLORENCE	SC
CDL	CANDLER FIBERGLASS REPAIR	METTER	GA
CDM	CADDO MANUFACTURING LLC	VIVIAN	LA
CDN	CAPE DORY YACHTS INC	AMITYVILLE	NY
CDO	C-DORY MARINE INC	AUBURN	WA
CDP	JOHN CARLSON	LAKE BAY	WA
CDQ	COCOON DESIGN INC	MANHATTAN BEACH	CA
CDR	GENMAR YACHT GROUP LLC	PULASKI	WI
CDS	CHAS. DAUNDIVIER SHEET METAL	YUBA CITY	CA
CDT	C D TYPHOON	ASSONET	MA
CDU	CADDO BOATS	ALPINE	AR
CDV	CALIFORNIA CONDOR	CITRUS HEIGHTS	CA
CDW	CADDO BOATS LLC	FORT WORTH	TX
CDX	CANOE IMPORTS INC	SHELBURNE	VT
CDY	CAMANO CRUISERS INC	MARYSVILLE	WA
CDZ	GLASSIC DORY INC	PATCHOQUE	NY
CEA	COMPUCIZE	KENT	OH
CEB	CENTURY BOAT COMPANY	PANAMA CITY	FL
CEC	BRP US.	BENTON	IL
CED	CREW ENTERPRISES	SITKA	AK
CEE	CENTURION BOATS INC	MERCED	CA
CEF	CHIEF MARINE LTD	WEST BABYLON	NY
CEG	CONSULIER ENGINEERING INC	RIVIERA BEACH	FL
CEH	SEAHAWK INFLATABLES	GRANTS PASS	OR
CEI	CONTEMPORARY MRN ENTRP	COCOA	FL
CEJ	CARLSON ENTERPRISES	KENAI	AK
CEK	EVERS MARINE	JAMES ISLAND	SC
CEL	ECRAFT YACHTS	PORTSMOUTH	RI
CEM	COLE BOATS	CHATSWORTH	CA
CEN	CARR ENTERPRISES	ST PETERSBURG	FL
CEO	CEDAR BOAT CRAFT	RICE LAKE	WI
CEP	COLORADO RIVER BT CORP	LAKE HAVASU	AZ
CEQ	CPE	SAN DIEGO	CA
CER	THE C E RYDER CORP	BRISTOL	RI
CES	WESCO FIBERGLASS	WOODLAND	WA
CET	MAC BOATS	TUNTUTULIAK	AK
CEU	CENTRAL PAC ALLIED IND	MARSHALL IS	MH
CEV	CUDA BOATS	LA MIRADA	CA
CEW	CASTAWAY BOATS	DICKINSON	TX
CEX	CLEMENT D FOURNIER	SAN DIEGO	CA
CEY	CREWS-MASTER INC	PERRY	FL
CEZ	C C ENTERPRISES	HAYES	VA
CF2	VALKYRIE MARINE	FRANKLIN	NC
CFA	CENTRAL ALABAMA FIBERGLASS	SYLACAUGA	AL
CFB	CROWLEY BOAT INC	WINTER HARBOR	ME
CFC	STINGER BOATS OF CHARLST.INC.	NORTH CHARLESTON	SC
CFD	TIP-A-CANOE STORES INC	KINGSTON SPRG	TN
CFE	CALLAWAY ENTERPRISES	PANAMA CITY	FL
CFF	NEWPORT LAMINATES	SANTA ANA	CA
CFG	C.F.M. INC	ADEL	GA
CFH	CAPE FOULWEATHER BT CO	NEWPORT	OR
CFI	CF BOATWORKS INC	FT LAUDERDALE	FL
CFJ	DENCHO MARINE INC	LONG BEACH	CA
CFK	FIBER TECH	OSAGE CITY	KS
CFL	CUSTOM FIBERGLAS MFG.	CEDAR HILL	MO
CFM	CUSTOM FIBERGLS MFG INC	METTER	GA
CFN	CUSTOM FIBERGLASS BOATS	FARMINGTON	NH
CFO	CRAFTSMAN FENCE CORP	EAST MORICHES	NY
CFP	CUSTOM FIBERGLASS PROD INC	BAILEY	NC
CFQ	COUGAR BOAT WORKS	EUGENE	OR
CFR	CENTURY FIBERCRAFT	SAN JOSE	CA
CFS	CAPE FEAR CATAMARANS OF THE SOUTHEAST	WILMINGTON	NC
CFT	CAPE FEAR CATAMARANS	WILMINGTON	NC
CFU	CUSTOM FIBERGLASS INC	SHALLOTTE	NC
CFV	CLASS FIVE BOATS	RINGGOLD	GA
CFW	C & C CUSTOM FIBERGLASS	LEBANON	TN
CFX	CAF INDUSTRIES	PHOENIX	AZ
CFY	ALUMINUM MARINE CONCEPTS	BENTON	LA
CFZ	CALIFORNIA HOMEMADE BOATS	NULL	CA
CGA	ELLIE’S MARINE SALES	CLEARWATER	FL
CGB	C & H INDUSTRIES INC	WICHITA	KS
CGC	CAPE GEORGE CUTTERS INC	PORT TOWNSEND	WA
CGD	SERMONS BOATS	TARPON SPRINGS	FL
CGE	CAMPER-CRAFT INC	MIAMI	FL
CGF	COLLINS CUSTOM WATERCRAFT	ST CLOUD	FL
CGG	CASARIEGO BOAT WORKS INC	MIAMI	FL
CGH	ISLANDER MARINE	WINTER GARDEN	FL
CGI	CUSTOM GLASS INC	WEYAUWEGA	WI
CGJ	CRAIG DESIGN CO	BRUNSWICK	GA
CGK	COBRA BOATS INC	MOUNTAIN HOME	AR
CGL	RANDY KING FIBERGLASS	WILLAMINA	OR
CGM	PETIT MANAN BOATS	STEUBEN	ME
CGN	CHINOOK MARINE CORP	PORT TOWNSEND	WA
CGO	CARL’s YE OLD BOAT SHOP	LACROSSE	WI
CGP	C.M.S. FBRGLS & MARINE MFG	TALLAHASSEE	FL
CGQ	BUCK ENTERPRISES	MERCER ISLAND	WA
CGR	NORDIC OFFSHORE CRUISE	NORTHPORT	NY
CGS	COMFORT USA	NORTHPORT	NY
CGT	CUTTING EDGE PROPELLER SERVIC	HAMPTION BAYS	NY
CGU	CAG-MARINE CO	WYCKOFF	NJ
CGV	COLUMBIA FIBERGLASS	ROCHESTER	WA
CGW	CHRISTOPHER BENEDICT	ALAMEDA	CA
CGX	CONDOR MARINE DIV TOMD	TRENTON	NJ
CGY	CUSTOM MULTIHULL	JOHANNESBURG	MI
CGZ	CHAZ-GLAZ	SEDRO WOOLEY	WA
CHA	CHANDLER CUSTOM FAB	EAGLE POINT	OR
CHB	COPPER HARBOR BOATWORKS LLC	COPPER HARBOR	MI
CHC	CHICAGOLAND CANOE BASE INC	CHICAGO	IL
CHD	CLIFF ISLAND BOAT DOCTORS	CLIFF ISLAND	ME
CHE	CHESAPEAKE BOATS INC	CRISFIELD	MD
CHF	CHIEF POWERBOATS INC	CROWN POINT	IN
CHG	C-HORSE MARINE	CLEARWATER	FL
CHH	CHESSIE BUILD A BOAT INC	TRAPPE	MD
CHI	CHESAPEAKE INFLATABLES LLC	BALTIMORE	MD
CHJ	TRITON CUSTOM BOATS	ANAHEIM	CA
CHK	CHECKMATE MARINE	BUCYRUS	OH
CHL	CHEOY LEE SHIPYARDS	FORT LAUDERDALE	FL
CHM	CHECKMATE (DBA)	CALVERTON	NY
CHN	CHEM TAINER INDUSTRIES INC	ARLINGTON	TN
CHO	CORY & HUST CUSTOM MARINE	BOISE	ID
CHP	CHAPMAN TRANSITION	COOPER CITY	FL
CHQ	CHALLENGER BOATS	FAYETTEVILLE	TN
CHR	CHALLENGER POWERBOATS INC	WASHINGTON	MO
CHS	CHARLOTTE HARBOR SAILS LLC	CHARLOTTE HARBOR	FL
CHT	CHEETAH BOAT MFG	LAKE HAVASU CITY	AZ
CHU	CENTER HARBOR BOATS	BROOKLIN	ME
CHV	CAROLINA HOUSEBOATS	WINSTON SALEM	NC
CHW	CHAZ WELDING & BOAT OWRKS INC	HOUMA	LA
CHX	HATTERAS/CABO YACHTS LLC	NEW BERN	NC
CHY	CHALLENGER YACHTS LTD	POINTE CLAIRE	QC
CHZ	FISH HAWK BOATS	PORT ORANGE	FL
CIA	COLLINS MFG CO	MALVERN	AR
CIB	COASTAL INFLATABLES LLC	STRATHAM	NH
CIC	COMPLEAT INFLATABLES	N MIAMI	FL
CID	CID MARINE DESIGNS INC	HOMESTEAD	FL
CIE	CHARLES GROSJEAN	FRANKLIN	ME
CIF	CIRCRAFT SPEED BOATS	FORT LAUDERDALE	FL
CIG	COMPOSITE ENGINEERING	CONCORD	MA
CIH	CANOE INC	EL PASO	TX
CII	COLICO INDUSTRIES	HARTFORD	CT
CIJ	CRANBERRY ISLAND BOATYARD	CRANBERRY ISLES	ME
CIK	CHALLENGER BOAT WORKS	ORLANDO	FL
CIL	COASTAL INSPIRATION (DBA)	EASTON	MD
CIM	ADVANCED MARINE INFLATABLES	EVERETT	WA
CIN	THE RIVER BOATS AT CARR ISLAND LLC	NEWBURYPORT	MA
CIO	CIRCRAFT BOATS LTD USA	CHARLOTTE	NC
CIP	BLUE MARLIN BOATS	CAPE CORAL	FL
CIQ	COBRA CRAFT INC	DOUGLASVILLE	GA
CIR	CARROLL MARINE LTD	BRISTOL	RI
CIS	CEDAR ISLAND MARINA	CLINTON	CT
CIT	MURRAY CHRIS CRAFT INC	BRADENTON	FL
CIU	CHILTERN MARINE CORP	SAN FRANCISCO	CA
CIV	CORSAIR POWERBOATS	PINELLAS PARK	FL
CIW	CELESTIAL WEST	VENTURA	CA
CIX	CPM INC	DALLAS	TX
CIY	GULFSTREAM MARINE INTERNATL	FT LAUDERDALE	FL
CIZ	CSA INC	SOUTH EASTON	MA
CJA	CUSTOM CRUISER	WEWAHITCHKA	FL
CJB	COBRA JET BOATS LLC	ANCHORAGE	AK
CJC	CORAL ISLAND YACHTS & CHTRS	MARATHON	FL
CJD	COCOLALLA BOATS	COCOLALLA	ID
CJE	C & H IMPORT & EXP INC	SEATTLE	WA
CJF	CAROLINA FIBERFAB	FLORENCE	SC
CJG	CALIFORNIA COMPONENT	FREMONT	CA
CJH	CHILES FIBERGLASS	BREMERTON	WA
CJI	C BEAL LLC	BEALS	ME
CJJ	PHOENIX BASS BOATS (DBA)	WINCHESTER	TN
CJK	KIWI KAYAK COMPANY	WINDSOR	CA
CJL	CAL-SAIL	BLOOMINGDALE	NJ
CJM	LASER BOATS OF TEXAS	ROANOKE	TX
CJN	COAST MARINE CRAFT	BRADENTON	FL
CJO	CHARLIE’S BOATS	BARRINGTON	IL
CJP	CITRUS FIBERGLASS REPAIR	FLORAL CITY	FL
CJQ	CUSTOM BOATS OF MIAMI	S MIAMI	FL
CJR	CARRERA BOATS	CORONA	CA
CJS	C J S ENTERPRISES INC	DUMFRIES	VA
CJT	BLAZER BOAT MANUFACTURING	ELLINGTON	MO
CJU	CJC MARINE	NAMPA	ID
CJV	INNOVATOR D/ERICSON YACHT	IRVINE	CA
CJW	C & C FUR INC	WADSWORTH	OH
CJX	CRAZY JOES CUSTOMS	FAIR HAVEN	MI
CJY	COVE YACHTS INC	LANCASTER	TX
CJZ	CAROLINA STRIP BOATS	GOLDSBORO	NC
CKA	CAPE KASILOF BOATWORKS	KASILOF	AK
CKB	CHEROKEE BOAT CO	PANAMA CITY	FL
CKC	CASCADE KAYAK CO	GRAND RAPIDS	MI
CKD	CHEROKEE CONSTRUCTION CO	AIKEN	SC
CKE	COMMERCIAL MRN & MFG INC	CLEARWATER	FL
CKF	CURRITUCK BOATS INC	CHESAPEAKE	VA
CKG	MAIN MARINE	REDWOOD CITY	CA
CKH	CYPRESS HILL BTWKS DIV	CHARLOTTE	NC
CKI	CORTEZ KAT INC	BRADENTON	FL
CKJ	CHUGIAK BOAT WORKS	EAGLE RIVER	AK
CKK	CUSTOM CRAFT FBRGLS	PITTSFIELD	NH
CKL	CONCORD BOAT CORP	SHERWOOD	AR
CKM	COON KEY MARINA	GOODLAND	FL
CKN	CLARK BOAT SHOP INC	NIANTIC	CT
CKO	COUNTRY CRAFT	ORTING	WA
CKP	CAPE CRAFT LTD	ST JAMES CITY	FL
CKQ	COLLIN MARINE PROD	IRVINE	CA
CKR	CRYSTAL PALACE FAB LTD	NEW YORK	NY
CKS	C & K SPECIALTIES	SANTA ANA	CA
CKT	ORANGE COUNTY MARINE	FOUNTAIN VALLEY	CA
CKU	NORTH ISLAND BOAT CO	ANACORTES	WA
CKV	CREATIVE DECOR	TRENTON	GA
CKW	CAPE KIWANDA BOAT BLDR	CLOVERDALE	OR
CKX	CONDOR MARINE	MILLERSVILLE	MD
CKY	CLAIR KATOH YACHTS LTD	YOKOSUKA-SHI	NU
CKZ	CO CLAM BOATS & KAYAKS	OLATHE	CO
CLA	PNJ BOATWORKS	SEDGWICK	ME
CLB	CALBA BOATS LLC	ORLANDO	FL
CLC	CLASSIC CRAFT	SACRAMENTO	CA
CLD	CALDWELL HIGH PERF BOATS	PASCO	WA
CLE	CLEAR STREAM FINE WOODWORKING	MILAN	NH
CLF	CLEAR ROCK TRADES	AVON	NY
CLG	CROWN LAMINATING CO	QUINCY	MA
CLH	CLASSIC MARBLE CO	NETTIE	WV
CLI	CHRISTOPHER LEE	WINTHROP	ME
CLJ	CLIPPER SHIPS	LEONARDO	NJ
CLK	PORT GARDNER SAILBOATS	CONWAY	WA
CLL	C-LARK INC	NOKOMIS	FL
CLM	CLASSIC MARINE	SACRAMENTO	CA
CLN	CLAYTON MARINA INC	RIDGE	MD
CLO	CLASSIC MARINE	CHULA VISTA	CA
CLP	CHEYENNE LIVESTOCK &	BRUSH PRAIRE	WA
CLQ	CLASSIC BOATWORKS	MYSTIC	CT
CLR	CLARKE INDUSTRIES INC	NEW BEDFORD	MA
CLS	CALYPSO CLASSIC	PALM HARBOR	FL
CLT	CALLINECTES BOATWORKS	KENNEBUNKPORT	ME
CLU	CALIBER 1 CUSTOM BOATS	LAKE HAVASU CITY	AZ
CLV	CALVERT MANUF ENTERPRISES	MISSION VIEJO	CA
CLW	WATERHOUSE & MAY LTD	PICKERING	ON
CLX	CAILLOU BOATS INC	MATTAPOISETT	MA
CLY	CAILLOU BOATS	WINCHESTER	MA
CLZ	COLORADO HOMEMADE BOATS	NULL	CO
CMA	CONNOLLY MARINE LLC	LAKE HAVASU CITY	AZ
CMB	CUSTOM STEEL BOATS INC	MERRITT	NC
CMC	TRITON MARINE INDUSTRIES (DBA)	FERNDALE	WA
CMD	FLORIDA MARINE EXPORT CO	FORT LAUDERDALE	FL
CME	CANADA MARINE & EQUIP	SCARBOROUGH	ON
CMF	CUSTOM METAL FABRICATING LLC	ROANOKE	VA
CMG	CAPTAINS MARINA INC	HOLMES BEACH	FL
CMH	CAVALLA BOATS	SARASOTA	FL
CMI	COMMERCIAL MARINE INC	PENSACOLA	FL
CMJ	CREATIVE MARINE	NATCHEZ	MS
CMK	CAPE GEORGE MARINE WORKS INC	PORT TOWNSEND	WA
CML	CLASSIC MARINE	VICKERY	OH
CMM	MARADA POWERBOATS	IRVINE	KY
CMN	COMPMILLENNIA	WASHINGTON	NC
CMO	COUGAR MARINE INC	N MIAMI BEACH	FL
CMP	COMPASS MARINE INTERNATIONAL	PALM BAY	FL
CMQ	Q’S COMPOSITES INC	BRISTOL	RI
CMR	INTERNATIONAL CATAMARANS	OAK HILL	FL
CMS	TRITON MARINE INDUSTRIES (DBA)	FERNDALE	WA
CMT	C.M.T. BOATS	ORANGE	CA
CMU	COLLIER MARINE DEVELOPMENT	BRADENTON	FL
CMV	CLASSIC MARINE INC	RICHMOND	CA
CMW	BOREL BOAT WORKS	ORANGE	TX
CMX	CONCORDE MARINE INC	AUBURN HILLS	MI
CMY	CHARLIE MINK CUST BTS & CANOE	MOBILE	AL
CMZ	NORTHERN MARIANA ISLANDS STATE HIN	SAIPAN	MP
CNA	FLAGSHIP MARINE GROUP LLC	COCONUT GROVE	FL
CNB	CANADIAN BOAT MFG LTD	PRICEVILLE	QC
CNC	CUSTOM KAMO LLC	WEST COLUMBIA	SC
CND	CARIBE NAUTICA USA CORP	MIAMI	FL
CNE	CAROLINA BOAT COMPANY	LUMBERTON	NC
CNF	CARY MARINE SALES & BLDG CORP	HALLENDALE	FL
CNG	CNC MARINE	NORTH PORT	FL
CNH	CENTARK INDUSTRIES INC	CONWAY	AR
CNI	COMPASS NORTH INDUSTRIES LLC	PHOENIX	AZ
CNJ	MONTEREY BAY MARINE	CAPITOLA	CA
CNK	HIGH TECH COMPOSITES LLC	SEBASTIAN	FL
CNL	CANAL BOATS INC	FORT LAUDERDALE	FL
CNM	CUSTOM MARINECRAFT CORP	WAUKESHA	WI
CNN	NEMI CRAFT LLC	WENTZVILLE	MO
CNO	GLASTRON-CONROY INDUST	NEW BRAUNFELS	TX
CNP	THE COLEMAN COMPANY INC	WICHITA	KS
CNQ	SEA & AUTOMASTERS INC	FORT LAUDERDALE	FL
CNR	CENTRAL FIBER CO	PROSSER	NE
CNS	CARIBIANA SEA SKIFF	ORANGE BEACH	AL
CNT	ALLIANCE YACHT SALES INC	Deerfield Beach	FL
CNU	COMMUNITY BOAT BUILDING	BOSTON	MA
CNV	CHRISTENSEN SHIPYARDS LTD	VANCOUVER	WA
CNW	CAROLINA BOAT WORKS	FT LAUDERDALE	FL
CNX	COMMERCIAL WATER SPORTS INC	CAPE MAY COURT HOUSE	NJ
CNY	CONTINENTAL DRIFTERS	HASLETT	MI
CNZ	CENTRAL BOAT RIGGERS	CAPE CORAL	FL
COA	COASTAL CATS	SOLDOTNA	AK
COB	CORSAIR BOATS	PONTE VEDRA BEACH	FL
COC	CONNECTICUT COMMUNITY BOATING INC	BRIDGEPORT	CT
COD	CAPE COD FROSTY	EAST HARWICH	MA
COE	COMMERCIAL MARINE	S PORTLAND	ME
COF	CENTRAL FIBERGLASS INC	FREEMONT	NE
COG	CREATIVE CONCEPTS CORP	BRADENTON	FL
COH	CHIGGER’S	SAN ANTONIO	TX
COI	COMPETITION MARINE	BASSETT	VA
COJ	COMMANDER BOATS	RIVERSIDE	CA
COK	C S BOAT WORKS	MARCO ISLAND	FL
COL	COUNTY LINE BOATS	CONCORDIA	MO
COM	COLEMAN POWER SPORTS	TEMPE	AZ
CON	J & M BOATWORKS OF NC	CORNELIUS	NC
COO	COASTER BOATWORKS	SAN DIEGO	CA
COP	CONSER CATAMARAN	COSTA MESA	CA
COQ	COYOTE RACING	CLEVELAND	OH
COR	COROGAMI	EDWARDSVILLE	IL
COS	CONSTELLATION CUSTOM TENDERS	BRISTOL	RI
COT	CONTENDER MARINE INC	MIAMI	FL
COU	COUGAR SLEEK MARINE	VALLEY SPRINGS	CA
COV	COVE BAY BOATWORKS	WALLKILL	NY
COW	CARBON OCEAN YACHTS	BRISTOL	RI
COX	COX MANUFACTURING CO	RIDGEVILLE	IN
COY	CONNOR MARINE ENGINEERING INC	FT LAUDERDALE	FL
COZ	CHESAPEAKE SHORES BOAT	ANNAPOLIS	MD
CP2	THE COLEMAN CO INC	NEW BRAUNFELS	TX
CPA	CARRERA PERFORMANCE CRAFT	RIVERSIDE	CA
CPB	COBRA PERFORMANCE BOATS INC	MONTCLAIR	CA
CPC	CAPE CODDER MARINE LLC	SWAMPSCOTT	MA
CPD	CAPE DORY YACHTS INC	E TAUNTON	MA
CPE	CLEARWATER BOATS	SUMNER	WA
CPF	FASTGLASS	ASHTABULA	OH
CPG	CAMPAGNA FIBERGLASS INC	PICAYUNE	MS
CPH	CHAMPAGNE BOATS	CHAUVIN	LA
CPI	C.P.I. MARINE INC	KYLE	TX
CPJ	CONCRAFT MARINE	VIRGINIA BEACH	VA
CPK	COMPASS POINT KAYAKS	DEFIANCE	OH
CPL	COUNTY PLASTICS CORP	FARMINGDALE	NY
CPM	COMMERCIAL MARINE & BOATWORKS	SPRINGVILLE	AL
CPN	CAMPER & NICHOLSONS LTD	HAMPSHIRE	NU
CPO	COMPOSITE MOLDING	HICKORY	NC
CPP	COPLAND BTS	ISLE OF WIGHT	NU
CPQ	COMPOSITE PRODUCTS INC	ELKHART	IN
CPR	FULLOUT BOATS LLC	SPRINGFIELD	MO
CPS	CAPRI SAILBOATS	LARGO	FL
CPT	SEAWAY BOATS INC	GRAY	ME
CPU	COMB PIPE REPAIR	GUYMON	OK
CPV	CARRERA PERFORMANCE YACHTS	SARASOTA	FL
CPW	CONCEPT POWERBOATS INC	LAKE HAVASU CITY	AZ
CPX	CARDINAL PLASTICS INC	LEHIGHTON	PA
CPY	CONTINENTAL POWERBOATS LLC	FORT WAYNE	IN
CPZ	CASCADE PAC TRADING CO	SEATTLE	WA
CQA	CLASSIC ERA WATERCRAFT	ORLANDO	FL
CQB	CABO RICO YACHTS	FT LAUDERDALE	FL
CQC	QUANTUM COMPOSITES LLC	FORT PIERCE	FL
CQD	CONTINENTAL SALES INC	NEW YORK	NY
CQE	CARTER BOAT BUILDING	UPR SARNAK LK	NY
CQF	SCARANO BOAT BUILDING	ALBANY	NY
CQG	CRUISING WORLD INC	ST PETERSBURG	FL
CQH	COPPER RIVER BOAT RPR	CORDOVA	AK
CQI	C H MARINE	SHELTER ISLAND	NY
CQJ	CAPITAL MARINE	JACKSONVILLE	FL
CQK	CUDA CRAFT	MIAMI	FL
CQL	CLYDE ALUMINUM WELDING	PIERRE PART	LA
CQM	CHAMBERLAIN MARINE SERVICES	STONY POINT	NY
CQN	CLAS SEAQUE MFG	W SACRAMENTO	CA
CQO	CHASER MARINE	OCEANSIDE	CA
CQP	CHESAPEAKE PENGUIN	BALTIMORE	MD
CQQ	C GRAHAM CO	AIKEN	SC
CQR	CREATOR BOAT	LA FOLLETTE	TN
CQS	CUSTOM BOATS-N-MORE	SUMPTER	SC
CQT	CHARLES ALUM BOAT BLD LLC	PIERRE PART	LA
CQU	CUSTOM CRAFT UNLIMITED (OOB)	SAN ANGELO	TX
CQV	CHESAPEAKE CATAMARAN	ANNAPOLIS	MD
CQW	CLEARWTR BAY MRNE WYS	CLEARWATER	FL
CQX	STARCRUISER INC	HOUSTON	TX
CQY	CRUISERWAY YACHT SALES	CITY ISLAND	NY
CQZ	INTERNATIONAL GROUP INC	FT LAUDERDALE	FL
CRA	CANTIERE NAUTICO CRANCHI USA LLC	MALDEN	MA
CRB	CREVALLE BOATS	WILDWOOD	FL
CRC	CRESTLINER INC	LITTLE FALLS	MN
CRD	CRUSADER BOATS	CANYON LAKE	CA
CRE	CRESTA MARINE	BANDON	OR
CRF	CORAL REEF MARINE CENTER	TAMUNING	GU
CRG	CERRIGO BOAT MFG	CERRO GORDO	IL
CRH	BLACKFLY CANOES LLC	NEW HAMPTON	NH
CRI	CEDAR RIDGE CANOES (DBA)	THORP	WI
CRJ	WATERWAYS INC	OGDENSBURG	WI
CRK	CRACKER BOAT WORKS	ST AUGUSTINE	FL
CRL	CRESTLINER INC.	LITTLE FALLS	MN
CRM	CROSSLINK MARKETING LLC	HIGH SPRINGS	FL
CRN	DEEP BLUE YACHTS	MIAMI	FL
CRO	COMMUNITY ROWING INC	BRIGHTON	MA
CRP	C R ROONEY	BRUNSWICK	ME
CRQ	COMPASS ROSE WOODWRKNG	SEAFORD	NY
CRR	PIRANHA BOATWORKS LLC	ROME	GA
CRS	CRUISERS YACHTS	OCONTO	WI
CRT	CIGARETTE RACING TEAM LLC	OPA LOCKA	FL
CRU	CRYSTALINER CORP	COSTA MESA	CA
CRV	CLASSIC ROW BOAT CO	SAGLE	ID
CRW	CREEL FIBERGLASS	BELLINGHAM	WA
CRX	CORNETT CONSTRUCTION	CLINTON	WA
CRY	CROSBY YACHT YARD INC	OSTERVILLE	MA
CRZ	GLOBAL BOATS INC	PARIS	MI
CSA	CALLISTO SAILCRAFT LLC	WENATCHEE	WA
CSB	BLACKWELL BOATWORKS INC	MANNS HARBOR	NC
CSC	CLASSIC AIRBOATS	COCOA	FL
CSD	COUNTRY BOAT AND SPORT EQUIPT	NEHALEM	OR
CSE	CAROLINA SEA CRAFT GROUP LLC	BLADENBORO	NC
CSF	CHARLES SPORTFISH YACHTS LLC	FORT MYERS	FL
CSG	CSG MANUFACTURING INC	CANTON	TX
CSH	C. STICKNEY BOATBUILDERS LTD	ST GEORGE	ME
CSI	CSI MARINE	FT PIERCE	FL
CSJ	COEUR D’ALENE KAY & CAN	COEUR D’ALENE	ID
CSK	CARIBIANA SEA SKIFFS	PENSACOLA	FL
CSL	CHITTUM SKIFFS LLC	PONTE VEDRA BEACH	FL
CSM	CREST MARINE LLC	OWOSSO	MI
CSN	CARLSON BOAT CO	BROOKSVILLE	FL
CSO	CHARLES SALES CO	SAN DIEGO	CA
CSP	CHEM-MULE/ 7 SEAS COMPOSITES LLC	SEBASTIAN	FL
CSQ	C AND S ENTERPRISES	KILLEN	AL
CSR	CORSAIR MARINE INC	CHULA VISTA	CA
CSS	CIGARETTE SUPER YACHTS LLC	MIAMI	FL
CST	SAMUEL TEMPLE CUSTOM BOATS	BLUE HILL	ME
CSU	CONLEY SUPPLY	WAYCROSS	GA
CSV	COPANO FABRICATION	DRIPPING SPRINGS	TX
CSW	CAP-N-SQUID BOATWORKS	BEAUFORT	NC
CSX	CUSTOM SKI BOATS	WINTER HAVEN	FL
CSY	CHERRY YACHTS	HAMPTON	VA
CSZ	CRYSTAL MARINE CORP	EVERETT	WA
CTA	COATES MANUFACTURING CO	JAMES ISLAND	SC
CTB	CUSTOM BOATS	CORPUS CHRISTI	TX
CTC	NAUTIQUE BOAT COMPANY INC	ORLANDO	FL
CTD	CLEAR TENDER LLC	FORT LAUDERDALE	FL
CTE	ISLAND YACHT CORP	LEAGUE CITY	TX
CTF	CUSTOMFLEX INC	WHITEHOUSE	OH
CTG	COQUINA ENGRG & CONST INC	ORLANDO	FL
CTH	CRYOTHERM CORPORATION	BRANFORD	FL
CTI	CAYCRAFT INC.	SOUTH BEND	IN
CTJ	CURTIS MARINE	BENICIA	CA
CTK	CUSTOM CRAFT	ARLINGTON	WA
CTL	CATYLIST INC	PORT ST LUCIE	FL
CTM	CLASSIC TECH MARINE INC	PALM BEACH GARDENS	FL
CTN	CUSTOM WOODEN BOATS INC	HOUSTON	TX
CTO	COTEE RIVER MARINA	PORT RICHE	FL
CTP	COASTAL PLASTICS INC	GREENCOVE SPRGS	FL
CTQ	CUSTOM TECHNIQUE LTD	BOCA RATON	FL
CTR	CARTER OFFSHORE INC	NAHANT	MA
CTS	CAT SCULLS	ROCKLEDGE	FL
CTT	CATASTREAK CO INC	WARWICK	RI
CTU	CEDAR STOCK RESORT	TRINITY CENTER	CA
CTV	CAMPBELLS TOWN CREEK BOATYD	OXFORD	MD
CTW	CHOCTAW CANOES	DELAND	FL
CTX	CARIBBEAN MARINE TAXIDERMY	HOMESTEAD	FL
CTY	CATALINA YACHTS	LARGO	FL
CTZ	CONNECTICUT HOMEMADE BOATS	NULL	CT
CUA	PANTHER BOAT CO	ST MATHEWS	SC
CUB	CHARTER BOAT MANUFACTURING	JENSEN BEACH	FL
CUC	CRAFTSMEN UNITED INC	PORT HADLOCK	WA
CUD	BARRACUDA BOATS INC	NAPLES	FL
CUE	CATALINA BOAT MFG	ORANGE	CA
CUF	CUSTOM CRAFT ALUMINUM	TIMPSON	TX
CUG	CUSTOM MARINE FABRICATION	SOLOMONS	MD
CUH	CUSTOM HITCH & RV	DAVIE	FL
CUI	CUSTOM BOAT RENOVATION INC	MAYER	MN
CUJ	CUJON	DUNCANVILLE	TX
CUK	CUSTOM CRAFT PONTOONS	LAKE HAVASU	AZ
CUL	CARVEL INC	RICHLAND	MO
CUM	CUMBERLAND BOAT WORKS	SOMERSET	KY
CUN	CONQUEROR MARINE	COMPTON	CA
CUO	CONTENDER CUSTOM BOATS	GRAPEVINE	TX
CUP	THUNDERCAT	EDGEWATER	FL
CUQ	CUSTOM CAMPER	SPOKANE	WA
CUR	CIGAR POWERBOATS INC	DEERFIELD BEACH	FL
CUS	CUSTOM BOAT MFG CO	ST BERNARD	LA
CUT	CUTLASS	CHARLESTON	SC
CUU	CUSTOM DINGHY BUILDERS	HONOLULU	HI
CUV	CUSTOM FIBERGLASS	ARLINGTON	TX
CUW	CUSTOM MAID	PALMETTO	FL
CUX	CUSTOM BUILT YACHT	WHITE MARSH	MD
CUY	CONDOR CUSTOM BOATS	DRUMRIGHT	OK
CUZ	CUSTOM MARINE CTR INC	STILLWATER	OK
CVA	CLEARWATER VACATION CONCEPTS	PALMETTO	FL
CVB	CONVINCER BOATS	LEWISVILLE	TX
CVC	VIP YACHT CHARTERS	ST THOMAS	VI
CVD	CAVA INDUSTRIES	ESSINGTON	PA
CVE	CANOE COVE MFG LTD	SIDNEY	BC
CVF	OSPREY CATAMARAN	SANTA FE SPR	CA
CVG	CODDINGTON YACHTS INC	JAMESTOWN	RI
CVH	CUTLASS BOAT MFG	OMAHA	NE
CVI	CVL INT’L TRADE CORP	HOLLYWOOD	FL
CVJ	INDEPENDENCE CHERUBINI CO	DELRAN	NJ
CVK	CHANDON’S CUSTOM MARINE CAR-	JACKSONVILLE	FL
CVL	CAVILEER YACHTS	LOWER BANK	NJ
CVM	COMPOSITECH ENGINEERING INC	PALM BEACH SPRG	FL
CVN	COLTON INDUSTRIES	MANCHESTER	NH
CVO	CAVALIER BOATS INC	ALBANY	GA
CVP	VIRGINIA BOATSHOP	SEAFORD	VA
CVQ	C V MARINE	CEDARVILLE	MI
CVR	MARQUIS YACHTS LLC	PULASKI	WI
CVS	CARLISLE MARINE CO	PENSACOLA	FL
CVT	OCEAN VENTURES INC	CORONADO	CA
CVU	CUSTOM MARINE INC	FAIRFIELD	OH
CVV	CHARTER MARINE CORP	LYNNWOOD	WA
CVW	CONVERTIBLE CATAMARAN	SAN FRANCISCO	CA
CVX	CORVETTE CORRAL INC	QUINCY	MA
CVY	CUYAHOGA VALLEY CANOE WORKS	STOW	OH
CVZ	IMPAC CORP	JACKSON	MS
CWA	SEA WAVE INC	ADEL	GA
CWB	KEY HOPPER BOATS	MARATHON	FL
CWC	CONVERTIBLE WATERCRAFT LLC	NEW PORT RICHEY	FL
CWD	CUSTOM WOODEN BOATS	GALVESTON	TX
CWE	CLEARWATER CUSTOM YACHTS INC	CLEARWATER	FL
CWF	CLIMAX WATERCRAFT CORP	PLACENTIA	CA
CWG	CLEARWATER ELECTRIC BOATS INC	RIVERSIDE	CT
CWH	C & W MARINE	VENICE	CA
CWI	C-WORTHY MARINE INC	WOODINVILLE	WA
CWJ	INTERNATIONAL LEISURE CORP	FT LAUDERDALE	FL
CWK	COMPTON COMMONS CANOE AND WOODWORKING	LITTLE COMPTON	RI
CWL	J D CORNWELL JR	STOCKBRIDGE	GA
CWM	CAROLINA WATERWORKS INC	GOOSE CREEK	SC
CWN	CUSTOM WOODEN SAILBOAT WRKSHP	BRANCHVILLE	NJ
CWO	COASTAL BOAT WORKS	TIVERTON	RI
CWP	C & W PAINTING	SALEM	OR
CWQ	COPIAGUE WRIGHT MRN BN	COPIAGUE	NY
CWR	CAROLINA CRAWDAD	FLORENCE	SC
CWS	CRAFT BOAT WORKS	CRESTVIEW	FL
CWT	CLEM’S BOAT WORKS	HARKERS ISLAND	NC
CWU	C & W FBRGLS INC	YALESVILLE	CT
CWV	CASTAWAY BOAT CO	SARASOTA	FL
CWW	CURRENT BOAT WORKS	ST PETERSBURG	FL
CWX	STORM BOATS IND. INC.	POMPANO	FL
CWY	CUSTOM LINE INC	AUBURNDALE	FL
CWZ	COTTRELL WELDING AND	KEY LARGO	FL
CXA	CAPE CODDER BOAT CO	CHATHAM	MA
CXB	CUSTOM YACHT COMPANY	PHOENIX	AZ
CXC	CLASSIC BARNEGAT	MAYO	MD
CXD	CONFEDERATE BOATWORKS INC	WALKER	LA
CXE	CHESAPEAKE MARINE IND	EASTON	MD
CXF	CARIBE BOATS	HOLLYWOOD	FL
CXG	C & L MARINE CORP(USA)	OXNARD	CA
CXH	KARL BACKHAUS	FT LAUDERDALE	FL
CXI	CARIB-X INC	MIAMI	FL
CXJ	CAPE FEAR SKIFFS	WILMINGTON	NC
CXK	COX BOAT WORKS	MEDFORD	OR
CXL	SLO-MO BOATS	ROCKPORT	TX
CXM	COMMANDER MARINE INC	WHITE BLUFF	TN
CXN	CRUSADER BOATS INC	HUNTINGTON BCH	CA
CXO	SCAN MARINE	POMPANO BEACH	FL
CXP	COLONIA MRNE PROD INC	HIGHLAND PK	IL
CXQ	COLUMBIA BOAT WORKS	W COLUMBIA	TX
CXR	CRITCHFIELD MARINE	JACKSONVILLE	FL
CXS	C & S CUSTOM YACHTS INC	ST. AUGUSTINE	FL
CXT	CONDONS BOAT YARD	BELFAST	ME
CXU	CRUSADER TUNNEL BOATS	SANTA ANA	CA
CXV	OCEAN QUEST MARINE	MIAMI	FL
CXW	CUSTOM COMPONENTS/	MALDEN	MO
CXX	CRYSTAL-X CORP	DARBY	PA
CXY	CUSTOM COMPOSITE BOATS	LAKE CHARLES	LA
CXZ	CUSTOM FIBERGLASS INC	MILLS	WY
CYA	CARRY ALL BOATS LLC	BONO	AR
CYB	CRYSTAL BAY BOATS (DBA)	OCALA	FL
CYC	CYCLE CRAFT COMPANY	HINESBURG	VT
CYD	CCYD YACHTS.	MIAMI	FL
CYE	CAISON YACHTS INC	WILMINGTON	NC
CYF	CHEYENNE BOATS	FRESNO	CA
CYG	CELEBRITY BOATS INC	BENTON	IL
CYH	CELESTIAL YACHTS	KOWLOON	NU
CYI	CUSTOM MARINE INTERNATIONAL	ANNAPOLIS	MD
CYJ	CUSTOM YACHT TENDERS	LAKE WORTH	FL
CYK	CFG YACHT CO INC	CATSKILL	NY
CYL	COLUMBO YACHTS INC	FORT LAUDERDALE	FL
CYM	CYCLONE MARINE INC	BURLESON	TX
CYN	CYPRESS MARINE INC	SEVERNA PARK	MD
CYO	C Y M YACHT BLDRS CORP	N PALM BEACH	FL
CYP	CYPRESS DESIGNS	BELLINGHAM	WA
CYQ	CALIBER YACHT INC	CLEARWATER	FL
CYR	CALYBER BOATWORKS INC	EDENTON	NC
CYS	CONTINENTAL YACHT SALES INC	ST PETERSBURG	FL
CYT	COBALT YACHTS	NEODESHA	KS
CYU	CYCLONE BOAT WORKS	CORDOVA	TN
CYV	COLUMBIA YACHT CORP	SANTA ANA	CA
CYW	CON YOUNGQUIST BT WKS	SEATTLE	WA
CYX	CADRANELL YACHT LNDG	SEATTLE	WA
CYY	CNL CORP	LYNNFIELD	MA
CYZ	CAVALIER YACHTS	NEWPORT BCH	CA
CZA	CLASSIC BOATS OF AUSTIN	MANOR	TX
CZB	CONDOR INC	MEDLEY	FL
CZC	CASEY CRAFT CUSTOM BOATS	HUNTINGTON BCH	CA
CZD	CURTIS DESIGN INC	KIRKLAND	WA
CZE	S E CUSTOM BOATS	ANACORTES	WA
CZF	C & S FIBERGLASS PRODUCTS	GALLATIN	TN
CZG	CLOUD NINE MFG	PERRYSBURG HT	OH
CZH	STARD BOAT WORKS	SEABROOK	NH
CZI	CONFEDERATE BOATS OF	NAPLES	FL
CZJ	CALIF ACTION AQUATICS	CORONADO	CA
CZK	CUSTOM CRAFT INC	CLOQUET	MN
CZL	CANOES BY WHITESELL LTD	ATLANTA	GA
CZM	CAMALA MARINE SERVICES	AUSTIN	TX
CZN	SAMANTHA MARINE	LOS ANGELES	CA
CZO	CUSTOM PRODUCTS	FT VALLEY	GA
CZP	CUSTOM FLAGSHIPS INC	PAGE	AZ
CZQ	CLASSIC BOAT WORKS	MARIETTA	GA
CZR	CROZIER CRAFT INC	PORT ANGELES	WA
CZS	CUSTOM MARINE SERVICES	LARGO	FL
CZT	CATS ENTERPRISE	HOT SPRINGS	AR
CZU	CORONET BOATS INTL(US)	OXFORD	MS
CZV	CLASSIC WATERCRAFT	SEABROOK	TX
CZW	METALITE INDUSTRIES	SPOKANE	WA
CZX	CADDIS CANOE	BROOKSVILLE	ME
CZY	HILLDALE ENTERPRISES	ANNAPOLIS	MD
CZZ	CHARLIE B’S BOAT SHOP	BEAUMONT	TX
D11	ELEVENTH COAST GUARD DISTRICT	LONG BEACH	CA
DAA	BAUTECK MARINE CORP	ST AUGUSTINE	FL
DAB	DAVID A BUTLER LLC	WINDERMERE	FL
DAC	R G B BOATS LLC	MALVERN	AR
DAD	CARTER CRAFT BOATS	DALEVILLE	AL
DAE	DOUBLE BARREL MARINE LLC	MARSING	ID
DAF	DOUBLE A FIBERGLASS	CROSS CITY	FL
DAG	DAYS MARINE	THOMASVILLE	GA
DAH	D&H MARINE	LOS ANGELES	CA
DAI	DAVIDSON MARINE INC	PORT HAYWOOD	VA
DAJ	SEA DART BOATS INC	SARASOTA	FL
DAK	DANSKIN BOATS	OWLS HEAD	ME
DAL	ARONOW MARINE	FORT LAUDERDALE	FL
DAM	DAMIAN MCLAUGHLIN JR. CORP	N FALMOUTH	MA
DAN	DANA YACHT COMPANY (DBA)	SEATTLE	WA
DAO	DENNIS ALL OUT PERFORMANCE CORP	Largo	FL
DAP	COASTAL YACHTS INC	PEMBROKE	MA
DAQ	WATERMARK SPORTS INC	HARRIMAN	TN
DAR	DARLING BOAT(DBA)	JEFFERSONVILLE	IN
DAS	DELASHMUT’S SCULL BOATS	RICHLAND	OR
DAT	DONVILLE APPLIED RES TECH INC	NEWPORT BEACH	CA
DAU	DAVRO LABS	WESTERLY	RI
DAV	DAVIDSON MFG CO LTD	VANCOUVER	BC
DAW	J & J INDUSTRIES INC	BRIELLE	NJ
DAX	ORANGE TORPEDO TRIPS	GRANTS PASS	OR
DAY	DAYTONA MARINA & BOATWORKS	DAYTONA BEACH	FL
DAZ	DODSON BOAT SALES CO	STONINGTON	CT
DBA	DIAMOND BACK	SHREVEPORT	LA
DBB	DOUGLAS BROOKS BOATBUILDER	VERGENNES	VT
DBC	DIRTY BIRD CUSTOM BOATS LLC	EASTON	MD
DBD	DANS BOATBUILDING	PORT ST LUCIE	FL
DBE	DELTA BOAT WORKS	PORT CANAVERAL	FL
DBF	DAVIS BOATWORKS INC	WANCHESE	NC
DBG	DREAM BIG COMPANY LLC	FORT WORTH	TX
DBH	DORY BOAT CO	ST PETERSBURG	FL
DBI	DRAGONFLY BOATWORKS LLC	VERO BEACH	FL
DBJ	CANAVERAL CUSTOM BOATS	CAPE CANAVERAL	FL
DBK	DURBECKS	HOLMES BEACH	FL
DBL	DAVIS BOAT WORKS	WANCHESE	NC
DBM	DIXIE BOAT MARINE	LAREDO	TX
DBN	DAVIS BOAT CO	EDGEWATER	FL
DBO	DUCK BOSS BOATS LLC	CANTON	OH
DBP	CASCADE BOAT	ROLLINGBAY	WA
DBQ	DOUG BOWERS’ CANOE CO	BURNT HILLS	NY
DBR	DALLAS BOAT REPAIR	BRIDGETON	NC
DBS	FLOW CHAMBER MARINE (INC)	CHIEFLAND	FL
DBT	DIABLO BOATS TEXAS	SEABROOK	TX
DBU	DRAG BOATS UNLIMITED LLC	PARKER	AZ
DBV	DAVID’S BOAT SHOP	BREWERTON	NY
DBW	DARGEL BOAT WORKS	DONNA	TX
DBX	DAVIS BROS MARINE	WESTPORT POINT	MA
DBY	DERBY YACHTS (DBA)	LOUISVILLE	KY
DBZ	COVE YACHT MANF CO	TAMPA	FL
DCA	DURACRAFT MARINE LLC	COLUMBIA	SC
DCB	DONSON CRAFT BOATS	SPRING GROVE	IL
DCC	DESCHUTES CORP	LA PINE	OR
DCD	DESIGNER CRAFT BOAT CO	TAZEWELL	TN
DCE	DAVES CUSTOM BOATS	EL CAJON	CA
DCF	DONELSON CUSTOM FABRICATION	ASHLAND CITY	TN
DCG	DECK CRAFT INC	SELLERSVILE	PA
DCH	SOUTHBAY DUCK BOATS	SAYVILLE	NY
DCI	DRY CREEK INDUSTRIES	MOSIER	OR
DCJ	DOYLE CRAFT	DECATUR	GA
DCK	DILLEN CRAFT INC	MOBILE	AL
DCL	DELTA CLIPPER INC	LAVERGNE	TN
DCM	D&C MARINE BOAT BUILDERS INC	BRISTOL	RI
DCN	DELTA COUNTRY BOATS	WALNUT GROVE	CA
DCO	DACO COMPOSITE MFG INC	BANDON	OR
DCP	DAVARD CORP	VENTURA	CA
DCQ	DANIEL H CALDWELL	MARYVILLE	TN
DCR	CHESAPEAKE CV MRNA INC	DELTAVILLE	VA
DCS	DRISCOLL CUSTOM BOATS	SAN DIEGO	CA
DCT	DIAMOND CITY BOATWORKS	BEAUFORT	NC
DCU	DOWN ISLAND TRADING CO	DEER HARBOR	WA
DCV	DAVENPORT MARINE CO	SAN JOSE	CA
DCW	DURRA CRAFT	MARYSVILLE	WA
DCX	ISLAND DORY CO	FRIDAY HARBOR	WA
DCY	INFIELD CREATIONS INC	LAJUNTA	CO
DCZ	WASH D.C. HOMEMADE BOATS	NULL	DC
DDA	DIXIE DIAMOND BOAT CO INC	SHREVEPORT	LA
DDB	D & D BOAT MFG	CONWAY	AR
DDC	DIRTY DAVES MARINE	LAKE ELSINORE	CA
DDD	DRY DIVER INTERNATIONAL	JUPITER	FL
DDE	DANA DECKER BOATWORKS INC	JACKSONVILLE	FL
DDF	D&D METAL FABRICATION	DOVER	FL
DDG	CATER	MOBERLY	MO
DDH	DEAN HILDEBRAND CO	SACRAMENTO	CA
DDI	DOUBLE DINGHY INC	BRICK TOWNSHIP	NJ
DDJ	BRADFORD GROUP	FT LAUDERDALE	FL
DDK	SILHOUTTE CRUISERS	ESCALANTE	UT
DDL	D. BOND	SPRING CITY	TN
DDM	DICKS DISCOUNT & MARINE	GOULDSBORO	ME
DDN	DALE DENNING INC	OXFORD	MD
DDO	DIVER DORYS	SANTA ANA	CA
DDP	D & D PERFORMANCE MARINE LLC	CHICKASHA	OK
DDQ	D&D MARINE MFG CO	HOUSTON	TX
DDR	D&R DISTRIBUTORS	BEAVERTON	OR
DDS	DINGY DORY CO	CARLSBAD	CA
DDT	DIAMOND CRAFT BOAT CO	MOREHEAD CITY	NC
DDU	DEADDUX LLC	TALLAHASSEE	FL
DDV	CYPRESS COVE BOAT WKS	LAKE PARK	GA
DDW	DUXBURY DORY WORKS	GREEN HARBOR	MA
DDX	CONCEPTS BOATS INC	OPA LOCKA	FL
DDY	DINGHYLAND	SANTA ANA	CA
DDZ	SURFACE SYSTEMS INC	BRANDON	FL
DEA	DOWN EAST MARINE SERVICES INC	WASHINGTON	NC
DEB	DOWNEAST BOATS & COMPOSITES	PENOBSCOT	ME
DEC	S.A. DECKER CO.	RIDGE	MD
DED	DERRICK CONSTRUCTION CO INC	ROCKPORT	TX
DEE	PEE DEE BOATS	HEMINGWAY	SC
DEF	VENOM BOATS INC.	MOUNTAIN HOME	AR
DEG	DECA GLOBAL LLC	MEMPHIS	TN
DEH	DEHLER NORTH AMERICA	CHICAGO	IL
DEI	DEFENDER INDUSTRIES.	WATERFORD	CT
DEJ	DESIGN ENGINEERING RES	PORTLAND	OR
DEK	DICKSONS FBRG FABRICATION	LAXAHATCHEE	FL
DEL	DELTA MARINE INC	SHARPSVILLE	IN
DEM	STARCRAFT MARINE	TOPEKA	IN
DEN	DENALI POWERBOATS INC	POMPANO BEACH	FL
DEO	CALIFORNIA SUN	WESTFIELD	MA
DEP	DEFENDER POWERBOATS INC	MIAMI	FL
DEQ	ALMARC	DOTHAN	AL
DER	D & N ENTERPRISES	PANAMA CITY	FL
DES	DESOTO MFG & SUPPLY CO	MEMPHIS	TN
DET	DELBROSE MACH&TOOL CO.	POMPANO BEACH	FL
DEU	BAYSIDE BOATS INC	BAY ST LOUIS	MS
DEV	DEAVER CUSTOM BOATS	SUN VALLEY	CA
DEW	DEWEY ELECTRIC INC	VENTURA	IA
DEX	DEXTRON FIBERGLASS	ALEXANDRIA	LA
DEY	DEHLER YACHTS EAST INC	WARWICK	RI
DEZ	D C F ENTERPRISES	INDIANAPOLIS	IN
DFA	DRIFT MASTER INC	SHERIDAN	WY
DFB	DEFIANCE BOATS	BREMERTON	WA
DFC	DACUS MANUFACTURING INC	JACKSONVILLE	TX
DFD	DOWN EAST FIBERGLASS	DURHAM	NH
DFE	DAN LYN FIBERFORMS	DEL RAY BEACH	FL
DFF	DUFFY ELECTRIC BOAT CO	ADELANTO	CA
DFG	DAVID FOSTER BOATS	ARROWSIC	ME
DFH	D F HARRIS & SONS INC	NEWBURYPORT	MA
DFI	PORT CITY FIBERG & PLS	CASTLE HAYNE	NC
DFJ	DAYTONA FBGLS POOLS	ORMOND BEACH	FL
DFK	STAN DIXON FIBERGLASS	BLYTHEWOOD	SC
DFL	DOLPHIN BOATS INC	PRINCETON	FL
DFM	DFR MANUFACTURING	WEST JORDAN	UT
DFN	OLYMPIC YACHTS LTD	MONTREAL 382	QC
DFO	DRIFT-RITE BOAT	VANCOUVER	WA
DFP	DELCO FIBERGLASS PRODS	JOSHUA	TX
DFQ	CAN-AM FABRICATION	MARYSVILLE	WA
DFR	DEFIRS MARINE	CORBETT	OR
DFS	STANDARD FBGLS INC	PINELLAS PARK	FL
DFT	SCORPION BOATS	PHOENIX	AZ
DFU	DOLPHIN BOAT SALES	SAN RAFAEL	CA
DFV	BLAZER MANUFACTURING	LEESBURG	FL
DFW	DART-FORTH MARINE LTD	MILFORD	CT
DFX	DEATON’S FBGLS SHOP	SPARTANSBURG	SC
DFY	DONALDS FABRICATION & MACHINE	VIOLET	LA
DFZ	DEERFOOT YACHT SALES	Boothbay Harbor	ME
DGA	ARROW BOAT DIV	NORTHBROOK	IL
DGB	STEPHEN ROCK YACHT BROKER	SAN DIEGO	CA
DGC	COASTAL YACHTS INC	BLAIR	NE
DGD	DIGITRADE INC	FREMONT	CA
DGE	DIAMOND G ENTERPRISES	NEWBERG	OR
DGF	CORAL SEES	W LAFAYETTE	IN
DGG	DERECKTOR-GOETZ YACHTS	BRISTOL	RI
DGH	SPEED SAILING SPEC INC	SANTA CLARA	CA
DGI	DURA-GLASS INDUSTRIES	WAUPACA	WI
DGJ	SAVILL BOATS	MIRA LOMA	CA
DGK	CLASSIC BOAT CO	RALEIGH	NC
DGL	DAIGLE CRAFTS	PIERRE PART	LA
DGM	DR. GLASS MARINE	OAK BLUFFS	MA
DGN	DRAGON-CRAFT CUSTM BTS	BELLFLOWER	CA
DGO	AGAPE BOATS	SAN MATEO	FL
DGP	DYNA-GLASSTICS PLASTIC	COMMERCE CITY	CO
DGQ	BARKER MANUFACTURING	MAGNOLIA	AR
DGR	COASTAL TUG & TOWING	SOUTH BEND	IN
DGS	DEGEEST MARINE INC	MARBLE FALLS	TX
DGT	DONALD G TRIPP	SOMERSET	MA
DGU	DOUBLE EAGLE BOAT MFG	VENUS	TX
DGV	DABBLER CO	SAN ANGELO	TX
DGW	CANYON INDUSTRIES	DEMING	WA
DGX	CLEARWATER RIVER BOATS	LEWISTON	ID
DGY	BUFFALO MINI BOATS INC	BUFFALO	NY
DGZ	DAGMAR INC	DELTAVILLE	VA
DHA	SOUTHERN FABRICATORS	LAKE ARTHUR	LA
DHB	DARK HARBOR BOAT YARD	LINCOLNVILLE	ME
DHC	D H COURTRIGHT	HAMLIN	PA
DHD	KEN-DE INDUSTRIES LLC	KALEVA	MI
DHE	DEFEVER YACHTS NW INC	RENTON	WA
DHF	D&H FIBERGLASS	KAILUA KONA	HI
DHG	DENNIS H GERBER	LOS GATOS	CA
DHH	CODOS MARINE	YARDLEY	PA
DHI	D&H FIBERGLASS	TOMAHAWK	WI
DHJ	RCM MARKETING	WATERTOWN	SD
DHK	SEALCRAFT	STILLWATER	MN
DHL	DOHLE-MADLEM ALUM BOAT	MILWAUKIE	OR
DHM	D & H BOAT MANUF CO	MOSES LAKE	WA
DHN	FIBERCRAFTERS OF EDNBG	EDINBURG	TX
DHO	CASTLE BOATS MFG	HARWOOD HEIGHTS	IL
DHP	BLEVINS CO	EDGECOMB	ME
DHQ	ASHTON MINI-CRUISERS	COPPERAS COVE	TX
DHR	DRIFTWOOD HARBOR INC	MARATHON	FL
DHS	DUTCH HARBOR SHIPYARD	JAMESTOWN	RI
DHT	CLEMAR MFG INC	MT VERNON	WA
DHU	D&H MARKETING SVCS INC	BUTLER	PA
DHV	INDIAN RIVER MARINE INC	FT PIERCE	FL
DHW	DON HILL RIVER BOATS	SPRINGFIELD	OR
DHX	CHARACTER YACHTS INC	ST PETERSBURG	FL
DHY	DOUGLAS HAMLIN YCHT SR	COSTA MESA	CA
DHZ	BEW BOAT CO	ST PETERSBURG	FL
DIA	DIAMOND BACK BOATS	VENETA	OR
DIB	DEMAREE INFLATABLE BT	FRIENDSVILLE	MD
DIC	DEEP IMPACT CUSTOM BOATS	KEY LARGO	FL
DID	TILTON BOATS INC	JENSEN BEACH	FL
DIE	DI-NAM-IK ENGINEERING	APACHE JUNCTION	AZ
DIF	DIAMOND FABRICATION	CLARKSTON	WA
DIG	DIRIGO BOAT WORKS LTD	WICHITA	KS
DIH	PARADISE MARINE	HARBOR CITY	CA
DII	STOLPER LLC	PALM CITY	FL
DIJ	COOK MARINE INC	MADISONVILLE	LA
DIK	SPEED ENTERPRISES	NEWPORT BEACH	CA
DIL	CAROLINA DIELECTRIC	LEXINGTON	SC
DIM	DISSIDENT	MOUNTAIN HOME	AR
DIN	DOUCETTE INC (OOB)	SHIP BOTTOM	NJ
DIO	DION CUSTOM BOAT	WALTHAM	MA
DIP	SON DESIGNS	DOVER	ID
DIQ	ALTECH YACHTS INC	FT LAUDERDALE	FL
DIR	DRIFT RIGHT BOATS	BRUSH PRAIRIE	WA
DIS	DISTINCTIVE BOAT DESIGNS (DBA	SIMONTON	TX
DIT	DOUBLE S ENTERPRISES INC	CENTERVILLE	TX
DIU	DIVERSIFIED MOBIL PROD	ELKHART	IN
DIV	DIVERSIFIED YACHT SERVICES INC	FT MYERS BCH	FL
DIW	HOSELTON & ASSOCIATES INC	HONOLULU	HI
DIX	DIXIE BOATS	LYNNVILLE	TN
DIY	INT’L SPORTS PRODUCTS	JENKINTOWN	PA
DIZ	AQUA PRODUCTS & SERV	MORRIS	GA
DJA	DALE INDUSTRIES	HAMMOND	NY
DJB	DEAN JOHNSON BOATS INC	WANCHESE	NC
DJC	LEGACY YACHTS INC	CLEARWATER	FL
DJD	STRIKE ZONE BOATS	PEARLAND	TX
DJE	ROBERT M EVANS	ELKHART	IN
DJF	B & J FIBERGLASS	CHARLESTON	TN
DJG	BAUM BOATS	MANNS HARBOR	NC
DJH	AQUA GLASS CO	SALEM	OR
DJI	REGULATOR MARINE INC	EDENTON	NC
DJJ	DONALD J JENKINS	AGANA	GU
DJK	CRAIG MARINE INDUSTRIES	SOUTH BEACH	OR
DJL	BANDITT BOATS	FRIENDSVILE	TN
DJM	UNIQUE FABRICATION	HERMISTON	OR
DJN	A C E DISTRIBUTORS	WINTER HAVEN	FL
DJO	DENNIS CAHILL	VIENNA	MO
DJP	D J PONTOONS	TRUTH-CONSEQU	NM
DJQ	DAWN ENGINEERING	PORT CHARLOTTE	FL
DJR	PROJECT MARINE INC	RAINIER	WA
DJS	TEXSPORT	HOUSTON	TX
DJT	MARC JAIME	MELBOURNE	FL
DJU	FIRST IMPRESSION PAINTING &	PORTSMOUTH	VA
DJV	D J ‘S FIBERGLASS PRODUCTS	CHESAPEAKE	VA
DJW	DOLPHIN INDUSTRIES	ORANGE	CA
DJX	DIXIE MARINE	BILOXI	MS
DJY	DOWN JERSEY BT CO INC	TUCKERTON	NJ
DJZ	BOWYER CONSTRUCTION	LAURINBURG	NC
DKA	OCOTOOL COMPANY	VENTURA	CA
DKB	MARLIN YACHT MANUFACTURING INC	MIAMI	FL
DKC	ADAMS BOAT BUILDING CO	RIVERIA BEACH	FL
DKD	NIEMANN AND COMPANY	LYNWOOOD	WA
DKE	DANKEN BOATS	GREENVILLE	NC
DKF	DENMAR MFG INC	PALATKA	FL
DKG	DINGHIES INC	RICHLAND	MI
DKH	DIAMOND M MARINE	ST PETERSBURG	FL
DKI	COOPER; EULON	CHICAGO	IL
DKJ	GREAT RIVER OUTFITTERS	NORTH KINGSTOWN	RI
DKK	STERLING BOATS	GIDDINGS	TX
DKL	DOCKRELL INC	PARSIPPANY	NJ
DKM	DICKIE MO’S BOATS	CYNTHIANA	IN
DKN	DERICKSON SMALLBOATS	FREELAND	WA
DKO	DELTA BOAT CO	FRESNO	CA
DKP	DIAMOND BACK MFG INC	COCOA	FL
DKQ	COMPASS YACHTS	SOUTH ORLEANS	MA
DKR	DERECKTOR SHIPYARDS	BRIDGEPORT	CT
DKS	DIERKS BOATWORKS	MYRTLE CREEK	OR
DKT	DOCKTON OCEAN SERVICES	DOCKTON	WA
DKU	SABRE BOATS	KAUFMAN	TX
DKV	DREAM CRUISER INC	ELKHART	IN
DKW	D&D MARINE FIBERGLASS FABCTN	BALLINGER	TX
DKX	KEN MARTIN MARINE	TRINITY	TX
DKY	DYKES BOAT WORKS	MOBILE	AL
DKZ	D K ZIFKA	TAKOMA	WA
DLA	D A MFG CO	TULIA	TX
DLB	ARIZONA MINI-BOAT MFG	PHOENIX	AZ
DLC	DAVID LEBONS CUSTOM CARPENTRY	WOODBINE	MD
DLD	DELTA DORRY	BETHEL ISLAND	CA
DLE	DOREE LAMM ENTRPRS INC	HOLLYWOOD	FL
DLF	D F FALLS CO	LAKESIDE	OR
DLG	W.R. WALWORK & ASSOC INC	PALMETTO	FL
DLH	DAN MCLAUGHLIN CO	ATLANTIC	ME
DLI	DIVERSITY LAMINATORS	SARASOTA	FL
DLJ	DELTACRAFT OF MOBILE	MOBILE	AL
DLK	THE SKI CLINIC	ANTIOCH	CA
DLL	DALLMANN PLASTICS	UNITY	WI
DLM	DORA-LEE MFG	BENNETTSVILLE	SC
DLN	DOLPHIN BOATS INC	MIAMI	FL
DLO	DUPLIN MARINE INC	WINTHROP	MA
DLP	DANALEVI POWERBOATS CORP	BELCHERTOWN	MA
DLQ	D M LEIGHT CO	TENANTS HARBOR	ME
DLR	W N DOLLAR	BAINBRIDGE	GA
DLS	CAL CSTM YT & MRNE HDWR	REDONDO BEACH	CA
DLT	DONALD L THOMPSON	AVENUE	MD
DLU	DELTA MARINE INDUSTRIES INC	SEATTLE	WA
DLV	SEA ISLAND DORY	SULLIVANS ISL	SC
DLW	DONALD LOWEREE BOATS	TRAPPE	MD
DLX	DELUX BOAT CO	ALTAMONT	IL
DLY	LARIAT BOATS	ADEL	GA
DLZ	DELAWARE HOMEMADE BOATS	NULL	DE
DMA	EDGEWATER POWER BOATS LLC	EDGEWATER	FL
DMB	DUMAS MARINE	PORT ARANSAS	TX
DMC	DOUGLASS & MCLEOD INC	GRAND RIVER	OH
DMD	MOYER’S SHOP	VINALHAVEN	ME
DME	DUNCAN MARINE ENTERPR	TAIPEI	NU
DMF	DIXIE MANUFACTURING	MILLEDGEVILLE	GA
DMG	DAMARISCOTTA BOATS INC	LINCOLNVILLE	ME
DMH	HOSEA MFG CO	QUITMAN	TX
DMI	DUROMARINE.	HUNTINGDON	TN
DMJ	GOODWIN/DIV MIDLAND IN	SHAWNEE MISSI	KS
DMK	DAVID M HUDSON MRN CON	TAMPA	FL
DML	DALEX MFG LTD	DOWNSVIEW	ON
DMM	DEL-MAR MARINE INC	CAPE CORAL	FL
DMN	DANIELS MARINE	SALUDA	VA
DMO	DURUS MARINE INC	RUSSELLVILLE	AR
DMP	DURAKON INDUSTRIES INC	LAPEER	MI
DMQ	DAVE MAPLES YCHT BRKER	SEATTLE	WA
DMR	DORADO CUSTOM BOATS LLC	PALM HARBOR	FL
DMS	DEALERS MANAGEMENT INC.	W. PALM BEACH	FL
DMT	DESTIN MACHINE INC	DESTIN	FL
DMU	DAVIS MRNE PROD CO INC	SEATTLE	WA
DMV	DMB MARINE	BELFAIR	WA
DMW	DMC BOATS INC	MIAMI	FL
DMX	DIVERSIFIED PRODUCTS	OPELIKA	AL
DMY	DIMARE YACHTS	MIAMI BEACH	FL
DMZ	DELUXE MARINE	RUSTON	LA
DNA	DONZI MARINE	WASHINGTON	NC
DNB	DNB MANUFACTURING	FERNDALE	WA
DNC	DURANAUTIC MFG CORP	BEACON	NY
DND	DANIEL DELEIRIS	MIDDLETOWN	RI
DNE	DCUCCI BOATS INC	PARKER	AZ
DNF	D&F BOATS	MIAMI	FL
DNG	DINGHY DEVELOPMENT LTD	SAN LEANDRO	CA
DNH	S & L DINGHIES	HOLLAND	MI
DNI	D & D ENTERPRISES	SEATTLE	WA
DNJ	DANGELO DIVERSIFIED	PHOENIX	AZ
DNK	D AND L COMPLIANCE INC	OAKLAND PARK	FL
DNL	BUD DANIELS BOATS	NAPLES	FL
DNM	DOLPHIN MARINE & MCHN	W PALM BEACH	FL
DNN	DBA MUDDY BOTTOM BOATS LLC	FLORENCE	SC
DNO	DANA DORIES	SAN CLEMENTE	CA
DNP	CLAYTON DESIGN	SPRINGFIELD	VA
DNQ	DNB MANUFACTURING	FERNDALE	WA
DNR	DON’S DRY DOCK MARINA	YAKIMA	WA
DNS	D & S ENTERPRISES	KENAI	AK
DNT	DYNATRAX INC	BOW	WA
DNU	DURANAUTIC INC	WAPPINGERS FL	NY
DNV	ADVENTURE VEHICLE DYNAMICS	BLAINE	WA
DNW	CALIFORNIA COOL MARINE PROD	ORANGE	CA
DNX	DANA BOATS	LONG BEACH	CA
DNY	DANNY’S MARINE SERVICE	GRIMESLAND	NC
DNZ	SODON’S AUTO BODY&MRNE	TACOMA	WA
DOA	DUFOUR & SPARKS OF AMR	ANNAPOLIS	MD
DOB	DAVIS & OBERG BLDG INC	WARREN	RI
DOC	DUNNE PLASTIC COMPANY	CARROLLTON	GA
DOD	BURKHARDT SPECIALS	LONGWOOD	FL
DOE	DYNAMIC BOATS	HAMPTON BAYS	NY
DOF	DOLFYN MARINE SERVICES	EDGEWATER	MD
DOG	MAD DOG MARINE INC	ANACORTES	WA
DOH	HEISLEY MARINE CORP	PORTLAND	OR
DOI	D O I	SANTA CLARA	CA
DOK	WEE BIG BOAT BUILDERS	WAPELLO	IA
DOL	DOLPHIN ENTERPRISES	OSWEGO	KS
DOM	CONDOR LIMITED USA	ANNAPOLIS	MD
DON	BLACK THUNDER POWERBOATS	LOUISIANA	MO
DOO	DORADO INC	VERO BEACH	FL
DOP	DASHEW OFFSHORE	TUCSON	AZ
DOQ	SCAT INC ‘BOAT DIVISION’	MCALLEN	TX
DOR	C-DORY INC	KENT	WA
DOS	LOS CABOS YACHTS INC	NEWPORT BEACH	CA
DOT	DOMINION BOAT & YACHT	PLACIDA	FL
DOU	DOLPHIN DINGHIES INC	BELLINGHAM	WA
DOV	DOVE AIRCRAFT INC	VERO BEACH	FL
DOW	DON’S BOAT WORKS	WILMINGTON	NC
DOX	FIBERGLASS UNLIMITED	HUBERT	NC
DOY	DOLPHIN INDUSTRIES.	NORTH CHICAGO	IL
DOZ	SMITH CRAFT INC	WEDOWEE	AL
DPA	DAVID PECCI CARPENTRY	BATH	ME
DPB	DRAGON POWERBOATS INC	POMPANO BEACH	FL
DPC	CATA MARINE INC	HULL	MA
DPD	DOLPHIN CANOE CO	WABASH	MN
DPE	DIAMOND MARINE	SANTA FE SPGS	CA
DPF	CEDAR RAPIDS MARINE	CEDAR RAPIDS	IA
DPG	CLASSIC YACHT BUILDERS INC	CHANUTE	KS
DPH	KELLEY OUTDOORS	N LOGAN	UT
DPI	DURA POLY INDUSTRIES INC	OCALA	FL
DPJ	MARATHON POWERBOAT CO INC	FT LAUDERDALE	FL
DPK	QUALITYCRAFT	RIVERDALE	GA
DPL	DISPLAY FABRICATORS	BRADENTON	FL
DPM	CLIPPERCRAFT MFG CO	PORTLAND	OR
DPN	DON PETERS INC	ALAMEDA	CA
DPO	BLACK RIVER BOATS	ROSE HILL	NC
DPP	DOLPHIN INC	LARGO	FL
DPQ	D P SQUARED CORP	EVERETT	WA
DPR	DIABLO PADDLESPORTS LLC	MARTINDALE	TX
DPS	DOWNEAST PEAPODS	NEWPORT	RI
DPT	DIAMOND PERFORMANCE BOATS	LAKE HAVASU CITY	AZ
DPU	BOATS BY BILL	EFFINGHAM	SC
DPV	B & V INDUSTRIES INC	TACOMA	WA
DPW	DEPEWS SMALL BT REPAIR	TALLAHASSEE	FL
DPX	BECHTEL-THOMPSON F.	CARRIERE	MS
DPY	SUNRISE POWER & SAIL	BROOKFIELD	OH
DPZ	D F MARINE INC	EDEN PRAIRIE	MN
DQA	BRADLEY W STEMEN-BOATBUILDER	WESTLAKE	OH
DQB	DAVE’S CUSTOM BT BLDG	LODI	CA
DQC	BLUE HILL BOATS	EAST BLUE HILL	ME
DQD	DESTEGO BOATS INC	ISLANDIA	NY
DQE	DELTA MARINE TECHNOLOGIES	CHARLESTON	SC
DQF	AIRBOAT MFG ASSOC INC	ALTAMONTE SPGS	FL
DQG	DYNAMIC PRODUCTS	NASHVILLE	GA
DQH	BELL CANOE WORKS	LA CROSSE	WI
DQI	STARLET BOAT CO	SARASOTA	FL
DQJ	BARRY DOUGLAS ENTERPRISES	OLYMPIA	WA
DQK	SQUADRANT MARINE CORP	MIAMI	FL
DQL	DRIFT BOATS MFG & SALES LLP	PARK CITY	MT
DQM	D & S MARINE INC	ROSCOE	IL
DQN	DRAKETAILS INC	SOLOMONS	MD
DQO	CARRYING PLACE BOAT CO	PHIPPSBURG	ME
DQP	DENNISON’S CUSTOM TRAILER WKS	MOUNT EATON	OH
DQQ	DEWITT SAILBOATS INC	POINT RICHMOND	CA
DQR	SURFE-RIDER BOAT MFG (OOB)	LANCASTER	SC
DQS	DUCKSTREAM ENTERPRISES	OKEECHOBEE	FL
DQT	CROCKER’S BOAT YARD	MANCHESTER	MA
DQU	BOSUN MARINE MARKETING	FT LAUDERDALE	FL
DQV	D&D MARINE CRAFTS	PORT RICHEY	FL
DQW	EAGLE HARBOR BOAT YARD INC	BAINBRIDGE ISLAND	WA
DQX	VINTAGE BOAT WORKS	TOLEDO	OH
DQY	JACK’S PLASTIC WELDING INC	AZTEC	NM
DQZ	DUKE SPORTFISHING YACHTS INC	EGG HARBOR CITY	NJ
DRA	DURAMOLD CORP	LINWOOD CITY	NJ
DRB	DIVER BOATS	MORENO VALLEY	CA
DRC	DOWN RIVER EQUIPMENT CO	WHEAT RIDGE	CO
DRD	DREADNOUGHT BOATWORKS	CARPINTERIA	CA
DRE	DREIER ELEMENTS	WEST SUNBURY	PA
DRF	BOATING CORP OF AMERICA	GALLATIN	TN
DRG	BUD INDUSTRIES INC	W WARWICK	RI
DRH	HARVEY HARLEY	BARTOW	FL
DRI	RIVTECH DRIFT BOATS	ANACORTES	WA
DRJ	DODGER BOATS	GREEN LAKE	WI
DRK	DRACO PRODUCTS LTD	E ROCHESTER	NY
DRL	DIRECT MARINE	KATHLEEN	FL
DRM	DREAMBOAT COMPANY INC	INDIANAPOLIS	IN
DRN	WHALE CRAFT	SEATTLE	WA
DRO	D&R ENTERPRISE	CLEVLAND	OH
DRP	PACIFIC ASIA PRODUCTS INC	CONCORD	CA
DRQ	DAY RAY BOAT MFG	MT DARA	FL
DRR	D R HILL CO	COSGROVE	OR
DRS	DOORN’S CRAFT SHOP	EUGENE	OR
DRT	TAYLOR BOATS	BALDWIN PARK	CA
DRU	CUTLER GATE	PERRINE	FL
DRV	DRIFT CRAFT	GOLD HILL	OR
DRW	DOR-RAY FIBERGLASS	MARYSVILLE	WA
DRX	DRACO INC/EUR AM INC	CORAL GABLES	FL
DRY	DARLING YACHTS INC	JEFFERSONVILLE	IN
DRZ	DRIFTER YACHTS	PHOENIX	AZ
DSA	LINSSEN YACHTS USA	NEW ROCHELLE	NY
DSB	BOYDS FIBERGLASS BOATS	S VINELAND	NJ
DSC	DOLPHIN BOATS LTD	N CHICAGO	IL
DSD	DAVO SURF DESIGN	COCOA BEACH	FL
DSE	DALE SCHNEIDER INC	BOKEELIA	FL
DSF	DUE SOUTH CHARTERS	BILOXI	MS
DSG	DESIGNS	TORRANCE	CA
DSH	DIASHIP INC	FT LAUDERDALE	FL
DSI	ILYA GERMANOVSKIY	N MIAMI BEACH	FL
DSJ	AAA ENTERPRISES – D A	TUCSON	AZ
DSK	DAVID SKELLON YCTS LTD	SOUTHAMPTON	NU
DSL	DON’S CRAFT	GENESEE	MI
DSM	DEEP SEA MARINE INC	LONG BEACH	CA
DSN	DISCOVERY MARINE	CORTLAND	NY
DSO	DESERT SPORTS CENTER	PHOENIX	AZ
DSP	DISCOUNT MARINE SUPPLY	TITUSVILLE	FL
DSQ	DRASSANES ESTIRTIZES	URB TINERO	PR
DSR	DAYSTAR	SAN DIEGO	CA
DSS	SPORTSMAN’S JET INC	FT WALTON BEACH	FL
DST	CANONITA DORIES	DURANGO	CO
DSU	SURVIVOR BOATS	DEARBORN HTS	MI
DSV	DISCOVERY CORPORATION	VANCOUVER	WA
DSW	SELECT WOODS INC	KEYSTONE HTS	FL
DSX	SOUTHARD’S BOATYARD INC	BABYLON	NY
DSY	ODYSSEY CUSTOM BOAT WK	BELLEVUE	WA
DSZ	DAYTONA RIVER RATS	ORMOND BEACH	FL
DTA	D 8 T ALUMINUM BT SHP	THIBODAUX	LA
DTB	BOLLINGER MACH SHOP & SHIPYRD	LOCKPORT	LA
DTC	DUTCH CRAFT INC	ST PETERSBURG	FL
DTD	DITMAR/DONALDSON	COSTA MESA	CA
DTE	DAL-TECH ENERGY SYSTEM	OAK CREEK	WI
DTF	DAVID TABOR	MIDDLETOWN	MD
DTG	JAMES E HOVORKA	SELAH	WA
DTH	BETHEL INDUSTRIES	ROSEBURG	OR
DTI	POWERPLAY COMPANY	BRADENTON	FL
DTJ	D & T FIBERGLASS INC	SACRAMENTO	CA
DTK	DRY DOCK TACKLE CORP	EARLY	IA
DTL	DISHMAN TRAILER	SPOKANE	WA
DTM	DANITA MARINE	LAKE TOMAHAWK	WI
DTN	DELTA BOATS	COOPERSTOWN	ND
DTO	D C TOOLING & REPAIR	SEATTLE	WA
DTP	DAVE’S STERN DRIVE	DENTON	MD
DTQ	ICHTHUS KAYAKS & CANOES	MT PLEASANT	SC
DTR	DAWN TRADING CO INC	SARASOTA	FL
DTS	DEMGE BOAT REPAIR	BLOUNTSTOWN	FL
DTT	PISCEAN VENTURE INC	ONECO	FL
DTU	INDUSTRIAL FIBERGLASS MFR CO	PINE BLUFF	AR
DTV	DECKHANDS MARINE SUPPLY	WALNUT GROVE	CA
DTW	SUN STAR BOAT CORP	WALES	WI
DTX	SONATA IMPORT CORP	FT LAUDERDALE	FL
DTY	MING GALLERY INC	PUYALLUP	WA
DTZ	ADVENTURE BOATS	RICHARDSON	TX
DUA	JENSEN MARINE CORP	GOSHEN	IN
DUB	I M S MARINE INC	NORTH KINGSTON	RI
DUC	THE DUCK BOAT COMPANY INC	NEWCASTLE	ME
DUE	DUER HIGH PERFORMANCE COMPOSITES	BEAUFORT	SC
DUF	DUFOUR YACHTS USA INC	HIGH SPRINGS	FL
DUG	DUGAS ALUM BOAT WORKS	ST MARTINVILLE	LA
DUH	LAKE AND BAY BOATS LLC (OOB)	SEBRING	FL
DUI	DURAGLASS BOATS	WILLACOOCHEE	GA
DUJ	DUFFY & DUFFY FBRGLS BTS	BROOKLIN	ME
DUK	R P M DUCK BOATS	LA CROSSE	WI
DUL	DULL’S ENTERPRISES	DESTIN	FL
DUM	DRUM-I-OTO CANOE COMPANY	BLAIR	WI
DUN	CAP SANTE MARINE LTD	ANACORTES	WA
DUO	DUCKBUSTER CORP	MANSON	IA
DUP	DUPREE FIBERGLASS INC	QUITMAN	GA
DUQ	DUKE MARINE AND MARINE SALVAGE	WARWICK	RI
DUR	DURALUM MANUFACTURING	EVERETT	WA
DUS	DUSKY MARINE INC	DANIA	FL
DUT	DOWNUNDER BOAT WORKS	KELSEYVILLE	CA
DUU	DUTCHMAN ENTERPRISES	OREGON CITY	OR
DUV	DURAWELD BOAT CO	PLAQUEMINE	LA
DUW	DUROBOAT MFG INC	SEATTLE	WA
DUX	DOUGLAS MARINE CORP	DOUGLAS	MI
DUY	MOTION MARINE	MIAMI	FL
DUZ	DURHAM BOAT CO	DURHAM	NH
DV1	WESMOR COMPANY	INVERNESS	FL
DVA	WIND DEVIL AIR BOAT WR	ORANGE	CA
DVB	DAVID BRILEY ENTERPRIS LTD	GRIMESLAND	NC
DVC	DOVER PT SEA CHARTERS	DOVER	NH
DVD	DAVIDSON BOATS	BAKERSFIELD	CA
DVE	DAVE EXLEY	MELBOURNE	FL
DVF	PAN HANDLER’S MARINE	WEWAHITCHA	FL
DVG	DAVENPORT BOATS	MARSHALL	AR
DVH	DAVIS MARINE INC	HOLLYWOOD	FL
DVI	DEVINE & SONS INC	MILFORD	NH
DVJ	DAVID RIZZO JR	SAYREVILLE	NJ
DVK	BRYANT BOAT WORKS	WESTPORT	MA
DVL	DIVERSIFIED LAMINATORS	LONG BEACH	CA
DVM	NEW ENGLAND MRN SPORTS	WILTON	CT
DVN	AVALON & TAHOE MFG INC	ALMA	MI
DVO	DEVOS INC	DELPHI	IN
DVP	DOUGLAS VAN PATTEN	FLINT	MI
DVR	DIVER’S LOCKER INC	PITTSBURG	CA
DVS	DAVIS CUSTOM BOAT & WD	BROOKLINE	MA
DVT	DE’VINTAGE INC	BURBANK	CA
DVU	DESERT VIEW HOUSEBOATS	SALT LAKE CITY	UT
DVV	DEVON MIKEL	ELKHART	IN
DVW	DAVIS & SON BOAT WORKS	GRAND BAY	AL
DVX	INFLATABLE MARINE PRODUCTS IN	HOWARD CITY	MI
DVY	DAVEY BOATS	WAYNESBORO	PA
DVZ	DAVIS INDUSTRIES INC	MALVERN	AR
DWA	DOWN EASTER CO	DOVER	MA
DWB	DOUG WESTIN’S BOAT SHOP INC	SAYVILLE	NY
DWC	DUSTY WATER CANOE WKS	IOWA CITY	IA
DWD	DARRAH INDUSTRIES INC	MYRTLE BEACH	SC
DWE	CHIEF CANOES	ROCKLEDGE	FL
DWF	DONALD W FARNSWORTH	CHINA	ME
DWG	GARD AERO MARINE	ELYRIA	OH
DWH	DIABLO WATERCRAFT CO.	GREENSBORO	NC
DWI	DAVID WALTER’S YACHTS LTD	NEWPORT	RI
DWJ	SNO VALLEY DRIFTBOATS	CARNATION	WA
DWK	DANS BOATWORKS	THOMASVILLE	GA
DWL	PINTAIL DUCK BOATS	BATESVILLE	MS
DWM	DEMPSTER WELDING & MFG	MORRILL	NE
DWN	DAWN MARINE CORP	KENNER	LA
DWO	DYNASTY WORLD YACHTS	MCLEAN	VA
DWP	DOUG’S WOOD PRODUCTS	FREEMONT	CA
DWQ	SUNDANCER ENTERPRISES LLC	LEXINGTON	SC
DWR	TRIAD MARINE INC	LA CONNER	WA
DWS	DOWNING & SONS INC	NEW CARLISLE	OH
DWT	BRISSEY ALUMINUM	MARYSVILLE	CA
DWU	CARIBBEAN CRUISERS	PICKWICK	TN
DWV	JAMES DOYAL	BATAVIA	IL
DWW	DON WEST	HIGHLANDS	TX
DWX	DEFELICE WELDING & FBRCTN	BOURG	LA
DWY	DUTCH WHARF BOATYARD	BRANFORD	CT
DWZ	ALUMINUM BOAT WELDING	MAUREPAS	LA
DXA	DIXIE AIRBOATS INC	LEAGUE CITY	TX
DXB	DEXTER BOAT CO INC	ELKHART	IN
DXC	PERFORMANCE MUD BOATS	RACELAND	LA
DXD	DIXIE DEVIL MFG CO	NASHVILLE	TN
DXE	DIXIE BOAT WORKS	NEWTON	NC
DXF	DIXIE FIBERGLASS PROD	WINTER GARDEN	FL
DXG	DYNAGLASS	SAREPTA	LA
DXH	DIXIE GLASS	LEPANTO	AR
DXI	AMERISHIP INDUSTRIES	SANTA ANA	CA
DXJ	DORCHESTER INDUSTRIES INC	DORCHESTER	NJ
DXK	DAKOTA FIBERGLASS	WEBSTER	SD
DXL	DOLPHIN VALLEY SAILBOATS INC	LOS FRESNOS	TX
DXM	DIXIE MARINE MFG	ENTERPRISE	AL
DXN	AMERICAN OLYMPUS RECREATION	CLAREMONT	NC
DXO	POD INC	CRYSTAL RIVER	FL
DXP	DESIGN COMPOSITES	SOUTH PORTLAND	ME
DXQ	DUXBURY HIGH SCHOOL	DUXBURY	MA
DXR	ACADIAN GEOPHYSICAL SERVICES	ST. MARTINVILLE	LA
DXS	B & A MARINE CONCEPTS	DARIEN	GA
DXT	INFLATABLE INDUSTRIES LLC	WILLIAMSTON	MI
DXU	DOLPHIN SAILBOATS INC	MONTGOMERY	TX
DXV	FOUR SONS	FAIR BLUFF	NC
DXW	RICHARD P DOW	LAKE HOPATCON	NJ
DXX	MOBRO MARINE INC	GREEN COVE SPRINGS	FL
DXY	DREAM MARINE CO	LUCAMA	NC
DXZ	VECTOR BOATS	SALEM	OR
DYA	DAYTONA CUSTOM YACHTS	DAYTONA BEACH	FL
DYB	DYNAMAGLAS BOAT CO	SARASOTA	FL
DYC	DAWSON YACHT CORP	CLEARWATER	FL
DYD	DEFENDER YACHT CORP	MIAMI	FL
DYE	THE ANCHORAGE INC	WARREN	RI
DYF	DEL REY YACHT WORKS	JACKSONVILLE	FL
DYG	DIDHAM YACHTS	SAN DIEGO	CA
DYH	DUNKIRK YACHTS INC	PALMYRA	NJ
DYI	DMR YACHTS	KENNEBUNK	ME
DYJ	DEERFOOT YACHT SERVICES	FT LAUDERDALE	FL
DYK	DEL MAR YACHTS INC	PHOENIX	AZ
DYL	SUNDOWN MARINE INC	HUNTINGTON BCH	CA
DYM	DYNAMIC MARINE INC	MT CLEMENS	MI
DYN	DYNAMIC MARINE BOATWORKS INC	ALAMEDA	CA
DYO	DYNASTY INTERNATIONAL INC	BLOOMFIELD HILL	MI
DYP	DYNAMICS PLASTICS	NEW PARIS	OH
DYQ	DYNA GLASS	HUGO	MN
DYR	DYNA CAT CORP	FOSTER CITY	CA
DYS	DANIEL YACHTS & SHIP	FT LAUDERDALE	FL
DYT	DIAMOND YACHTS	SNEAD’S FERRY	NC
DYU	DAYTON CUSTOM BOATS	SCITUATE	MA
DYV	DYNATEC USA CORP	GARDENA	CA
DYW	DAVIS YACHTS INC	EGG HARBOR CITY	NJ
DYX	DYNA MARINE ENGINE	TOMS RIVER	NJ
DYY	DYCUS YACHTS	FT LAUDERDALE	FL
DYZ	DEHLER YACHTS SOUTH	SEABROOK	TX
DZA	DYNA MIDWEST YACHTS INC	ALPENA	MI
DZB	DURABLADE CORP	ROCKPORT	TX
DZC	DYNAMIC PRODUCT INC	SPRINGFIELD	MO
DZD	WHISPERCRAFT ELECTRIC BOATS	MONTROSE	AL
DZE	DAILEY ENTERPRISES	TRIMBLE	MO
DZF	DEFIANT POWER BOAT CORP	CLEARWATER	FL
DZG	MONTEGO BOAT CO	SIMPSONVILLE	SC
DZH	DESERT SHORE HOUSEBOATS	LAYTON	UT
DZI	DIVI-DIVI MARINE INC	GREENSBURG	PA
DZJ	ALLMAND BOAT CORP	MIAMI	FL
DZK	B & B FIBERGLASS	HAZLEHURST	GA
DZL	MT DIABLO BOATS	REDWOOD CITY	CA
DZM	DOOZEE MANUFACTURING INC	SPRINGFIELD	MO
DZN	MYSTIC POWERBOATS INC	DELAND	FL
DZO	NATIONAL FIBERGLASS INC	KELLER	TX
DZP	NORSCO MARINE.	NULL	WA
DZQ	CDS MARINE	LEXINGTON	NC
DZR	AQUATEC INC	GRAND RAPIDS	MI
DZS	BEAVER MARINE MFG INC	PORT ST JOE	FL
DZT	PLASTIC CREATIONS INC	DALTON	GA
DZU	TRIFECTA HOUSBOATS	MONTICELLO	KY
DZV	BLUEWATER SPORTFISHING BOATS	FT PIERCE	FL
DZW	NIXON’S PERFORMANCE MARINE	MILWAUKEE	OR
DZX	WORLD CLASS MARINE INC	PASCO	WA
DZY	M & R SHEET METAL	NYSSA	OR
DZZ	DRAGON FLY CORP	DOTHAN	AL
EAA	EAGLE MANUFACTURING	NEW BERLIN	WI
EAB	EAGLE AIR BOATS	GONZALES	TX
EAC	EAST ASIA COMPOSITES	SOUTH BLOOMINGTON	MN
EAD	EDEY & DUFF INC	MATTAPOISETT	MA
EAE	EAST BAY BOAT WORKS INC	HARKERS ISLAND	NC
EAF	SUWANNEE-HAMILTON VOC TECH	LIVE OAK	FL
EAG	EAGLE BOAT CO	KIRKLAND	WA
EAH	KIMPEX USA LTD	CHAMPLAIN	NY
EAI	FLATS MASTER BOATS INC	SPRING	TX
EAJ	BEAR LAKE BOATS	RICE LAKE	WI
EAK	KARELSEN CUSTOM BOATS	SEATTLE	WA
EAL	TALL BOATS	HOOPERSVILLE	MD
EAM	E & M CUSTOMS LLC	KILGORE	IA
EAN	BLUEWATER BOAT BUILDING	E ISLIP	NY
EAO	ADVANCED COMPOSITES ASSOC	INDIAN HARB BCH	FL
EAP	EAGLE MANUFACTURING	FLIPPIN	AR
EAQ	SARLES BOAT & ENGINE SHOP INC	ANNAPOLIS	MD
EAR	WYATT EARP PERFORMANCE BOATS LLC	CUSHING	OK
EAS	FLAGSHIP MARINE GROUP LLC	COCONUT GROVE	FL
EAT	JUAN DE FUCA INTERNATIONAL	CARSON CITY	NV
EAU	MCGUIRE & ASSOC INC	MELBOURNE	FL
EAV	DOUBLE BARREL MARINE LLC	MARSING	ID
EAW	SEA WIND CATAMARAN SLS	CLEARWATER	FL
EAX	FISH BROTHERS MARINE SERVICE	QUEENSBURY	NY
EAY	EASTSAIL YACHTS	BOW	NH
EAZ	RIVERPRO INC	HILLSBORO	MO
EBA	EXPLORER BOAT & CANOE CO	CORSICANA	TX
EBB	EXPLORER SALTWATER BOAT CO	CORSICANA	TX
EBC	EICHENLAUB BOAT CO	SAN DIEGO	CA
EBD	Y Z BOAT CO	CEDARBURG	WI
EBE	EAST BAY BOAT WORKS	HARKERS ISLAND	NC
EBF	EXPLORER BOAT CO	ITHACA	MI
EBG	EAGLE BOATS	KANKAKEE	IL
EBH	E B HANAN & SON	HONOLULU	HI
EBI	ALUMA FAB SERVICES INC	HOUMA	LA
EBJ	ALTAY DISTRIBUTORS	COSTA MESA	CA
EBK	PHILLIPS INDUSTRIES	HASTINGS	NE
EBL	EUREKA BOAT & TACKLE	BAYSIDE	CA
EBM	EAGLE MARINE BOAT MFGS	MIAMI	FL
EBN	ERV’S BOATSHOP	SEATTLE	WA
EBO	ENDEAVOR BOATS (DBA)	BELLINGHAM	WA
EBP	EXOTIC BOATS	SEATTLE	WA
EBQ	ELLIOTT BAY CO	PORTLAND	OR
EBR	CLASSIC ERA BOAT WORKS LLC	SANFORD	FL
EBS	ETERNAL BOATS	DUNEDIN	FL
EBT	EAGLE BOAT MANUFACTURING	CORPUS CHRISTI	TX
EBU	ELEN BOATWORKS	CENTERVILLE	MA
EBV	EASTERN BOAT WORKS	E ROCHESTER	NH
EBW	EVERETT BOAT WORKS	CANTON	NY
EBX	EGEBERG ASSOCIATES	EASTON	MD
EBY	EBERT FULLWOOD BOATS	MYRTLE BEACH	SC
EBZ	ENGLISH BOOM SHIPYARD	NEWPORT BEACH	CA
EC2	ENAC CARRIBIAN FLA INC	ST AUGUSTINE	FL
ECA	EMERSON CUSTOM BOATS	COSTA MESA	CA
ECB	EAST COAST SKIFFS & BOATS LLC	MT. LAUREL	NJ
ECC	ECO-CRAFT BOAT COMPANY	ATLANTA	GA
ECD	EDDIE’S CUSTOM BOATS	SALADO	TX
ECE	SPECTRE SAIL&BOAT WKS	PHELPS	WI
ECF	EDDY CREEK FBGLS WORKS	PLAINS	MT
ECG	EAST COAST BOATS	MERRITT ISLAND	FL
ECH	ENSIGN YACHTS CORP	PASCAGOULA	MS
ECI	EHCO INC	PARAMOUNT	CA
ECJ	ESCAPE CRAFT INC	UNION	NJ
ECK	DYNA-GLASS CO	OPA LOCKA	FL
ECL	ENGINEERED COMPOSITES LLC	COLUMBIA	SC
ECM	EAGLECRAFT MARINE	GAINESVILLE	FL
ECN	ECONOMY BOAT COMPANY	ELGIN	OK
ECO	ECOBOATS US LLC	LAUDERDALE BY THE SEA	FL
ECP	ECLIPSE COMPANY INC	PRESTON	MD
ECQ	EL CAPITAN BOATS	CAPITAN	NM
ECR	ENDEAVOUR CATAMARAN CORP	CLEARWATER	FL
ECS	ANNAPOLIS INFLATABLES	ANNAPOLIS	MD
ECT	EAST COAST MFG CO	SELBYVILLE	DE
ECU	ELDRED COOPER BOAT BUILDERS	FALMOUTH	MA
ECV	ECLIPSE BOAT COMPANY	LEOLA	AR
ECW	ELITE CRAFT BOAT WORKS LLC	ORANGE CITY	FL
ECX	ELITE CUSTOM BOATS	COLBERT	OK
ECY	EASTERN CAROLINA YACHT	WASHINGTON	NC
ECZ	GULF STAR TEXAS	SPICEWOOD	TX
EDA	E D INDUSTRIES	SPRINGFIELD	MD
EDB	ERIC DOW BOATBUILDER	BROOKLIN	ME
EDC	DANA DORY CO	SAN JN CAPSTR	CA
EDD	EDDIE’S BOAT WORKS	DONNA	TX
EDE	ALBEMARLE BOATS	EDENTON	NC
EDF	MILLER EDWARD F	ENUMCLAW	WA
EDG	EDGEWATER SALES INC	SYRACUSE	NY
EDH	TRIAD BOATWORKS	MATTAPOISETT	MA
EDI	ERD SYSTEMS INC	BLOUNSTOWN	FL
EDJ	ED JOHNSON	FAYETTEVILLE	NC
EDK	EDOAK DESIGNS (DBA)	ATLANTA	GA
EDL	ECOM DEVELOPMENT	SAN JOSE	CA
EDM	RHINO MARINE INC	HARTFORD	AL
EDN	SCRAMBLER INC	HORSHAM	PA
EDO	E DUGAS BOATS	ST MARTINVILLE	LA
EDP	MATHIEW HEMPEX	REISTERTOWN	MD
EDQ	BIG CREEK BOAT SHOP	BIG CREEK	MS
EDR	ERNEST E DARROW	NIANTIC	CT
EDS	BLACK DOG BOAT WORKS	ANNAPOLIS	MD
EDT	GREEN HOLLOW ENTERPRISES	LAFARGE	WI
EDU	EUROMARINE DIFFIUSION	MAIMI	FL
EDV	BOWEN & BOWEN	SARASOTA	FL
EDW	EDO WESTERN CORP	SALT LAKE CITY	UT
EDX	BLUEWATER BOATS INC	MOREHEAD CITY	NC
EDY	EDDYLINE NORTHWEST LTD	BURLINGTON	WA
EDZ	SEADOG BOATS LTD	CALEDONIA	WI
EEA	EMERALD BAY INC	INDIALANTIC	FL
EEB	CEE CRAFT CORP	ELKHART	IN
EEC	EDGE ENGINEERING INC	NORCO	CA
EED	EED HELIARK BOATS	ASOTIN	WA
EEE	EASTERN EXPEDITION EQUIPMENT	NASHVILLE	NC
EEF	CREATIVE LAMINATES	JASPER	AL
EEG	GRAPHTECH MARINE	GODLEY	TX
EEH	AQUA QUEST	KENT	WA
EEI	WDJ MANUFACTURERS	ESCONDIDO	CA
EEJ	CLELLAND POWER BOATS	MYRTLE BEACH	SC
EEK	HERITAGE YACHTS OF COLUMBIA	COLUMBIA	SC
EEL	EASTERN EQUIPMENT LTD	LASALLE	QC
EEM	WORLD CLASS FISHING BOATS	BATON ROUGE	LA
EEN	E ENGLAND	NEWBURY	MA
EEO	SPENCE MARINE LLC	COLLIERVILLE	TN
EEP	VISTA YACHT CO INC	FT LAUDERDALE	FL
EEQ	MCINTOSH FIBERGLASS CO	JACKSONVILLE	NC
EER	E E R FIBERGLASS INC	EL PASO	TX
EES	EDGE ENGINEERING INC	HUNTINGTON BCH	CA
EET	E SAINT ROSE ENTERPRIS	SANTA MONICA	CA
EEU	BAKER ENTERPRISES	ROCKWOOD	TN
EEV	AMERICAN BOAT CORP	KNOXVILLE	AR
EEW	ALLEN MARINE.	SITKA	AK
EEX	WINDMARK INC	BLAINE	MN
EEY	POLY ROGER BOATWORKS	STOW	OH
EEZ	CAROLINA CREEK BOATS	LADSON	SC
EFA	STANLEY BOATS	CONROE	TX
EFB	EDSON FIBERGLASS BOATS	FRIDAY HARBOR	WA
EFC	EXCEL FIBERGLASS CORP	LAKELAND	FL
EFD	EASTERN FIBERGLASS INC.	HAVELOCK	NC
EFE	AW SON INC	SAN MARCOS	TX
EFF	BOCAR INDUSTRY	DELAND	FL
EFG	EWERT FIBERGLASS	BEMIDJI	MN
EFH	KEYSTONE INDUSTRIAL FBGLSS	RIDGEFIELD	WA
EFI	ELEMENT FABRICATING INC	HAYDEN	ID
EFJ	ARMADA POWERBOATS	IRVINE	KY
EFK	RIVER LIGHTNING KAYAKS	THOMPSONVILLE	MI
EFL	SCOTTS MARINE AND WELDING	HOT SPRINGS	AR
EFM	RIVER WOODY INC	SALT LAKE CITY	UT
EFN	EMPIRE FINANCIAL CORP	PHOENIX	AZ
EFO	PRIVATEER SHIPBUILDING	HUNTINGTON BCH	CA
EFP	EVANSON FIBERGLASS PRO	BELLFLOWER	CA
EFQ	SHEPARDS POINT BOAT CO INC	MOREHEAD CITY	NC
EFR	EDISON FIBERGLASS BOAT REPAIR	SLIDELL	LA
EFS	EASCOT FIBERGLASS PROD	MELBOURNE	FL
EFT	AMERACAT INC (DBA)	FORT PIERCE	FL
EFU	TORPEDO BOATS INC	SHREVEPORT	LA
EFV	NORSCO MARINE.	NULL	WA
EFW	VIRAGE TECHNOLOGIES INC	LAKE HAVASU	AZ
EFX	GT EFFECT INC	MOORE HAVEN	FL
EFY	BILLS WOODWORKING	NEW SMYRNA BCH	FL
EGA	HARRY CLARK INDUSTRIES INC	CLEARWATER	FL
EGB	SEA EAGLE MARINE	HIALEAH	FL
EGC	ELECTRA GHOST CANOE	ANNAPOLIS	MD
EGD	EGMONT BOAT WORKS	ST PETERSBURG BEACH	FL
EGE	EAGLE YACHTS INC	TACOMA	WA
EGF	ELL GRASS BOATS	DEERFIELD BEACH	FL
EGG	EGG HARBOR BOAT CO	EGG HARBOR	NJ
EGH	EGG HARBOR YACHTS	EGG HARBOR CITY	NJ
EGI	EAGLE SPORT BOAT INC	BLOOMINGTON	IL
EGJ	MK PROJECTS	ROSENBERG	TX
EGK	EAGLE BOATS INC	LAKE CITY	FL
EGL	EGLEN HOVERCRAFT INC	TERRE HAUTE	IN
EGM	EAGLE MARINE CORP	CHARLES CITY	VA
EGN	THE DOCK	BEACH HAVEN T	NJ
EGO	S.A.F.E. BOATS INTERNATIONAL	PORT ORCHARD	WA
EGP	CONDOR BOAT CO	NEWPORT BEACH	CA
EGQ	EAGLE BOATWORKS	PLYMPTON	MA
EGR	EGRET BOATS LLC	WASHINGTON	NC
EGS	GOETZ CUSTOM BOATS	BRISTOL	RI
EGT	EGO-BOATS	WHITTIER	CA
EGU	ADIRONDACK PAC TRADERS INC	BLUE MT LAKE	NY
EGV	ALPINA MARINE WORKS INC	PORTLAND	OR
EGW	THE BOATWORKS	PHOENIX	AZ
EGX	SHOALWATER BOATS LP	PORT OCONNOR	TX
EGY	QUALITY COMPOSITES CORP	EXELAND	WI
EGZ	VENOM POWER BOATS	NEW ROCHELLE	NY
EHA	YEHASSO INC	JERSEY CITY	NJ
EHB	BOATS	ROCKPORT	TX
EHC	WRAGG INC	LEUCADIA	CA
EHD	MIKELSON YACHTS INC	SAN DIEGO	CA
EHE	BLACKHAWK BOATS	SAN BERNANDINO	CA
EHF	PEABODY BOAT REPAIR	JONESPORT	ME
EHG	NORMAN THOMASON	WICHITA	KS
EHH	LAMBERS YACHT DESIGN	MACATAWA	MI
EHI	SUTTON BOATS	FT LAUDERDALE	FL
EHJ	ANGUS YACHTS INC	BAYOU LA BATRE	AL
EHK	MAILHOT	BELLEAIR	FL
EHL	WAYLANDER MARINE INC	BURLINGTON	WA
EHM	AERO MARINE TECH USA LTD	MURRELLS INLET	SC
EHN	BUSCHERS WELDING & FABRICATN	ST. CLAIR	MO
EHO	CERTIFIED FIBERGLASS INC	EMERALD ISLE	NC
EHP	J.C. BOATWORKS	DOTHAN	AL
EHQ	BLACK MOUNTAIN CANOES	SEQUIM	WA
EHR	HORIZON BOATS INC	HOLLYWOOD	SC
EHS	R & R MANUFACTURING	ABERDEEN	WA
EHT	RIVERTRAIL	CLINTON	AR
EHU	WHITE RIVER MANUFACTURING	HESPERIA	MI
EHV	SHAPES & HULLS OF ALASKA INC	HOMER	AK
EHW	GULF COAST BOATS	WHARTON	TX
EHX	CONCEPT MARINE	EXMORE	VA
EHY	CAVILEER YACHTS	HAMMONTON	NJ
EHZ	DRAWBRIDGE MARINE INC	SEBASTIAN	FL
EIA	BIG JACK BOATS	NEWARK	MD
EIB	EDJE INC	PLYMOUTH	IN
EIC	EMMELEE INTERPRS INC	W PALM BEACH	FL
EID	MILLENNIA DESIGNS INC	JACKSONVILLE	FL
EIE	SONNYS MOBILE MARINE	LAKE LURE	NC
EIF	FUN TIME WATERCRAFT	MONROE	NE
EIG	BREWER YACHT YARD	GREENPORT	NY
EIH	GEORGIA POLYMER INC	ATLANTA	GA
EII	JET CAT BOATS	LAKE HAVASU CTY	AZ
EIJ	BUGALLO ENTERPRISES	ST PETERSBURG	FL
EIK	JERRY MENNEN	GREEN BAY	WI
EIL	ELECTRIC DINGHY CO	HUNTINGTN BEACH	CA
EIM	SALMON SHARK BOATS	EAGLE RIVER	AK
EIN	HANK HINCKLEY BOAT BUILDRS LLC	SOUTHWEST HARBOR	ME
EIO	MOOSE VALLEY DRIFTERS	BIG PINEY	WY
EIP	RIVER RAT BOAT COMPANY	EAST CAMDEN	AR
EIQ	DESTINY YACHTS LC	FT LAUDERDALE	FL
EIR	K L F BOAT COMPANY LLC	KEY LARGO	FL
EIS	CANANDAIGUA BOATWORKS INC	FARMINGTON	NY
EIT	EAST INDIA TRADING CO	RANCHO MIRAGE	CA
EIU	STEM TO STERN INC	ALEXANDRIA	VA
EIV	MARINE MOTORSPORTS	MCKINLEYVILLE	CA
EIW	CASCADE CANOE COMPANY	EUGENE	OR
EIX	GRAHAM FABRICATION	RED OAK	IA
EIY	CREATIVE MARINE SERVICES INC	PANAMA CITY	FL
EIZ	ENDEAVOUR INTERNATIONAL CORP	CLEARWATER	FL
EJA	THE JAGUAR BOAT COMPANY	PHOENIX	AZ
EJB	ALASKA MARINE	EAGLE RIVER	AK
EJC	STRIDER BOATS	PIERRE PART	LA
EJD	SUNQUEST DESIGNS INC	ANACORTES	WA
EJE	XTREME INDUSTRIES INC	BONIFAY	FL
EJF	AMERICAN FIBERGLASS	PONCHATOULA	LA
EJG	ELMA JEAN GATES	WASHINGTON	DC
EJH	CRESTSPORT BOAT CO INC	CRESCENT CITY	IL
EJI	G & A AUGER COMPANY INC	LAROSE	LA
EJJ	PACIFIC BOATWORKS	OCEAN VIEW	HI
EJK	RONNIES AIRBOATS LLC	CENTERVILLE	LA
EJL	AVENGER MARINE	HARVEY	LA
EJM	ARROWHEAD CUSTOM BTS & CANOES	AUSTIN	TX
EJN	FAIRHAVEN YACHT	FAIRHAVEN	MA
EJO	B K I	OKLAHOMA CITY	OK
EJP	PERFORMANCE JET SYSTEMS INC	ANAHEIM	CA
EJQ	MILLBROOK BOATS	RICHMOND	NH
EJR	STEVE NAJJAR BOATBUILDER	REDWOOD CITY	CA
EJS	VIPER BOATS INC	MOUNTAIN HOME	AR
EJT	SEAHAWK BOATS	PALMDALE	CA
EJU	AZTEC FABRICATIONS INC	CLARKSTON	WA
EJV	PINKARD BOATS	INDIANAPOLIS	IN
EJW	CUSTOM DOCK & DAVIT INC	SARASOTA	FL
EJX	WORLD BOAT MANUFACTURERS INC	NAPLES	FL
EJY	COMMON SENSE DESIGNS LLC	PORTLAND	OR
EJZ	SEA KAYAK GEORGIA	TYBEE ISLAND	GA
EKA	POMPI POWER BOATS INC	PORT ORANGE	FL
EKB	STO-GUN MANUFACTURING	VALLIANT	OK
EKC	PRESTIGE WOODEN YACHTS	BAY CITY	MI
EKD	SWIFT CRAFT INC	VERO BEACH	FL
EKE	RENAISSANCE YACHT CO	THOMASTON	ME
EKF	FLAME INDUSTRIES INC	NOBLE	LA
EKG	WOODEN BOAT WORKS	AVON	SD
EKH	CAROLINA SKIFF LLC	WAYCROSS	GA
EKI	WANCHESE BOAT BUILDING INC	WANCHESE	NC
EKJ	BAY WELDING SERVICES	HOMER	AK
EKK	AEROCON INC	VIRGINIA BEACH	VA
EKL	ENIRAM INC	G M F	GU
EKM	CYPRESS POINT FBRGLS & BOATS	LAFAYETTE	LA
EKN	CUSTOM BOAT BUILDING INC	LA GRANGE	TX
EKO	STEVE LITTLE CUSTOM AIRBOATS	NEW PORT RICHEY	FL
EKP	ECKROAT PLASTICS CO	OKLAHOMA CITY	OK
EKQ	ELECTRO CRUISE BOATS	HOMOSASSA	FL
EKR	CALIBER 1 CUSTOM BOATS	CORONA	CA
EKS	E K INDUSTRIES	GALESVILLE	WI
EKT	LOUISIANA FIBERGLASS LLC	BOGALUSA	LA
EKU	HYDRANOVA INC	HOLDEN	ME
EKV	EIKEVIK CO	FT LAUDERDALE	FL
EKW	MARLIN BOATS INC	WHITE CITY	OR
EKX	GRAND SPORT MARINE	WEBB CITY	MO
EKY	EAST RIVER KAYAKS	BROOKLYN	NY
EKZ	SOLIDCRAFT BOAT MANUFACTURING	CORNETTSVILLE	KY
ELA	LORAN BOAT CORP	NAPLES	FL
ELB	ELIMINATOR BOATS INC	MIRA LOMA	CA
ELC	ELCO ELECTRIC LAUNCH INC	ATHENS	NY
ELD	ARROW GLASS BOAT COMPANY	SMACKOVER	AR
ELE	EXCELLE BOAT CORP	EVERETT	WA
ELF	HIDDEN CREEK MANUFACTURING	MELBOURNE	AR
ELG	E. L. CHILCOTT	THREE RIVERS	CA
ELH	ELCO MARINE SALES	GIG HARBOR	WA
ELI	ELCO MOTOR YACHTS LLC	ATHENS	NY
ELJ	STERLING MARINE	PORT REPUBLIC	NJ
ELK	ELKHORN VALLEY AIRBOATS	WATERLOO	NE
ELL	ELBA YACHTS	TALLAHASSEE	FL
ELM	ELECTRO-MARINER CORP	SAN DIEGO	CA
ELN	ELLIS MARINE SALES	FLORENCE	SC
ELO	DORADO MARINE	OZONA	FL
ELP	ELN DESIGNS	ARAPAHOE	NC
ELQ	DEWOLF ENTEPRISES LLC	EAST HADDAM	CT
ELR	ELITE ROWING IMPORTS	BRIGHTON	MA
ELS	JAMES ELLIS	SEYMOUR	IN
ELT	ELITE CUSTOM BOATS LLC	POTTSBORO	TX
ELU	ELITE CRAFT INC	COLOME	MI
ELV	ELVIE CHARTERS INC	LA CONNER	WA
ELW	POSH CANOES	HOBE SOUND	FL
ELX	ELI LAMINATES CO INC	OAKDALE	NY
ELY	BEST BOAT CO INC THE	LAGRANGE	KY
ELZ	DREAM CATCHER HIOUSEBOAT CO	MONTICELLO	KY
EMA	EMERALD BOATS	CHIPLEY	FL
EMB	E.M. CROSBY BOATWORKS (DBA)	WEST BARNSTABLE	MA
EMC	EAGLE GROUP	ESTACADA	OR
EMD	CARIBE INFLATABLES USA INC	HOMESTEAD	FL
EME	EMERALD MARINE CARPENTRY	ANACORTES	WA
EMF	ELITE MARINE SPECIALISTS OF PINELLAS COUNTY	ST PETERSBURG	FL
EMG	ENTERPRISE MARINE CORP	NEWCASTLE	ME
EMH	STEP 1 PRODUCTS OF FLORIDA	BRADENTON	FL
EMI	EXPERT MARINE LLC	SHERMAN	TX
EMJ	EMF	SAN CARLOS	CA
EMK	EUROSPORT MARINE PROD. INC	SOUTHPORT	FL
EML	ENVE MARINE LLC	STATEN ISLAND	NY
EMM	EPIC MARINE MANUFACTURING	PINELLAS PARK	FL
EMN	ENDURANCE MARINE INC	KEY WEST	FL
EMO	AVANCE POWER BOAT MFG	MEDLEY	FL
EMP	EMPIRE GLASS WORKS LLC	APOLLO BEACH	FL
EMQ	SUPER SPORT BOATS	JACKSONVILLE	FL
EMR	EMERSON BOAT WORKS CORP	KODIAK	AK
EMS	EMERALD PACIFIC YACHTS	SEATTLE	WA
EMT	E M T	ALBUQUERQUE	NM
EMU	EMPIRE BOAT WORKS	MONT BELVIEU	TX
EMV	EDMOL MARINE	ST GEORGE	ME
EMW	EIMERS MARINE	GOLD BEACH	OR
EMX	EMPIRE TRADING CO LTD	SYRACUSE	NY
EMY	ED MYER’S BOAT SHOP	ENOLA	PA
EMZ	STUART FIBERGLASS INC	STUART	FL
ENA	ISLANDER MARINE	STOCKTON	CA
ENB	ENCORE BOAT BUILDERS LLC	LEXINGTON	SC
ENC	ENSIGN SPARS INC	DUNEDIN	FL
END	ENDURA BOAT MFG INC (OOB)	PHOENIX	AZ
ENE	ROBERT ENGLE ENTERPRISES	PLEASANTON	CA
ENF	ENTERPRISE FIBERGLASS	HOUSTON	TX
ENG	ENGLISH BOAT CO	BERNARD	ME
ENH	CLASSIC ENGLISH LAUNCH CO	ALEXANDRIA	VA
ENI	C MICHAEL ENGLISH IMP	ANNAPOLIS	MD
ENJ	ENGLEHART PRODUCTS INC	CLEVELAND	OH
ENK	LIQUAVATOR MANUFACTURING	MAGNOLIA	TX
ENL	INTERCHEM ENGINEERS LT	SAI KUNGNT	NU
ENM	ENSIGN MARINE INC	FT LAUDERDALE	FL
ENN	ENSIGN YACHTS	FT LAUDERDALE	FL
ENO	ENNO RECKENDORF	NORFOLK	VA
ENP	ENTRON CORPORATION	HOUSTON	TX
ENQ	DAVID E CLARK	NARRAGANSETT	RI
ENR	ENTERPRISE YACHTS	MENOMINEE	MI
ENS	ENSIGN BOAT CO	COTTONTOWN	TN
ENT	ENTERPRISE BOAT CO INC	RANCHO CORDOVA	CA
ENU	ENSIGN BOATS INC	LEXINGTON	KY
ENV	ENVIBOATS LLC	JACKSONVILLE	NC
ENW	ENDURANCE YACHTS NORTHEAST	BOSTON	MA
ENX	ENSIGN DINGHIES & MARINE	RYE	NY
ENY	WESTERN BOAT MANUFACT INC	REDDING	CA
ENZ	WESTLAKE YACHT SALES	CULVER CITY	CA
EOA	TITAN BOATS	ALBANY	OR
EOB	EMERALD BOAT COMPANY	ABILENE	TX
EOC	LIFETYME BOATS INC	JONESVILLE	LA
EOD	JOHNS CANOES	METAMORA	IL
EOE	SARASOTA BOATWORKS INC.	SARASOTA	FL
EOF	TNT WELDERS	PIERRE PART	LA
EOG	AIR DRIVE INC	PLANT CITY	FL
EOH	JUAN P MIJARES	COLORADO SPRNGS	CO
EOI	FORGED IRON & METAL DESIGN	TAOS	NM
EOJ	GATOR BOATS	CUBA	MO
EOK	WIND DANCER BOAT SYSTEMS INC	TITUSVILLE	FL
EOL	ENERGRO-OLSON INC	ATKINSON	NE
EOM	WAVELINE MARINE GROUP	SALEM	OR
EON	EARTH & OCEAN DISTRIBUTORS	BROOKHAVEN	NY
EOO	ENERGY ONE MARINE INC	DAPHNE	AL
EOP	CARL PICKHARDT BOATBUILDER	HALCOTTSVILLE	NY
EOQ	PALMETTO BOAT WORKS LLC	ISLE OF PALMS	SC
EOR	COOSA BOAT WORKS	COLUMBIANA	AL
EOS	COLORADO COMPOSITES INC	EVERGREEN	CO
EOT	CALCUTTA MARINE INTL INC	PALMETTO	FL
EOU	BOSTON BOATWORKS LLC	EAST BOSTON	MA
EOV	ORANGE GROVE MAINTENANCE	MOSS POINT	MS
EOW	CRUISER BOATS	POST FALLS	ID
EOX	KANOE LATVIJA	PEACH BOTTOM	PA
EOY	LIGHTNING AIRBOATS INC	JACKSONVILLE	FL
EOZ	STIDD SYSTEMS INC	GREENPORT	NY
EPA	ARKANSAS PLANNING ENGR	LITTLE ROCK	AR
EPB	ELITE POWERBOATS LLC	WEST COVINA	CA
EPC	K & R INDUSTRIAL FBRGS	LOUISVILLE	KY
EPD	D L FIBERGLASS INC	DETROIT LAKE	MN
EPE	EPIC PERFORMANCE INC	LAKEVIEW	OH
EPF	WINFIELD MANUFACTURING	ONEIDA	TN
EPG	MESA CLASSICS	GRAND JUNCTION	CO
EPH	GOWERS BOAT SHOP	BEALS	ME
EPI	SPECTRUM OFFSHORE INC	CORAL SPRINGS	FL
EPJ	GEM TACKLE INC	GRANGEVILLE	ID
EPK	EPIC BOATS LTD	WOODINVILLE	WA
EPL	MACDOUGALLS CAPE COD MARINE	FALMOUTH	MA
EPM	NELSON WATERSPORT PRODUCTS IN	OAKLAND PARK	FL
EPN	BOBBY SHIVER	EASTPOINT	FL
EPO	NORTON CUSTOM MARINE LLC	GREEN LAKE	WI
EPP	ENGINEERED PREC(SEE BELOW)	SMYRNA	TN
EPQ	EDWIN B PETERSON	HEISLERVILLE	NJ
EPR	EDGE PERFOROMANCE MARINE	RIVERSIDE	CA
EPS	EPOCH INDUSTRIES INC	LOS ANGELES	CA
EPT	EDWARDS MARINE PRODUCTS	SEATTLE	WA
EPU	CRW INC	SPRINGVILLE	AL
EPV	X.S. BOATS	BERLIN	MD
EPW	EEL POND FORGE & WELDING WORK	BROWNFIELD	ME
EPX	BIG GAME CLASSICS	FORT MYERS	FL
EPY	HC COMPOSITES LLC	TARBORO	NC
EPZ	NORTHERN PADDLER CANOE CO	CHARLTON	MA
EQA	JIM SHOTWELL-BOATBUILDER	NESCOPECK	PA
EQB	GILLKIN CUSTOM BOATS	HARKERS ISLAND	NC
EQC	BLACKSTONE MARINE INC	BRISTOL	RI
EQD	AMBROSIA MACHINE INC	POINT PLEASANT	WV
EQE	STORM – YACHTS INC	ASSONET	MA
EQF	BAYSHORE BOATS INC	CASTLE HAYNE	NC
EQG	ELITE BOATWORKS INC	TOPSHAM	ME
EQH	CAPE COD SHARPIES	SOUTH DENNIS	MA
EQI	COASTAL BOAT WORKS	WASHINGTON	NC
EQJ	WHITE LIGHTNING BOATS	HUBERT	NC
EQK	LIQUID LOGIC	FLAT ROCK	NC
EQL	EQUALIZER POWER BOATS LLC	DANIA	FL
EQM	ADVANCED FIBERGLASS TECH LLC	Georgetown	DE
EQN	LAUGHING LOON CANOES & KAYAKS	JEFFERSON	ME
EQO	ROYALL DESIGN & MANUFACTURING	FRIENDSWOOD	TX
EQP	ECLIPSE BOATWORKS CO	ALEXANDRIA	LA
EQQ	ISLAND FIBERGLASS SYSTEMS	PATCHOGUE	NY
EQR	MARINE FABRICATORS INC	TOPPING	VA
EQS	ECLIPSE PERFORMANCE BOATS INC	LAKE ELSINORE	CA
EQT	CANYON BOATS INC	BROAD CHANNEL	NY
EQU	EQUITABLE ADJUSTMT CO	STRATFORD	NJ
EQV	EVEN KEEL INC	RIVIERA BEACH	FL
EQW	SEA SPORT BOATS.	BELLINGHAM	WA
EQX	EXTREME CUSTOM MARINE LLC	SANTA ANNA	CA
EQY	EAGLE YACHTS INC	SAINT AUGUSTINE	FL
EQZ	BARRACUDA PERFORMANCE MARINE	LAKE HAVASU CITY	AZ
ERA	ENVIRON REC OF AMERICA	GOBLES	MI
ERB	SEVEN LEAGUE DINGHY	REDBLUFF	CA
ERC	ERCOA INDUSTRIES	BRAHAM	MN
ERD	EAST RIVER BOATWORKS	GULF BREEZE	FL
ERE	ERIKSSON DINGHY’S	FT LAUDERDALE	FL
ERF	EASY RIDER CANOE & KAYAK CO	SEATTLE	WA
ERG	SAILING SPECIALTIES	LEXINGTON PK	MD
ERH	NORTHWIND YACHTS	BLACHLY	OR
ERI	ERO INDUSTRIES INC	MORTON GROVE	IL
ERJ	NORTH BOATS	VALLEY CENTER	CA
ERK	ERIC FRANKLIN BOAT	SIXES	OR
ERL	EARLY RISER BOATS	OLYMPIA	WA
ERM	BLACK ARROW	CASTLEWOOD	VA
ERN	ETC REENFORCED PLASTCS	EPPING	NH
ERO	ERGONAUT BOAT CO	RICHMOND	VA
ERP	ENDURA RECREATION PRD	ORANGE	CA
ERQ	AVANTI POWERBOATS INC	OPA LOCKA	FL
ERR	B & B BOATS	CROOKSTON	NE
ERS	EDRO INDUSTRIES INC	HILLSBORO	OR
ERT	ENGINEERED REINFORCED	HOWELL	NJ
ERU	ED’S REFINISHING INC	WAIPAHU	HI
ERV	MARK ERVICE COMPANY	HOMER	AK
ERW	EAGLE RIVER BOAT WORKS	CHESTERFIELD	MO
ERX	WING INFLATABLES	LAFAYETTE	CA
ERY	ERICSON YACHTS INC	IRVINE	CA
ERZ	EMPIRE BOATS	COOS BAY	OR
ESA	ERHARDT	LAKE HAVASU CTY	AZ
ESB	YELLOWSTONE BOATS	JACKSON	WY
ESC	EASTERN SHORE COMPOSITES LLC	CHERITON	VA
ESD	ERIE SAILBOATS	DAYTON	OH
ESE	CRAWFORD FIBERGLASS CO	PELHAM	GA
ESF	EXUMA SKIFF	MIAMI	FL
ESG	33RD STRIKE GROUP LLC	LELAND	NC
ESH	ESSEX SHIPYARD INC	ESSEX	MA
ESI	ESSEX BAY BOAT CO INC	GLOUCESTER	MA
ESJ	EUROSPORT MARINE PROD. INC.	PANAMA CITY	FL
ESK	PELICAN INTERNATIONAL	LAVAL	QC
ESL	SUNLINE FIBERGLASS	SNOHOMISH	WA
ESM	DUCKWORTH BOAT CO	CLARKSTON	WA
ESN	ESSE PACIFIC NORTHWEST	FORT WORTH	TX
ESO	ESPIRITO BOAT CO	PARIDISE	CA
ESP	E S P FIBERGLASS	ANTIOCH	CA
ESQ	ESPIRITU SANTO BOATS	VICTORIA	TX
ESR	SWIFT CUSTOM BOATS	KENSINGTON	NH
ESS	ESSEX BOAT WORKS INC	ESSEX	CT
EST	ESTRADA’S FIBERGLASS MANUFACTURING CORP	OPA LOCKA	FL
ESU	DELTA BOAT WORKS	MEMPHIS	TN
ESV	ESKIL TRADING INC	W PALM BEACH	FL
ESW	SUBMARINE SYSTEMS	ALLYN	WA
ESX	EDGE SAILING INC	FT MYERS	FL
ESY	EASTPORT SAILING YACHTS INC	ANNAPOLIS	MD
ESZ	SMITH MARINE IND INC	KIRBY	AR
ETA	OMNI DESIGN INC	SEATTLE	WA
ETB	E-TICKET PERFORMANE BOATS LLC	LAKE HAVASU	AZ
ETC	EBBTIDE CORP	WHITE BLUFF	TN
ETD	ENCORE BOATS & TRAILER	GOODLETTSVILLE	TN
ETE	E O TAIWAN ENTERPRISES	WEBSTER	NY
ETF	EAST TEX FIBERGLASS PR	SAN AUGUSTINE	TX
ETG	EAGLE TOWERS	THEODORE	AL
ETH	T BOATS	LONGMONT	CO
ETI	EAGLE TECHNOLOGIES INC	AMERICUS	GA
ETJ	ESTACADA BOATWORKS	ESTACADA	OR
ETK	ELASTEC INC	CARMI	IL
ETL	DAWSON BOATS INC	PENSACOLA	FL
ETM	ENERGY TECH MARINE GROUP	CHULA VISTA	CA
ETN	SANTEE BOAT CO	WHITE ROCK	SC
ETO	ETHERTON WATERFOWL CRF	JONESBORRO	IL
ETP	ETAP MARINE LLC	SUMMIT	NJ
ETQ	ELZEY CUSTOM BOATS INC	CAMBRIDGE	MD
ETR	EAST TROY MARINE	E TROY	WI
ETS	LAGRANGE CREEK CANOES LTD	URBANNA	VA
ETT	MACKIN MARINE LLC	HAYDEN	ID
ETU	MARSH BROTHERS INC	QUINCY	MI
ETV	AMERICAN CAMPER	TULSA	OK
ETW	BENNINGTON MARINE CORP	ELKHART	IN
ETX	KHS POWERBOATS INC	SYRACUSE	IN
ETY	MARINE TRADING INTERNATIONAL	TOMS RIVER	NJ
ETZ	EASTERN SHORE REFINISHERS	EDEN	MD
EUA	ERVS BOATS	E EATONVILLE	WA
EUB	ERICSON MARINE	ALGONQUIN	IL
EUC	STERLING BOAT & CABINET CO	BESSEMER	AL
EUD	CHEM-FAB INC	HATTIESBURG	MS
EUE	EURO ENTERPRISES	CROSS RIVER	NY
EUF	TRI-PAD RAFTS	FARMINGTON	NM
EUG	CALUMET SHIPBUILDING INC	CHICAGO	IL
EUH	OPTIMIST-USA/STURGIS BOAT WKS	WEST YARMOUTH	MA
EUI	ISLAND BOATS INC	JEANERETTE	LA
EUJ	POTTER BUILT WELDING SERVICE	BRISTOL	FL
EUK	EUREKA DRIFTBOAT	EUREKA	CA
EUL	BOSARGE BOAT WORKS	CODEN	AL
EUM	EUROPEAN MARINE INC	RESEDA	CA
EUN	EURONAUTICS LLC	RIVERVIEW	FL
EUO	EUROPEAN CUSTOM YACHTS	S WEYMOUTH	MA
EUP	EUROPA YACHTS INC	MIAMI	FL
EUQ	EUROLINE INC	WAUPACA	WI
EUR	BROWNS MARINE	IMMOKALEE	FL
EUS	EUSTIS BOATWORKS	EUSTIS	FL
EUT	EUGENE TRAVERS	TRAPPE	MD
EUU	REDLINE MARINE INC	JACKSONVILLE	FL
EUV	ACTION MANUFACTURING	BILLINGS	MT
EUW	MANTA RAY CRAFTS INC	POMPANO BEACH	FL
EUX	HIDE-AWAY BOATS INC	PALM BCH GARDEN	FL
EUY	EUROPA YACHTS INC	HEWLETT	NY
EVA	EVANS MARINE CRAFT	AJAX	ON
EVB	FIBER REINFORCED PLASTICS INC	DAPHNE	AL
EVC	EVIDENCE BOATS INC	MIAMI	FL
EVD	GULF JET MANUFACTURING INC	MANDEVILLE	LA
EVE	EVERGREEN SAIL COMPANY	SHORELINE	WA
EVF	NEWWATER BOATWORKS	ELMENDORF	TX
EVG	NU-LEGEND BOATS INC	CORBIN	KY
EVH	DAVIS TOOL INC	HILLSBORO	OR
EVI	BOULTON POWERBOATS	CENTRAL POINT	OR
EVJ	GTO PERFORMANCE AIRBOATS	OCALA	FL
EVK	ROAD BOSS BOATS & TRAILERS	LEISURE CITY	FL
EVL	EVO CUSTOM BOATS (DBA)	PHOENIX	AZ
EVM	EVINMOTOR’S PR INC	CAROLINA	PR
EVN	ENVISION BOATS INC	MONMOUTH	IL
EVO	OPTIMA SPORTS	NASHOTAH	WI
EVP	RICHARDS YACHTS INC	MIAMI	FL
EVQ	ENVIROCRAFT INC	SEBASTIAN	FL
EVR	EVAN’S BOATS.	CRISFIELD	MD
EVS	STEVE EVANS	CLAYTON	NY
EVT	EINAR VETTERLEIN INC	ANNAPOLIS	MD
EVU	CROSS CREEK MARINE	EAST PALATKA	FL
EVV	PERFORMANCE YACHTS	BRAZORIA	TX
EVW	PRO WELD LLC	ALEXANDER	AR
EVX	HARBOR MASTER BOATS	Chattanooga	TN
EVY	GALLEY MASTER BOATS	JEFFERSON	TX
EVZ	EMERALD BAY BOATWORKS LLC	NORTH HAVEN	CT
EWA	AWESOME POWER BOATS INC	E DETROIT	MI
EWB	VAN LAND INC	FT WORTH	TX
EWC	ECKLER WATERSPORTS	TITUSVILLE	FL
EWD	EDWARDS INC	CHARLESTON	SC
EWE	COMPETITION POWERBOATS	ENGLEWOOD	FL
EWF	FRINS CO	MONTGOMERY	AL
EWG	AGGRESSIVE CUSTOM BOATS INC	PALMETTO	FL
EWH	B&M AUTOMARINE	SUN CITY	CA
EWI	EDWING BOAT INC	CHINOOK	WA
EWJ	CHESHIRE MARINE INC	ST. AUGUSTINE	FL
EWK	EARTHWORKS	OGDEN	UT
EWL	RIVER CAT MARINE	CONWAY	SC
EWM	EDGEWATER MARINE INC	SEBRING	FL
EWN	PARMAIN BOATWORKS INC	SARASOTA	FL
EWO	HOTCATS INC	BIG BEAR LAKE	CA
EWP	CALIFORNIA YACHTS INC	PERRIS	CA
EWQ	ECLIPSE RACING BOATS	NACOGDOCHES	TX
EWR	REDLINE LIMITED MARINE	FT WALTON BEACH	FL
EWS	SOUTH SEAS CATAMARAN	FT MYERS	FL
EWT	EXECUTIVE WET SET	PORTLAND	TX
EWU	EAST WEST CUSTOM BOATS	KITTERY POINT	ME
EWV	WALKER BAY BOATS.	LAREDO	TX
EWW	EDGERLY WOODWORKING & BOAT STORAGE	SURRY	ME
EWX	GLOBALCRAFT MARINE	YULEE	FL
EWY	OMNI ENERGY SERVICES CORP	LAFAYETTE	LA
EWZ	ASHCRAFT	JACKSONVILLE	FL
EXA	EXCEL CRAFT BOAT MFG	CUSICK	WA
EXB	EXCEL MARINE INC	BRISTOL	RI
EXC	EXOTIC MARINE	MIAMI	FL
EXD	EASTERN SHORE MARINE	ST MICHAELS	MD
EXE	RIVIERA YACHT BASIN IN	MC HENRY	IL
EXF	ESSEX FIBERGLASS	CLINTON	CT
EXG	EXCITE INC	CARROLLTON	TX
EXH	EXCLUSIVE ENTERPRISES	LAKE WORTH	FL
EXI	EXUMA MARINE INC	MIAMI	FL
EXJ	EXACT BOAT CO INC	CAMDEN	NJ
EXK	MIDNIGHT EXPRESS POWER BOATS	HOLLYWOOD	FL
EXL	EX-EL BOATS & REC PROD	WINNIPEG	MB
EXM	EXTREME METAL FABRICATION	PIERRE PART	LA
EXN	EXPLOIT MARINE CORP	FREEMONT	OH
EXO	SMALL BOAT EXCHANGE	SHELBURNE	VT
EXP	OUTBOARD MARINE CORPORATION	WAUKEGAN	IL
EXQ	EXTASY YACHTS LLC	CUMBERLAND GAP	TN
EXR	EXTREME INTERNATIONAL	COSTA MESA	CA
EXS	EXTRA SPORT INC	HALESITE	NY
EXT	EXTREME MARINE INC	MIAMI	FL
EXU	ASTRO PLASTICS CORP	ARLINGTON	TX
EXV	EXECUTIVE BOATS	FULLERTON	CA
EXW	EXOTIC MARINE INC	LAPEER	MI
EXX	EXPRESS MARINE	HARSENS ISLAND	MI
EXY	EXECUTIVE YACHTS INC	N MIAMI BEACH	FL
EXZ	EXTRACTOR BOAT CO	BAYSHORE	NY
EYA	EMERALD YACHTS INC	SEATTLE	WA
EYB	E YACHT BUILDERS LLC	BALTIMORE	MD
EYC	EASTPORT YACHT COMPANY	ANNAPOLIS	MD
EYD	ELITE YACHTS	ANNAPOLIS	MD
EYE	SHARPE HOUSEBOAT INC	SOMERSET	KY
EYF	EASTERN YACHT DISTRIB	E NORWALK	CT
EYG	NATURE COAST CUSTOM AIRBOATS	SPRING HILL	FL
EYH	ENCOUNTER YACHTS	GRAND RIVER	OH
EYI	EAST BAY YACHTS INC	CEDAR	MI
EYJ	BLUE WATER CRUISERS LTD	MARSEILLES	IL
EYK	KRYPTONITE POWER BOATS INC	LINDENHURST	NY
EYL	EUROMARINE YACHTS LTD	SOUTH NORWALK	CT
EYM	EASTPORT YACHT MFG CO	ANNAPOLIS	MD
EYN	MARINE TECH INC	BOCA RATON	FL
EYO	EYON METAL WORKS	PETERSBURG	AK
EYP	SWAMP TECH	GIBSON	LA
EYQ	EAGLE 2 BOATS INC	RIVERVIEW	FL
EYR	FANTASY ISLAND BOATS INC	PITTSBURGH	PA
EYS	EDMONDS YACHT SALES	EDMONDS	WA
EYT	EAGLE YACHTS	MANDEVILLE	LA
EYU	DUCKMASTER INC	LUFKIN	TX
EYV	RENAISSANCE MARINE PROWLER LLC	OPA LOCKA	FL
EYW	BAYOU CAT BOATS INC	SLIDEELL	LA
EYX	INDUSTRIAL FARM TANK INC	LEWISTOWN	OH
EYY	EMBASSY YACHTS LTD	STATEN ISLAND	NY
EYZ	EUROPEAN YACHT SALES	MARCO ISLAND	FL
EZA	MISPILLION SERVICES INC	MILFORD	DE
EZB	QUALITY WOODWORKING & CONST	RENTON	WA
EZC	KEYS CRAFT INC	KEY LARGO	FL
EZD	ML BOATS	PONCHATOULA	LA
EZE	HYDRO STREAM PERFORMANCE BOAT	TRACY	CA
EZF	CANYON CRAFT BOATS	TAHLEQUAH	OK
EZG	FIELDS FABRICATION CORP	PRESTON	WA
EZH	BETSIE RIVER BOAT WORKS LLC	GRAND RAPIDS	MI
EZI	D&E MANUFACTURING	POTTSBORO	TX
EZJ	TIBURON PERFORMANCE BOATS LLC	NIXA	MO
EZK	MILLENNIUM MARINE	SEABECK	WA
EZL	SOUTHFORK CUSTOM BOAT MFG INC	LONSDALE	AR
EZM	GREAT WHITE	WEST PALM BEACH	FL
EZN	CBL LLC	MEMPHIS	TN
EZO	A-1 MARINE REPAIR CENTER INC	HARAHAN	LA
EZP	E-Z PORT CANOES	MCMINNVILLE	OR
EZQ	COMMERCIAL MARINE TECHNOLOGY	HONOLULU	HI
EZR	EZY RYDER CORP	CLANTON	AL
EZS	MINNOW CREEK BOATS	BONIFAY	FL
EZT	PHOENIX MARINE MFG INC	MORRILTON	AR
EZU	SHALLOW DRAFT BOAT WORKS INC	PUNTA GORDA	FL
EZV	SOUTHERN CUSTOM BOATS	FORT PIERCE	FL
EZW	B&C FIBERGLASS REPAIR	COQUILLE	OR
EZX	DUCKWORTH BOAT WORKS INC	CLARKSTON	WA
EZY	KYTE RIVER BOAT CO	ROCHELLE	IL
EZZ	DON D. ZAPPONE-SHIPWRIGHT	ALTON BAY	NH
FAA	BRUCE FAER	DUNWOODY	GA
FAB	FABBRO MARINE GROUP	MILTON	FL
FAC	FAUCHEUX SERVICES INC	BALDWIN	LA
FAD	FABULOUS FIBERGLASS	LEBANON	TN
FAE	RUBSONS USA INC	LOMARD	IL
FAF	F & A ENTERPRISES	PORT RICHEY	FL
FAG	FIBERGLASS ASSOC INC	MIAMI	FL
FAH	FANTASY MFG	SAN ROSA	CA
FAI	FARRIN’S BOATSHOP	WALPOLE	ME
FAJ	FIBERGLASS INTERNAT’L	CRAWFORDVILLE	FL
FAK	FALVO AQUA-MATES ENTRP	RODERFIELD	WV
FAL	FLEMING YACHTS INC	COSTA MESA	CA
FAM	FPS COMPANY	HAMPSTEAD	NC
FAN	SPARKMAN MARINE	SAUGAS	CA
FAO	FAB ONE LLC	CONWAY	SC
FAP	FAST CRAFT B0ATS LLC	GEORGETOWN	SC
FAQ	L B MANUFACTURING	WORLAND	WY
FAR	FARRIER MARINE INC	BELLEVUE	WA
FAS	ADA BOATS.	FREELAND	WA
FAT	FAT CAT BOATWORKS LLC	CORPUS CHRISTI	TX
FAU	FIRST AT THE MARK INC	GRANVILLE	OH
FAV	QUALITY FABRICATORS	FRANKLIN	LA
FAW	FRED ANDERSON BOAT & WOODWRKS	RICHMOND	CA
FAX	FAB SHOP INC	FAIRFIELD	OH
FAY	FAYAWAY SMALLCRAFT	MELBOURNE	FL
FAZ	SEAFARI SPORT BOATS	ROWAYTON	CT
FBA	FOUSER BOAT BUILDERS	BRANFORD	CT
FBB	FRENCH BROAD BOATWORKS	ASHEVILLE	NC
FBC	H & H FIBERGLASS INC	AUBURNDALE	FL
FBD	FAJARDO BOAT GLASS INC	PUERTO REAL	PR
FBE	CARSTENS INDUSTRIES INC	MELROSE	MN
FBF	FANTASY BOATS OF FLORIDA	HASTINGS	FL
FBG	ANCHOR BOATS INC	GLENWOOD	AL
FBH	ACTION CRAFT BOATS	WAPATO	WA
FBI	FIBERGLASS PRODUCTS	GRANDVILLE	MI
FBJ	FARGO BOATS	SAN LEANDRO	CA
FBK	FIBERKING INC	SMYRNA	TN
FBL	FLANDERS BAY BOATS	SULLIVAN	ME
FBM	FIRST BOAT MARINE	FORT LAUDERDALE	FL
FBN	FANTASY BOATS INC	GLASSPORT	PA
FBO	FALCON BOATS LLC	IRMO	SC
FBP	FIBERGLASS PROD OF AMERICA	OKLAHOMA CITY	OK
FBQ	FLORIDA BAY COASTER CO	GREEN COVE SPGN	FL
FBR	FIBERCATE INC	SOUTHPORT	FL
FBS	FISH BONE SKIFFS (DBA)	COLUMBIA	NC
FBT	FREEDOM BOAT WORKS LLC	ELIZABETH	CO
FBU	FRANKFORT BOAT WORKS INC	FRANKFORT	ME
FBV	FRESNO BOAT WORKS	FRESNO	TX
FBW	FORSBERG’S BOAT WORKS INC	POINT PLEASANT	NJ
FBX	FLOWERS BOAT WORKS INC	WALPOLE	ME
FBY	FREEDOM BOAT WORKS	BARABOO	WI
FBZ	FREEMAN BOAT REPAIR	PENSACOLA	FL
FCA	FINO-CARY INTL MARINE INC	BOKEELIA	FL
FCB	FIN CHASER BOATS	SARASOTA	FL
FCC	FOX CUSTOM BOATS	GRAND RAPIDS	MI
FCD	FALCON CO	RANDOLPH	NJ
FCE	FIBER CRAFT INC	LIVE OAK	FL
FCF	DREYER REINFORCED PLST	MARYSVILLE	WA
FCG	FIRST CLASS FIBERGLASS	HOLLY HILL	FL
FCH	FAIRCHILD YACHTS	SAN DIEGO	CA
FCI	FBGLS CONTRACTOR INC	KENNEWICK	WA
FCJ	F. C. J. MARINE	BACLIFF	TX
FCK	FLOATING CONCEPTS	WRGHTSVLL BCH	NC
FCL	DAYTONA TRUCK SHOP	HOLLY HILL	FL
FCM	FIRST CABIN MARINE INC	PORT TOWNSEND	WA
FCN	FOAMCRAFT INDUSTRIES	PARKERSBURG	WV
FCO	FLATS CAT MARINE	SEBRING	FL
FCP	FIBER COMPOSITES INC	SARASOTA	FL
FCQ	FEDERAL CHICAGO CORP	CHICAGO	IL
FCR	FAR CRY BOATS	OAK BLUFFS	MA
FCS	FALCON BOATS	SHERMAN	TX
FCT	FLOWTEC	ROSEBURG	OR
FCU	FIBERTEK INC	LARGO	FL
FCV	FAMOUS CRAFT 2	SYRACUSE	IN
FCW	FIBERGLASS FABRICA INC	ST PETERSBURG	FL
FCX	FUN COUNTRY MARINE INDUSTRIES	MUNCIE	IN
FCY	FALCON YACHTS	NEWPORT BEACH	CA
FCZ	FRANCISCAN BOATS	TUSTIN	CA
FDA	BARON BOATS	HENDERSON	MD
FDB	DEANS BOAT YARD	WINGATE	MD
FDC	OCEANSIDE MARINE	MARATHON	FL
FDD	FRIENDLY BOAT REPAIR	MIAMI	FL
FDE	FIBERDOME INCORPORATED	LAKE MILLS	WI
FDF	FORTIER BOATS	SOMERSET	MA
FDG	FIBERGLASS DESIGNS	ALEXANDRIA	LA
FDH	FAST CRAFT INTL INC	JENSEN BEACH	FL
FDI	FLYING DUTCHMAN INT L	BELLEVUE	WA
FDJ	FDI MARINE	VAN NUYS	CA
FDK	FREDRIKSON BOATS	WICHITA	KS
FDL	FIDALGO FIBERGLS CORP	ANACORTES	WA
FDM	ATENIER CORP	BAYAMON	PR
FDN	FORD CANOE CO	PAYSON	AZ
FDO	FIBERGLAS DURA MAS INC	SANTURCE	PR
FDP	FIBERGLASS INTL	FT LAUDERDALE	FL
FDQ	FAERING DESIGN INC	SHELBURNE	VT
FDR	FARRINGTON INC	SAN DIEGO	CA
FDS	F & S MARINE ENTER	NARANJA	FL
FDT	EATON: FREDERICK	SNOHOMISH	WA
FDU	FREEDOM BOAT WORKS	ISLAMORADA	FL
FDV	FREEDOM INDUSTRIES	SHEREDAN	OR
FDW	FLORIDA BOAT WORKS	PT CANAVERAL	FL
FDX	FREELAND MANUFACTURING	CAPE CORAL	FL
FDY	FIBER DESIGN FIBERGLASS	MISSOULA	MT
FDZ	FIBERGLASS BY DESOUZA	ROCKLEDGE	FL
FEA	FEDESCO INC	DOWNERS GROVE	IL
FEB	FIBERFAB	AVON PARK	FL
FEC	FIBERGLASS ENGR INC	WALKERTON	IN
FED	FOOD ENGINEERING CORP	MINNEAPOLIS	MN
FEE	FREEMAN SPECIATIES INC	BATON ROUGE	LA
FEF	FAR EAST & ATLANTIC TRAD	FT LAUDERDALE	FL
FEG	FERRARO MANUF	WHITEFISH	MT
FEH	FIBERTECH MFG INC	RANCHO CORDOVA	CA
FEI	C & J MARINE LTD	PALM CITY	FL
FEJ	FOREST E JOHNSON & SON	MIAMI	FL
FEK	FIBERGLASS PRODUCTS	POLO	MO
FEL	FORCE 8 MARINE LLC	STAMFORD	CT
FEM	FIBERGLASS ENG & MFG	DRUMMONDVILLE	QC
FEN	FREEMAN ENTERPRISES	CARRILTON	TX
FEO	SKI-FREE MARINE CORP	REDMOND	WA
FEP	FIBERGLASS AND PLASTICS INC	EDNEYVILLE	NC
FEQ	JERSEY CAPE BOATS	OCEAN CITY	NJ
FER	FERGUSON MARINE INC	MARYSVILLE	CA
FES	AQUA-CRAFT CUSTOM BTS	HOUSTON	TX
FET	OFFSHORE ENTERPRISES	FT LAUDERDALE	FL
FEU	FIBERGLASS RECON CENTR	SHELBY	OH
FEV	ROAN BOAT WORKS	SCARBOROUGH	ME
FEW	FAST BOATS INC	CAMANO ISLAND	WA
FEX	FAUST ENTERPRISES	BEL AIRE	MD
FEY	FAR EAST BOATS LTD	SANTA ANA	CA
FEZ	CAPE FEAR STRIP BOATS	BURGAW	NC
FFA	FABRICATED FIBERGLASS	MARATHON	FL
FFB	FRED FARLEY & SON BOATING BUILDING	ROCKPORT	TX
FFC	FIBERGLASS FABRICATIONS OF CAPE COD	EAST ORLEANS	MA
FFD	FREEDOM FBRGLS PROD	SAFETY HARBOR	FL
FFE	FUN FLOATS	ROSEBURG	OR
FFF	FINS AND FEATHERS CUSTOM BOATS LLC	PONCHATOULA	LA
FFG	FRANKLIN FIBERGLASS	EUSTIS	FL
FFH	FIBRE FOAM INSULAT INC	EXETER	NH
FFI	FIBER FAB INDUSTRIES	STRANGE	OK
FFJ	FOREMOST FBRGLS FABRIC	COLON	MI
FFK	FIBERGLASS UNLIMITED	OAK HARBOR	WA
FFL	F & F CUSTOM BOATS LLC	MONTICELLO	AR
FFM	ATLANTIC MAIN CORP	WATERFORD	CT
FFN	F F G BOAT CO	MILLINOCKET	ME
FFO	FREE FORM CRAFTS	CHIPLEY	FL
FFP	FRANKLIN FIBERGLASS PR	FRANKLIN	KY
FFQ	FUTURE FIBERGLASS INC	TAMPA	FL
FFR	FACTORY FIVE RACING INC	WAREHAM	MA
FFS	FIBERFUSION LLC	CONCRETE	WA
FFT	FRED’S FIBERGLASSING	PENSACOLA	FL
FFU	FLORIDA FIBERGLASS	MIAMI	FL
FFV	FOUR FATHOMS	SUMMERLAND KY	FL
FFW	FRONTIER FIBERGLASS	CHEYENNE	WY
FFX	FANTASY FIBERGLASS INC	MOUNTAIN VIEW	MO
FFY	FUNWAY MARINE	FT WAYNE	IN
FFZ	FIBERGLASS FABRICATING	ANGLETON	TX
FGA	FGC CORP	BROWNSVILLE	TX
FGB	CHAPARRAL BOATS INC	NASHVILLE	GA
FGC	FIBERGLASS CRAFT INC	CLARKSVILLE	AR
FGD	FIBERGLASS UNLIMITED	MASSILLON	OH
FGE	COBALT BOATS LLC (DBS)	NEODESHA	KS
FGF	FIBERGLASS FABRICATORS	ORANGE	CA
FGG	FIBERGLASS GEORGE	PORT TOWNSEND	WA
FGH	FGD INC.	VENTURA	CA
FGI	FIBERGLASS INDUST INC	LECOMPTE	LA
FGJ	FIBER GLAS SVCE CORP	PLEASANT LAKE	IN
FGK	MEZZU FIBERGLASS PROD	PIEDMONT	MO
FGL	BASSMASTER FBGLS UNLTD	MANCHESTER	TN
FGM	FIBERGLASS SPECIALIST	SAN RAFAEL	CA
FGN	FIBERGLASS MAN	EL DORADO	CA
FGO	FIBERGLASS DESIGNS INC	MIDDLESEX	NJ
FGP	FUTURE GLASS PLASTIC	CORBIN	KY
FGQ	FOUNTAIN POWERBOATS	WASHINGTON	NC
FGR	FIBER-GLASS REPAIRS	WASHINGTON	NC
FGS	FORGER FIBERGLASS CO	LIVERPOOL	NY
FGT	FIBERGLASS FABRICATORS	CORPUS CHRIST	TX
FGU	INTERNATIONAL FIBERGLASS	Wake Forest	NC
FGV	FIBERGLASS STRUCTURES	RICHMOND	CA
FGW	VICTORIA EL PESCADOR INC	PORT OCONNOR	TX
FGX	FAB GLASS INC	LEXINGTON	NC
FGY	FERGUSON MARINE	DUNEDIN	FL
FGZ	FROG CRAFT	HONOLULU	HI
FHA	FRED HUTCHINS	SEARSPORT	ME
FHB	FRANK HALL BOAT YARD	WESTERLY	RI
FHC	FLORIDA HOVERCRAFT	NAPLES	FL
FHD	FORD’S ANTIQUE BOAT & MOTOR	UNION SPRINGS	NY
FHE	FISHERMAN INC	INDIANAPOLIS	IN
FHF	FIBERGLASS UNLIMITED	ROANOKE	AL
FHG	DRAKE DESIGN	KANSAS CITY	MO
FHH	FRANK H HSU INC	UNION CITY	NJ
FHI	FRANK W HAKE INC	EDDYSTONE	PA
FHJ	FIBERCRAFT INC	PORT ARTHUR	TX
FHK	FISHHAWK FIBERGLASS	PASCO	WA
FHL	TRITON BOATS LLC – OOB	FLIPPIN	AR
FHM	FISH HAWK MARINE	JACKSONVILLE	FL
FHN	P & M WORLDWIDE INC	PERRIS	CA
FHO	HUGHES CRAFT INC	LIVE OAK	FL
FHP	FIORE HIGH PERFORMANCE INC.	HOLBROOK	NY
FHQ	FLINT KRAFT INC	BRADENTON	FL
FHR	OFFSHORE PERF YCTS INC	EVERETT	WA
FHS	OFFSHORE PERF IND INC	MIAMI	FL
FHT	FLAHERTY MATINE INC	TARPON SPRING	FL
FHU	FREEDOM BOAT CO	COLUMBUS	IN
FHV	FAIRHAVEN MARINE INC	FAIRHAVEN	MA
FHW	FLORIDA HERITAGE BOAT WORKS	TAMPA	FL
FHX	FISH HAWKE MARINE	CAPE CORAL	FL
FHY	FBGLS INNOVATIONS INC	ST PETERSBURG	FL
FHZ	F & S BOATWORKS	BEAR	DE
FIA	F A MCCULLOUGH INC	GRAND RAPIDS	MI
FIB	FIBRA FORT USA CORPORATION	MIAMI	FL
FIC	FIBRECRAFT INC	WINONA LAKE	IN
FID	FIBERGLASS INTERNATION	MAYSVILLE	NC
FIE	FIBER INDUSTRIES	GULF SHORE	AL
FIF	FIFTH AVE BOATWORKS LLC	WILMINGTON	NC
FIG	FLORIDA INVESTING GROUP	NORTH MIAMI	FL
FIH	FIN FOE BOATWORKS INC	ATLANTA	GA
FII	FOUR PLAY INC	POMPANO	FL
FIJ	ARROWHEAD FIBERGLASS IND INC	FORT VALLEY	GA
FIK	FIBER-TECH INDUSTRIES	LEOMINSTER	MA
FIL	FAMILY BOATS INC	SACRAMENTO	CA
FIM	FIBRON MANUFACTURING	MODESTO	CA
FIN	FINELINE INDUSTRIES INC	MERCED	CA
FIO	FORMULA-I-MARINE INC	MIAMI BEACH	FL
FIP	MAIORA USA	FORT LAUDERDALE	FL
FIQ	AMERICAN FIBERGLASS PRODUCTS	EUSTIS	FL
FIR	FIBER TECH	Exmore	VA
FIS	FISH-RITE BOATS	WHITE CITY	OR
FIT	FIBERTECH INC	SPOKANE	WA
FIU	FIBERGLASS INDST UNLTD	ALTON BAY	NH
FIV	FIBERGLASS INNOVATIONS	GROVE CITY	FL
FIW	SPRINT BOATS	AMORY	MS
FIX	SEA FORCE IX INC	PALMETTO	FL
FIY	DEE’S CUSTOM MARINE	PLACIDA	FL
FIZ	FIBERGLASS SERVICES	BARNEGAT LIGHT	NJ
FJA	INT’L OFFSHORE MRN INC	SANTA ANA	CA
FJB	A/S FJORD PLAST	3001 DRAMMEN	NU
FJC	FLATLANDER MARINE CORP	ELKHART	IN
FJD	POLYFIBRE TECHNICS INC	HOWEY IN HILLS	FL
FJE	FIBERTEX & SUPPLY INC	CORPUS CHRISTI	TX
FJF	FOGLEMAN FIBERGLASS PR	STONEWALL	LA
FJG	FICLYX INDUSTRIES INC	EAST QUOGUE	NY
FJH	FARALLON BOATS	WEST SACRAMENTO	CA
FJI	FIBERCRAFT INC	BLAINE	WA
FJJ	FIDLER LENNOX INC	FT WAYNE	IN
FJK	FAB-TEC	HAMBURG	LA
FJL	BAY DE NOC KAYAK	WEST OLIVE	MI
FJM	BOTEWERKS LLC	MONTICELLO	KY
FJN	SEASURFER WATERCRAFT INC	MARATHON	FL
FJO	CUSTOM CRAFT	SULLIVAN	MO
FJP	EDDYS FIBERGLASS REPAIR	FORT PIERCE	FL
FJQ	DAKOTA BOATS	STUART	FL
FJR	4-EVER GREEN CUSTOM PERF BTS	COLDWATER	MI
FJS	SUPERSIGN INTL INC	SPARKS	MD
FJT	FIBERGLASS TANK CORP	SEBRING	FL
FJU	LAURITZEN & MAKIN MFG	FORT WORTH	TX
FJV	F J VERGA ENTERPRISES	KEARNY	NJ
FJW	THE FIBERGLASS WORKS	POMPANO BEACH	FL
FJX	ROBIN SMITH BOATWORKS	WANCHESE	NC
FJY	FANTASY CUSTOM YACHTS	MONTICELLO	KY
FJZ	FINESSE BOATS	BALTIMORE	MD
FKA	FRED KESSLER	CHARLOTTE	NC
FKB	FISH CRAFT BOATS	MIDWAY	AR
FKC	FRAN-KOR INDUSTRIES	FRANKLIN	NE
FKD	THE FLIGHT CREW INC	N MIAMI BEACH	FL
FKE	EXACO USA LTD	AUSTIN	TX
FKF	FLORIDA CRAFT	STUART	FL
FKG	FIESTA GLASS CO	FRANKLIN	KY
FKH	LAWRENCE MARINE	LIBERTY	TX
FKI	FIBER CRAFT	ELKHART	IN
FKJ	FUNCRAFT	HOLLAND	MI
FKK	PUMA POWERBOAT CO	MIAMI	FL
FKL	SALMON FALLS BOAT CO	SOMERSWORTH	NH
FKM	F & K MARINE	COLTON	CA
FKN	FOUR CORNERS MARINE	DURANGO	CO
FKO	SAN FRANCISCO YACHTS	OAKLAND	CA
FKP	FUTURA FABRICATIONS INC	CORPUS CHRIST	TX
FKQ	FASTCAT MARINE INC	FORT LAUDERDALE	FL
FKR	FIBER KRAFT	POTTSBORO	TX
FKS	OY FISKARS AB BOATYARD	TURKU 81	NU
FKT	FAST KATZ	BUFORD	GA
FKU	FOUR KINGS MARINE	MOHAVE VALLEY	AZ
FKV	FINESTKIND BOAT YARD	SOUTH HARPSWELL	ME
FKW	FIBERCRAFT DESIGNS INC	SEDRO WOOLEY	WA
FKX	ISLANDER MARINE	ONTARIO	CA
FKY	WYLIE BOAT WORKS	ALPINE	WY
FKZ	FIBERGLASS CONSTRUCTON	LARGO	FL
FLA	COLORADO BOAT CO INC	RIDGWAY	CO
FLB	FOLBOT INC	NORTH CHARLESTON	SC
FLC	FALCON MARINE LLC	CAPE CANAVERAL	FL
FLD	DYNATECH INDUSTRIES INC	PALM CITY	FL
FLE	FALCON BOAT WORKS INC	TIFTON	GA
FLF	KINCAID DISTRIB INC	BARTOW	FL
FLG	FULMAR CORPORATION	SEATTLE	WA
FLH	FLAG HARBOR LEASING	DUMFRIES	VA
FLI	FLYDIVE INC	SAN DIEGO	CA
FLJ	FLOYD L MAHAN MFG CO.	GIBSONIA	PA
FLK	FLUID KAYAKS NORTH AMERICA	HANOVER	MD
FLL	FARALLON PLASTICS LTD	FAIRFIELD	CA
FLM	SKOKE RIVER BOAT WORKS	SHELTON	WA
FLN	FAIRLINE BOATS OF NORTH AMERI	HOLLYWOOD	FL
FLO	FLOE INTERNATIONAL (DBA)	MCGREGOR	MN
FLP	THE BOAT LOCKER	BRIDGEPORT	CT
FLQ	FLAGSHIP YACHT SLS INC	BETHEL ISLAND	CA
FLR	FERNAND LUCIER	LONGUEOIL	QC
FLS	SVENDSENS BOAT WORKS INC	ALAMEDA	CA
FLT	FLATLINE BOATS (DBA)	EDINBURG	TX
FLU	FLYER YACHTS LTD	VENICE	CA
FLV	THE FLIVVER BOAT INC	WINTER HAVEN	FL
FLW	FLYWEIGHT DESIGNS LLC	ISSAQUAH	WA
FLX	A I BOATS	TAMPA	FL
FLY	USA YACHT LTD	SHERWOOD FOREST	MD
FLZ	FLORIDA HOMEMADE BOATS	NULL	FL
FMA	FACT MARINE	SARASOTA	FL
FMB	FRONTLINE MANUFACTURING CO	OXFORD	MA
FMC	FISHER	TOPEKA	IN
FMD	OFFSHORE MARINE CTR	BELLINGHAM	WA
FME	HELLBENDER BOATS	NORTH FORT MYERS	FL
FMF	FIFE METAL FABRICATORS	REDDING	CA
FMG	FIBERFLEX MFG CO	BRICK TOWNSHP	NJ
FMH	FRONTIER MARINE	OCALA	FL
FMI	BOAT STORE	MASSAPEQUA	NY
FMJ	FIBERCRAFT MOLDING CO	BIRMINGHAM	AL
FMK	FUNAMURA BOATS KAUAI	KOLOA	HI
FML	FLUID MOTION	KENT	WA
FMM	FILLEYS MARINE	NORTH HAMPTON	NH
FMN	FUTURE MARINE INC	UPLAND	CA
FMO	F M NEILL	STANWOOD	WA
FMP	FLA MARINE POLICE	TALLAHASSEE	FL
FMQ	MITY LITE INC	SHELTON	WA
FMR	FAERBAIRN MARINE	LONG BEACH	CA
FMS	BOSTON WHALER MULTIHUL	RIVIERA BEACH	FL
FMT	CARPENTRY ETC	JUPITER	FL
FMU	FORMULA YACHTS INC	NOANK	CT
FMV	FMK CORPORATION	NACOGDOCHES	TX
FMW	FT MYERS YACHT SHIP BUILDERS	FT MYERS	FL
FMX	FOSTER MARINE INC	UNION	SC
FMY	FM MARINE	CUCAMONGA	CA
FMZ	FLORIDA MRN PROP SUP	MOORHAVEN	FL
FNA	FRERS N AMERICAN	WILTON	CT
FNB	FUNMARINE INC	COCOA	FL
FNC	FI NET INC.	DOLLAR BAY	MI
FND	FUNDERBUCK INC	DARLINGTON	SC
FNE	FINELINE INDUSTRIES EAST INC	MERCED	CA
FNF	FATTY KNEES BOAT CO LLC	SAGAMORE BEACH	MA
FNG	FAIRMONT MLDG FBGL BTS	FAIRMONT	MN
FNH	FRENCH BOAT CORP	NEW YORK	NY
FNI	FINISH LINE ENGINEERNG	LAKE HAVASU CITY	AZ
FNJ	FUNSEEKER INC	LAKE OZARK	MO
FNK	BLUE BASIN BOATS INC	FT LAUDERDALE	FL
FNL	FINISH LINE OF THE TREASURE COAST INC	STUART	FL
FNM	FINO MARINE INC	MIAMI	FL
FNN	FANNTASTIC PLASTIC BTS	KAILUA-KONA	HI
FNO	J A FRANCIS MARINE & MFG	CLAREMORE	OK
FNP	AQUA FORCE MARINE	PORT ORANGE	FL
FNQ	FLARE MARINE INC	LAKE WALES	FL
FNR	FRONT RUNNER PERFORMANCE MAR	SEMINOLE	FL
FNS	FIBERTEX INC	FT LAUDERDALE	FL
FNT	MARINE CONSLT ASS INC	MIAMI	FL
FNU	FIBERGLS FANTASIS INC	BALDWIN PARK	CA
FNV	FRECCIATA MARINE CORPORATION	MIAMI	FL
FNW	DAVID B ARTIGAS INC	VERO BEACH	FL
FNX	FERNANDEZ BOAT WORKS INC	MILL VALLEY	CA
FNY	CRUISING YACHTS INC	HOUSTON	TX
FNZ	AL FRENZ ASSOC INC	PORTLAND	OR
FOA	FORSTER’S BLKSMITH SHP	BLAKESLEE	PA
FOB	FORCE ONE BOATS INC	FT LAUDERDALE	FL
FOC	CRYSTAL MARINE SPORTS INC	DELTA	CO
FOD	LAKEWIND BOATS LLC	MONTICELLO	KY
FOE	FI-BO-TECH	GAINESVILLE	FL
FOF	FOURD FIXTURES INC	BLACK CREEK	NC
FOG	MARINE DESIGNS INC	MANISTEE	MI
FOH	NEW FALMOUTH MARINE	FALMOUTH	MA
FOI	FLORIDA FIBERGLASS PROD. INC	MONTICELLO	FL
FOJ	GLOBAL YACHTS INC	NORFOLK	VA
FOK	BARACOA ENTERPRISE INC	KEY WEST	FL
FOL	THE FOLDING BOAT COMPANY LLC	HOLLY SPRINGS	NC
FOM	FISHERS OF MEN CTM BOATING	JAYESS	MS
FON	FONZA BOAT COMPANY	NAPLES	FL
FOO	SUPERIOR ALUMINUM CATAMARAN	NAPLES	FL
FOP	STAGG YACHTS INC	ANNAPOLIS	MD
FOQ	ALLEN C RAWL INC	BRADSHAW	MD
FOR	FORSSTROM & CLARK	PORTLAND	OR
FOS	FOSTER MFG CORP	RACINE	WI
FOT	FORCE 10 MARINE INC	CLEARWATER	FL
FOU	GRUMMAN BOATS	ARKADELPHIA	AR
FOV	FULL THROTTLE OFFSHORE RACING	JACKSONVILLE	FL
FOW	FOWING SUPPLIES INC	METAIRIE	LA
FOX	FM BARRETTA ROWING BOATS	COLD SPRGN HAR	NY
FOY	F & M ENGINEERING INC	PARSONS	KS
FOZ	KEN FOSHEE	ORLANDO	FL
FPA	FAST PASSAGE CO LLC	SEDRO WOOLLEY	WA
FPB	FRISBIE PADDLE BOATS OF N E	BRYANTVILLE	MA
FPC	FLYE POINT CORPORATION	BROOKLIN	ME
FPD	FIBERGLASS PRODS & BOAT REP	ST JOE	IN
FPE	FAST PRO ENTERPRISE	OPA LOCKA	FL
FPF	FIBERGLASS & PLASTIC	INDIANAPOLIS	IN
FPG	AQUATIC FBGL PROD ARK	CONWAY	AR
FPH	FIBERGLASS PRODUCTS	ANOKA	MN
FPI	FIBER-PLASTICS INC	MOBILE	AL
FPJ	SANCHEZ FBGLS PROD INC	GUAYNABO	PR
FPK	FORMALL PLASTICS INC	KNOXVILLE	TN
FPL	FIBERLEX PLASTICS LTD	RIVERS	MB
FPM	FREEMAN PATTERN	COMSTOCK PARK	MI
FPN	FUTURE PRODUCTS INC	SEATTLE	WA
FPO	FANTA SEA MARINE INC	LAKELAND	FL
FPP	FIBERGLASS PRECISION	DANIA	FL
FPQ	SCHEFFER’S CUSTOMS	BORING	OR
FPR	FIBERGLASS PROJECTS	LANCASTER	CA
FPS	FIBERGLASS DUPLICATOR SHOP	PRIEST RIVER	ID
FPT	FORESTPORT BOAT CO INC	FORESTPORT	NY
FPU	FIBERGLASS PRODS UNLTD	OXNARD	CA
FPV	FIBERGLASS REPAIR	NORCO	CA
FPW	FERN PARK MILLWORK	LONGWOOD	FL
FPX	FIBERGLASS SPECIALISTS	LAKE PARK	FL
FPY	CALIFORNIA SPORT BOATS	NEWPORT BEACH	CA
FPZ	FIBERGLASS PLUS REC INDUSTRIE	BIDDEFORD	ME
FQA	DUCK WATER BOATS INC	DOVER	OH
FQB	FLEETWOOD BOAT COMPANY	SAN ANTONIO	TX
FQC	CAJUN SPECIAL BOATS	WINNSBORO	LA
FQD	FRITZ FERRIS	ATLANTA	GA
FQE	KENNEDY FIBERGLASS INC	CROSS CITY	FL
FQF	MIKE HINOJOSA BOAT WORKS	HARVEY	LA
FQG	C & T FIBERGLASS	AFTON	OK
FQH	4 WINGS HOVERCRAFT DEVELOPMENT	PORT ISABEL	TX
FQI	FALCON INDUSTRIES INC	OPA LOCKA	FL
FQJ	FRUGAL TOONS	SURING	WI
FQK	FINN MARINE	BRUNSWICK	OH
FQL	FLORIDA LAMINATORS INC	SARASOTA	FL
FQM	FINO MOTION PRODUCTS	NAPLES	FL
FQN	FINNEY BOATS	LK HAVASU CITY	AZ
FQO	F BELL COMPANY	ANACORTES	WA
FQP	RC PONTOONS INC	HILL CITY	MN
FQQ	FERREIRA WELDING	CELINA	OH
FQR	FREEPORT MARINE	HOUSTON	TX
FQS	FIBER FAB FIBERGLASS	REEDSVILLE	WI
FQT	FLAT TOP BOATS INC	SYLACAUGA	AL
FQU	FLYFISHER KAYAKS	BEAVERCREEK	OH
FQV	FORCE MARINE INC	HILO	HI
FQW	SANDOR INC	NEWPORT	RI
FQX	SEA FOX YACHTS INC.	SEA ISLE CITY	NJ
FQY	FALCON YACHTS INC	FORT PIERCE	FL
FQZ	F R P CUSTOM	HAM LAKE	MN
FRA	FRABAR EXPORT CORP	NEW YORK	NY
FRB	FORMOSAN RUBBER CORP.	TAIPEI HSIEN	NU
FRC	FOUR RIVERS COMPANY INC	ODESSA	MO
FRD	HANSE US LLC	NEWBURYPORT	MA
FRE	FREEDOM BOATWORKS LLC	WANCHESE	NC
FRF	JACK POWLES INTL MARNE	NORFOLK	NU
FRG	PSB IMPORTS	SHARON HILLS	PA
FRH	FIBERGLAS REPAIR & FABRICATIO	FT PIERCE	FL
FRI	CONCEPT MARINE CORP	CLEARWATER	FL
FRJ	FOWL RIVER BOAT WORKS	THEODORE	AL
FRK	KURTIS KRAFT BOATS	BAKERSFIELD	CA
FRL	FORBES BOATS	WANACHESE	NC
FRM	FERRELL BOATS	LINCOLNVILLE	ME
FRN	FREEMAN ENTERPRISES	MARINA DEL REY	CA
FRO	FORE RIVER BOATS	PORTLAND	ME
FRP	FREEWIND	BOCA RATON	FL
FRQ	FRENKIN CORP	YELM	WA
FRR	FRONT RUNNER FAB INC	FULLERTON	NE
FRS	FREDRICK’S BOAT WORKS	SWANSBORO	NC
FRT	FRESNO BOATS	FRESNO	CA
FRU	FOREST RIVER INC-MARINE DIV	MIDDLEBURY	IN
FRV	FEATHER RIVER BOAT CO	YUBA CITY	CA
FRW	FERRO BOATBUILDERS INC	OWINGS	MD
FRX	FREEDOM YACHTS	ROCKFORD	IL
FRY	FIBER ARTZ	PORT CHESTER	NY
FRZ	FERN RIDGE BOATS	SWEET HOME	OR
FSA	FRANKLIN STORES	BRONZE	NY
FSB	SMITTY’S FIBERGLASS	VONORE	TN
FSC	FOUR SEA YACHT	FAIRBANKS	AK
FSD	S & S MARINE ENTERPRISES	BABYLON	NY
FSE	FREEDOM SEAKER PONTOONS	ALBUQUERQUE	NM
FSF	FOGLEMAN MANUFACTURING INC	STONEWALL	LA
FSG	FIBERGLASS BOAT SHOP	WESTWEGO	LA
FSH	F & S HOUSEBOATS	CHICO	CA
FSI	FSI NORTH AMERICA	SHEFFIELD LAKE	OH
FSJ	CITATION BOATS INC	COLUMBIA	SC
FSK	F S KAWA	DORCH	MA
FSL	PAN-OCEANIC MARINE INC	MIAMI	FL
FSM	FOUR SEASONS MARINE LLC	TARPON SPRINGS	FL
FSN	FIBERSKIFF INC	BAXLEY	GA
FSO	FIBERGLASS SALES & PRD	LAKE WORTH	FL
FSP	FABRICATED STEEL PRODS	WINDSOR	ON
FSQ	SHELL BOATS LLC	ST. ALBANS	VT
FSR	FISHER BOATS	RICE LAKE	WI
FSS	FRONT STREET SHIPYARD	BELFAST	ME
FST	FISHCRAFT BOATS	SISTERS	OR
FSU	FISHER FIBERGLASS PROD	BLAIRSVILLE	GA
FSV	FISHER CRAFT INC	BYRON	CA
FSW	DOWNRIVER DESIGN CO	IRWIN	ID
FSX	FISHER SAILBOATS	SALT LAKE CITY	UT
FSY	FLORIDA SPORT YACHTS	ST AUGUSTINE	FL
FSZ	FIBERGLASS SPECIALTIES	BERLIN	WI
FTA	FUTURA FIBERGLASS PRODUCTS	NATIONAL CITY	CA
FTB	FUNAI BOATS INC	HONOLULU	HI
FTC	FORUM MARINE	HOUSTON	TX
FTD	FUTURA CRAFT	OTIS ORCHARDS	WA
FTE	FIBERGLASS TECHNOLOGIES INC	NEW BALTIMORE	MI
FTF	FIBER-TECH INC	FLIPPIN	AR
FTG	AJ ENTERPRISES	OSKALOOSA	IA
FTH	FIBERGLASS TECHNOLOGISTS	HENDERSONVILLE	TN
FTI	PREDATOR MARINE DESIGNS INC	RACELAND	LA
FTJ	FUTURA BOATS INC	MILWAUKEE	WI
FTK	FATHOM MARINE	MELBOURNE	FL
FTL	HAWG RASSLER BOATS	PACE	FL
FTM	FUTURA MARINE CORP	BRICK TOWNSHIP	NJ
FTN	FIBERGLASS TECHNOLOGY	VINITA	OK
FTO	FIBRE-TECH INC	BULLHEAD CITY	AZ
FTP	FTM PLASTICS INC	NEW FLORENCE	MO
FTQ	FEATHER CANOES	SARASOTA	FL
FTR	FLYING TIGER BOATS LLC	EL CAJON	CA
FTS	FIBERGLASS FANTASTIC	HONOLULU	HI
FTT	FLITE MARINE	DAVIE	FL
FTU	FUTURISTIC FIBERGLASS	PORT ORANGE	FL
FTV	FPC MANUFACTURING	MARYVILLE	TN
FTW	UNIVERSAL BOATS INC	HIALEAH	FL
FTX	FIBERTECH DESIGNS	EL CAJON	CA
FTY	FANTAIL YACHTS	TUCKWILA	WA
FTZ	FIBER-TEC FIBERGLASS PRODUCTS	INVERNESS	FL
FUA	FRONTIER FIBERGLASS	GRAND JUNCTON	TN
FUB	FUNLINE BOATS	GOLDBORO	NC
FUC	FUTURE CRAFT BOATS	COVINGTON	GA
FUD	DAKOTA MIDWEST SUPPLY	WATERTOWN	SD
FUE	INDIAN IND OF OKALOOSA	CRESTVIEW	FL
FUF	AVANTI POWERBOATS	EGG HARBOR CITY	NJ
FUG	FERGUSSON BOAT CO	PALO CEDRO	CA
FUH	FORTUNE BOATS	MIAMI	FL
FUI	FABULA BOATS	BEDMINSTER	NJ
FUJ	FUJI YACHT BLDRS LTD	NAPA	CA
FUK	UNLIMITED FIBERGLASS INC	SOMERSET	KY
FUL	FIBER UNLIMITED INC	ORLANDO	FL
FUM	FIBERGLASS UNLIMITED	WARRENSBURG	IL
FUN	CAROLINA SKIFF	WAYCROSS	GA
FUO	FUTURE PRODUCTIONS	HAWTHORNE	CA
FUP	FOUR WINDS RECRE PRODS	ELDRIDGE	IA
FUQ	FIBERGLASS UNLIMITED INC	RACELAND	LA
FUR	FURY BOATS	PACHECO	CA
FUS	FULTON FBGLS SERVICE	PENSACOLA	FL
FUT	FUTURE HOVERCRAFT CORP	ALBUQUERQUE	NM
FUU	FUNWAY INDUSTRIES INC	PLUM BRANCH	SC
FUV	FULLERS YACHT SERVICE	SAN CLEMENTE	CA
FUW	FUTURA BOATWORKS	SKOKIE	IL
FUX	FIBER GLASS UNLTD	GARDENA	CA
FUY	FIBERGLASS UNLIMITED	CLOVIS	CA
FUZ	FRANKS UNION 76	LEWISTON	ID
FVA	MARINE STRUCTURAL G I	DUMPFRIES	VA
FVB	MARK’S AIRBOATS INC	FRANKLIN	LA
FVC	FRANK BORGES DINGHIES	ASSONET	MA
FVD	WHITE TAIL AIRBOATS	VALLEY	NE
FVE	COMPOSITE DESIGNS INC	AUBURN	WA
FVF	FIBERGLASS FABRICATORS	MAGNOLIA	AR
FVG	UNLIMITED FIBERGLASS INC	SOMERSET	KY
FVH	HILL HOLLOW DESIGN	BAYFIELD	CO
FVI	ADVANCED FIBERGLASS PRODUCTS	GRAY	LA
FVJ	ARIBA POWERBOATS	BILOXI	MS
FVK	TIDELINE DESIGN	FRISCO	NC
FVL	SEA HAWK INDUSTRIES INC	SEBRING	FL
FVM	FLORIDA FIBERGLAS & MFG	PENSACOLA	FL
FVN	AQUA CHALET	NEW TAZEWELL	TN
FVO	M & W MFG INC	CLAREMORE	OK
FVP	FIESTA MARINE PRODUCTS INC	HUDSON	FL
FVR	BRAVURA YACHTS INC	COSTA MESA	CA
FVS	FRITZ VON SCHLEGELL	LOS ANGELES	CA
FVT	FABULOUS 50S TRAILER CO	GRAHAM	WA
FVU	PROFESSIONAL FISHING SYSTEMS	AUGUSTA	GA
FVV	SIMPLY MESSING ABOUT BOATSHOP	AUSTIN	TX
FVW	DOLL-FIN BOATS	MARSTONS MILLS	MA
FVX	R.C. MARINE	OREGON CITY	OR
FVY	DIVERSIFIED ACQUISITION	CINCINNATI	OH
FVZ	CAROLINA COMPOSITES LLC	WALTERBORO	SC
FWA	FOX YACHTS	RENO	NV
FWB	FREEWAY BOAT MFG	BUENA PARK	CA
FWC	FOUR WINDS YACHT CORP	HOUSTON	TX
FWD	SAME BOAT CO	CHESTERTOWN	MD
FWE	FLATHEAD WATER CRAFTS	KALISPELL	MT
FWF	FIBREGLAS SPC OF NW FL	MILTON	FL
FWG	FEATHER WEIGHT MFG INC	EDINBORO	PA
FWH	FIRST WATER BOATS	EVERETT	WA
FWI	FLUID WATERCRAFT	EDGEWATER	MD
FWJ	BUSCHERS BOATS & WELDING INC	ST. CLAIR	MO
FWK	FRANK WATKINS CO	LITTLE ROCK	AR
FWL	FREEDOM WELDING SERVICE	SITKA	AK
FWM	FAR WEST MARINE SERVICES	LOS ANGELES	CA
FWN	FOUR WINNS (OMC)	CADILLAC	MI
FWO	PROMOTIONS INTERNATIONAL	CULVER CITY	CA
FWP	FARWEST PLASTICS INC	ANAHEIM	CA
FWQ	FL HUNTER AIR BOATS	RIVERVIEW	FL
FWR	SEA SCAMP BOATS	REDDING	CA
FWS	OSGOOD MARINE WAYS	GULFPORT	FL
FWT	FAIRBANKS WELDING & FABRICATI	FAIRBANKS	AK
FWU	F W WOOLWORTH COMPANY	NEW YORK	NY
FWV	FREDS’S WELDING	WRANGELL	AK
FWW	FINE WOODWORKS	BELPRE	OH
FWX	FLY BOATWORKS LLC	ALBANY	MN
FWY	FRANK M. WEEKS YACHT YARD	PATCHOGUE	NY
FWZ	FIBERGLASS WORKS INC	WHITE BLUFF	TN
FXA	FAIRHAVEN SHIPYARD	FAIRHAVEN	MA
FXB	FIBER CRAFT INC	MADISONVILLE	LA
FXC	FOX BOAT CO	CINCINNATI	OH
FXD	FIBERGLASS REPLACEMENT PARTS	BUFFALO	NY
FXE	SOUTHBROOK MARINE ENTERPRISES	BROOKHAVEN	NY
FXF	FLORIDA FIBERGLASS	TAMPA	FL
FXG	FAB-GLAS INDUST INC	NEW HAVEN	IN
FXH	F-H INDUSTRIES	HUDSONVILLE	MI
FXI	FIBERGLASS BY DESIGN	LEXINGTON	SC
FXJ	FISHER FIBERGLASS CORP	COPIAGUE	NY
FXK	FALCON INDUSTRIES INC	LEBANON	MO
FXL	FOLD-A-BOAT	GREENACRES	WA
FXM	FOX MRNE SERVICES INC	DIGHTON	MA
FXN	FIBERGLASS CONCEPTS IN	KNOXVILLE	TN
FXO	SPORT VENTURES MARINE	BONHAM	TX
FXP	FIBERGLASS CONCEPTS	NASHVILLE	GA
FXQ	FUSIONTECH LLC	SUMNER	WA
FXR	FIBERTECH	GRANDVIEW	WA
FXS	INFLATABLE SYSTEMS INC	ORANGE	CA
FXT	SUN CRAFT FIBERGLASS	LAKELAND	FL
FXU	FIBERGLASS SPECL UNLTD	DELAVAN	WI
FXV	FTM & ASSOCIATES	ENCINITAS	CA
FXW	FORT WALTON FIBERGLASS	FT WALTON BEACH	FL
FXX	FLORIDA SUNCOAST MARINE	ST PETERSBURG	FL
FXY	FX-1 DRAG BOATS	LAKE HAVASU CTY	AZ
FXZ	FAMOUS CRAFT BOATS OF SC INC	ANDERSON	SC
FYA	FOLDA – YAC	MOUNTAIN VIEW	CA
FYB	FORMOSA YACHT BLDRS	TAIPEI	NU
FYC	FREEDOM YACHTS	MIDDLETOWN	RI
FYD	QUALLS BOAT WORKS	PANAMA CITY	FL
FYE	SEA PEARL MFG & SALES LLC	CONWAY	SC
FYF	ED ENGLE ENTERPRISES	ELIZABETHVILLE	PA
FYG	COASTAL CAT MARINE LLC	NEW ORLEANS	LA
FYH	BRAM MANUFACTURING CO	EDISON	WA
FYI	FLYING ANCHOR INC	STOVER	MO
FYJ	JONES TRAWL BOARD & MARINE INC	IRVINGTON	AL
FYK	FOLDA-YAK	MT VIEW	CA
FYL	FREY YACHT SALES INC	ANNAPOLIS	MD
FYM	MCFARLANDS BOAT YARD	BRISTOL	ME
FYN	AMERICAN FIBERGLASS COMPANY	GATESVILLE	TX
FYO	RODEBUSH MARINE	MILTON	FL
FYP	YACHTFISH MARINE INC	SEATTLE	WA
FYQ	FORCE OFFSHORE LLC	FONTANA	CA
FYR	LIGHTNING BOAT WORKS INC	BATON ROUGE	LA
FYS	2 DAUGHTERS BOATWORKS	WESTFORD	VT
FYT	FLYTE CATAMARAN	ANAHEIM	CA
FYU	FLORIDA YACHT GROUP	ST PETERSBURG	FL
FYV	DIVERSIFIED COMPOSITE PRODUCTS LLC	PERRY	FL
FYW	FREYA BOAT WORKS	ANACORTES	WA
FYX	SEA Y LTD	NORTH EAST	MD
FYY	FUZZY SPECIALTIES	BRICK TOWNSHIP	NJ
FZA	CROSSBOW ENTERPRISES	SEATTLE	WA
FZB	PHASER BOAT CO INC	DAMASCUS	AR
FZC	FUZION MOTORS LLC	ROCKWOOD	TN
FZD	AMATO BOATS	SAN CLEMENTE	CA
FZE	RECREATIONAL SPECIALTIES INC	TAVARES	FL
FZF	MIKE’S BOATS	STANWOOD	WA
FZG	BAYROCK MARINE	PALMETTO	FL
FZH	COASTLINER INC	FREEPORT	ME
FZI	FUSION COMPOSITES INC	MIDDLETOWN	RI
FZJ	BOAT P F D INC	SARASOTA	FL
FZK	EXTREME POWERBOATS INC	Clearwater	FL
FZL	FISHERMAN YACHTS	SHARPES	FL
FZM	FRENCH & WEBB INC	BELFAST	ME
FZN	ELITE POWERBOATS	HIGHLAND	IL
FZO	MARTINEZ WELDING INC	PLAQUEMINE	LA
FZP	FIBERGLASS SPECIALTIES CORP	N. BONNEVILLE	WA
FZQ	FISHCRAFT INC	REDMOND	OR
FZR	OZONE WATERCRAFT INC	GILSUM	NH
FZS	INTRACOASTAL IRON WORKS INC	BOURG	LA
FZT	FROST BOATS	GRANTS PASS	OR
FZU	CAHABA CRAFT	CRAWFORDVILLE	FL
FZV	D&J BOATBUILDERS	HUMAROCK	MA
FZW	FRITZCREEK WELDING	HOMER	AK
FZX	COASTAL CAT CRUISERS	CAPE CORAL	FL
FZY	SEA FRIENDS INC	FREEPORT	NY
FZZ	FUNTIME HOUSEBOATS INC	RUSSELL SPRINGS	KY

What is a Hull Identification Number or HIN, – Manufactures TAA to ZZZ

Posted on April 27, 2013 by dnorlund

What is a HIN #? Learn more about HIN #’s. Request a marine survey.

Go to MIC 111~FZZ, GAA~MZZ, NAA~SZZ, TAA~ZZZ

MIC	COMPANY	CITY	ST
TAA	TADD MANUFACTURING CORP	POPLAR BLUFF	MO
TAB	TABUR MARINE INC	ST LEONARD	QC
TAC	TOHASTU AMERICA CORPORATION	FARMERS BRANCH	TX
TAD	VALLEY FABRICATING.	BLACKFOOT	ID
TAE	TIBURON YACHTS	BOULDER	CO
TAF	NITRO MARINE	ORLANDO	FL
TAG	TOTE-A-BOAT	DANVILLE	VA
TAH	BELL INDUSTRIES	CERRITOS	CA
TAI	T A YODER BOATS	ANDERSON	CA
TAJ	JACKSON/RUBBER QUEEN	JACKSON	OH
TAK	COMMUTER YACHTS CONSULTING IN	MIAMI	FL
TAL	THOR-BUILT	CHEHALIS	WA
TAM	TEAM ARCHER MARINE	COSTA MESA	CA
TAN	TANZER INDUSTRIES LTD	DORION	QC
TAO	TAYLOR ENTERPRISES	UNION	OR
TAP	THE AUSTIN BOAT CO	MYSTIC	CT
TAQ	TRANS-AMERICAS FLEETS	IMPERIAL BEACH	CA
TAR	FAIRPORT YACHTS INC	FAIRPORT HARBOR	OH
TAS	TRANSEQUIP	SEATTLE	WA
TAT	TATTOO YACHTS LLC	STUART	FL
TAU	TAG ALONG BOATS	FT MEYERS	FL
TAV	TAIAN INT’L CORP	FT. LAUDERDALE	FL
TAW	TAW MARINE INC.	BOTHELL	WA
TAX	CITATION MFG INC	SALT LAKE CTY	UT
TAY	TAYLOR INDUSTRIES INC	CUSHING	OK
TAZ	PEMBERTON CUSTOM AIRBOATS	INVERNESS	FL
TBA	TEELS BOAT WORKS	WILMINGTON	CA
TBB	TRACER BOATS	TELL CITY	IN
TBC	TUR-BEC BOATS LTD	COTE ST.CATHR	QC
TBD	OUTBOARD MARINE CORP	MILWAUKEE	WI
TBE	THUNDER BOAT MARINE	HATTIESBURG	MS
TBF	THOMAS B FITZPATRICK	W HEMPSTEAD	NY
TBG	TERRI BOAT COMPANY	HAYWARD	CA
TBH	BLUE HOLE CANOE COMPANY	CLEVELAND	TN
TBI	T & B BOATWORKS INC	RUSKIN	FL
TBJ	THE BOATYARD	MILTON FREEWATER	OR
TBK	THE BROWN COMPANY	NEW BERN	NC
TBL	BACHELOR POINT YACHT CO	OXFORD	MD
TBM	THOMAS BARR MARINE DESIGN	SAG HARBOR	NY
TBN	BT MANUFACTURING CO	ST PAUL	MN
TBO	THE BOATSHOP	W.KENNEBUNK	ME
TBP	TORRES BOAT MFG INC	KEY WEST	FL
TBQ	THUNDER BAY DUCK BOATS	ALPENA	MI
TBR	TOLLER BOATWORKS	SALISBURY	NC
TBS	TALLAHATCHIE BOATS LLC	CHARLESTON	MS
TBT	TORRENT BOATS LLC	HOUSTON	TX
TBU	THE BUG BOAT CO	MYRTLE BEACH	SC
TBV	THOMPSON BOATWORKS	WEST SAYVILLE	NY
TBW	T B WILSON	VIRGINIA BEACH	VA
TBX	TEAM BEAR INC	NAPLES	FL
TBY	THE BOAT YARD INC	SEATTLE	WA
TBZ	THREE B ENTERPRISES	PENSACOLA	FL
TCA	TOMCO ALUMINUM FABRICATION	MORGAN CITY	LA
TCB	T-CRAFT BOAT WORKS (DBA)	BRADENTON	FL
TCC	TAVERN CREEK CANOES	COLUMBIA	MO
TCD	THE CITY GRINDING CO	NEW BRITAIN	CT
TCE	TRAVERSE CRAFT	TRAVERSE CITY	MI
TCF	THOMPSON COMPOSITE ENGINEERNG	BRIGHAM CITY	UT
TCG	C. GRAHAM CO	AIKEN	SC
TCH	ST MARYS COUNTY TECH CENTER	LEONARDTOWN	MD
TCI	TEAGUE CUSTOM MARINE	VALENCIA	CA
TCJ	TOUTLE CANYON RIV BTS	VANCOUVER	WA
TCK	TINKER CRAFT INC	PELZER	SC
TCL	TURTLE CRAFT BOATS LLC	WETUMPKA	AL
TCM	FAIRPORT YACHTS LTD	FAIRPORT HARBOR	OH
TCN	TREASURE COAST BOAT WORKS INC	SEBASTIAN	FL
TCO	TROPICAL ENGINEERING	OPA LOCKA	FL
TCP	TWIN CREEK PLASTICS	WEST ALEXANDRIA	OH
TCQ	TECHNICAL RESOURCES	TACOMA	WA
TCR	T.C. FIBERGLASS	CEDAR GROVE	IN
TCS	ORION CUSTOM BOATS	EL CAJON	CA
TCT	SHELBY BOAT WORKS	VIRGIE	KY
TCU	TRIPLE C INC	MANCHESTER	NH
TCV	TOP-OR-CRAFT	HALLENDALE	FL
TCW	TREASURE COAST WOODEN BOATS	SEBASTIAN	FL
TCX	RONAN MARINE INC	MIAMI	FL
TCY	TEXAS COAST YACHTS LLC	CLEAR LAKE SHORES	TX
TCZ	TREMBLAY FABRICATION INC	CHEIFLAND	FL
TDA	PERFORMANCE SAILCRAFT	COSTA MESA	CA
TDB	3-D FIBERGLASS BOATS	LEMON COVE	CA
TDC	TIDECRAFT INC	MINDEN	LA
TDD	ALBATROSS MARINE	SAN DIEGO	CA
TDE	TIDEWATER CUSTOM CRAFT	NEWPORT NEWS	VA
TDF	DINGHY FLOAT	CLIFTON	NJ
TDG	TECHMATICS DESIGN GRP	REDMOND	WA
TDH	THUNDERHAWK LTD	DAWSON	GA
TDI	TRADEWIND MARINE INC	MARBLEHEAD	MA
TDJ	NEPTUNE PRODUCTS INC	GRANITE FALLS	WA
TDK	THOMAS DURKIN	BALTIMORE	MD
TDL	TRADITIONAL WATERCRAFT	LARGO	FL
TDM	TOP DOWN MANUFACTURING INC	LUFKIN	TX
TDN	TRIDENT MARINE	POULSBO	WA
TDO	SCATT DIST. CO INC	LARGO	FL
TDP	STEYR-DAIMLER-PUCH OF	JACKSONVILLE	FL
TDQ	DINGHY COMPANY.	MOUNT VERNON	WA
TDR	TENDER INTERNATIONAL LLC	AVENTURA	FL
TDS	TRIDENT MRNE SALES LTD	HAMPSHIRE	NU
TDT	TRIDENT DESIGNS	ANNAPOLIS	MD
TDU	THUNDERDUCK USA	RIVERSIDE	CA
TDV	VINETTE BOATWORKS	ESCANABA	MI
TDW	TODD ENTERPRISES INC	CRANSTON	RI
TDX	TRADEX CO	MIAMI	FL
TDY	SEMPREIT-LEISURE AMER	PT EVERGLADES	FL
TDZ	THE BOAT SHOP	SUMPTER	SC
TEA	TEMCO	OLIVER SPRINGS	TN
TEB	T&E ENTERPRISES	ORANGE	CA
TEC	TRIAD ENTERPRISES	APPLING	GA
TED	TEDRUTH PLAS CORP	FARMINGDALE	NJ
TEE	TETON RIVER CANOE CO.	TETONIA	ID
TEF	TECNA MARINE & FIBERGLASS	SAINT CROIX	VI
TEG	THUNDER ENGINEERING	OVID	MI
TEH	TELOH YACHT INC	PRINCETON	FL
TEI	TAHOE ENTERPRISES INC	HUEYTOWN	AL
TEJ	SHADOW	CORBIN	KY
TEK	TEMPEST ENGINEERING INC	NORTH MIAMI BCH	FL
TEL	TELTEC INC	GRETNA	LA
TEM	TODD MARINE ENTERPRISES	NORFOLK	VA
TEN	TERN BOAT SALVAGE	KENT	WA
TEO	TELOS CANOE COMPANY	THORNDIKE	ME
TEP	THOMAS ENTERPRISES	OREGON CITY	OR
TEQ	SEA TECHNOLOGY OF GLOUCESTER	GLOUCESTER	VA
TER	TEREYKA YACHTS	LA MESA	CA
TES	THE SAILBOAT CENTER	RALEIGH	NC
TET	SOUTH SHORE DREDGING	PATCHOGUE	NY
TEU	TEUSCHER BOATS	BURBANK	IL
TEV	T&E CUSTOM BOATS	HOUSTON	TX
TEW	TEMPEST BOAT WORKS	LONG BEACH	MS
TEX	SPORT CHUTES OVER TEXAS	CARROLLTON	TX
TEY	TERRY ERSKINE YACHTS	PLYMOTH DEVON	NU
TEZ	STEILACOOM MARINE SVC	STEILACOOM	WA
TFA	ABLE SHIPWRIGHTS INC	E HAMPTON	CT
TFB	T-FAB	MOBILE	AL
TFC	TYSONS FIBERGLASS REPAIR	WASHINGTON	NC
TFD	TOTAL FIBERGLASS DESIGN	EDGEWATER	FL
TFE	THE FISHERMAN CO	E NORTHPORT	NY
TFF	TANGI FIBERGLASS	INDEPENDENCE	LA
TFG	TEXAS FBGLS SPECIALTY	KATY	TX
TFH	THE FIBERGLASS SHOP	EWA BEACH	HI
TFI	T FRAUENHEIM	BUFFALO	NY
TFJ	STAINLESS MARINE PROD	ORLANO	FL
TFK	T. A. CANOES	SEBRING	FL
TFL	STRINGARI SKIFFS	SAN DIEGO	CA
TFM	TILLY MFG	DORVAL	QC
TFN	TRIPP FISHING CENTER	SHALLOTTE	NC
TFO	FERRARA PERFORMANCE ENGINES	RONKONOMA	NY
TFP	TERRYS CUSTOM FIRE PITS LLC	PIEDMONT	KS
TFQ	SKIP’S MARINE	FT MEYERS	FL
TFR	THOMAS FIBERGLASS	LUSBY	MD
TFS	THE FAB SHOP LLC	LUCEDALE	MS
TFT	FIBERPLEX BOAT WORKS	FREEPORT	ME
TFU	TERREBONNE’S FIBERGLAS	GALLIANO	LA
TFV	QUARTER CRAFT	KEARNEY	NE
TFW	TERMAC FIBERGLASS	GULF BREEZE	FL
TFX	TRI FLI INC.	NORTHBROOK	IL
TFY	TAFT YACHT CO	LARGO	FL
TFZ	SOUTHERN FIBERGLASS INC.	HOUSTON	TX
TG2	TURBO GLAS & CO	GAINESVILLE	FL
TGA	ALLEN BOAT CO	BUFFALO	NY
TGB	GREENFIELD BOAT CO INC	GREENFIELD	MO
TGC	LEISURE BAY CRUISERS	PALMETTO	FL
TGD	THOMAS GARDI DESIGNS	STUART	FL
TGE	THE BOAT	BENTON	AR
TGF	METAL MARINE LLC	CENTRAL POINT	OR
TGG	SAFARI BOATS	MERCED	CA
TGH	STEVENS MARINE	TIGARD	OR
TGI	TECHNIGLASS INC	LARGO	FL
TGJ	TYCARR INDUSTRIES	SAN DIEGO	CA
TGK	TIGER CRAFT LTD	KALAMAZOO	MI
TGL	TRI GLASS INC	NEODESHA	KS
TGM	PIRANAH MARINE	HOLLYWOOD	FL
TGN	ROADRUNNER MARINE	PEORIA	AZ
TGO	TIDE RIDER USA INC	TAMPA	FL
TGP	BRAVA BOATS	ATLANTA	GA
TGQ	PERFORMANCE FIBERGLASS	W. PALM BEACH	FL
TGR	DAS BOATS	HOMER	AK
TGS	TARGAS YACHTS INC	OSTERVILLE	MA
TGT	TELGAR BOAT CO	KEY WEST	FL
TGU	THE GUNBOAT COMPANY	HURST	TX
TGV	SCRAM JET INC	GAINESVILLE	FL
TGW	SOLO BOATS INC	KNOXVILLE	TN
TGX	S E A S INCORPORATED	MILWAUKEE	WI
TGY	ADAMS & LITTLETON	STEVENSVILLE	MD
TGZ	TOMCAT BOATS	WINTER HAVEN	FL
THA	TEAM SUPREME INC	LIVERMORE	CA
THB	RUEBEN SMITH’S TUMBLE HOME BOATSHOP	WARRENSBURG	NY
THC	HINCKLEY COMPANY	TRENTON	ME
THD	THIRD COAST COMPOSITES	HOUSTON	TX
THE	SORENSEN MARINE MFG	SEATTLE	WA
THF	BRUNSWICK FAMILY BOAT CO INC	ARLINGTON	WA
THG	THUNDER CRAFT BOATS	TAMPA	FL
THH	HAWAIIAN POWER BOATS INC	RIVERSIDE	CA
THI	TUFF HULL	TELLURIDE	CO
THJ	TOP HAT BOATS	KENNEWICK	WA
THK	THOMAS RAND	NIVAAVAENG8-1	NU
THL	T H C	LEBANON	OH
THM	TROPHY SPORTFISHING BOATS	LAKE FOREST	IL
THN	TECHNI-CRAFT	WOOSTER	OH
THO	PAUL THOBER	PORTLAND	ME
THP	QUALITY FIBERGLASS	ELMORE	AL
THQ	THOMAS R HUNT CO	AMBLER	PA
THR	TROPHY SPORTFISHING BOATS	ARLINGTON	WA
THS	THREADFIN BOATS LLC	NAPLES	FL
THT	BOATS BY THURSTON LLC	GRASS VALLEY	CA
THU	THE THURSTON CO.	PENOBSCOT	ME
THV	THUNDER JET BOATS	CLARKSTON	WA
THW	THE HULL WORKS	SANTA CRUZ	CA
THX	TROPHY SPORTFISHING BOATS	ARLINGTON	WA
THY	THE DINGHY SHED	NEWPORT NEWS	VA
THZ	SPIRIT MARINE PRODUCTS	RINGGOLD	LA
TIA	STARSHIP YACHTS LTD	EGG HARBOR CITY	NJ
TIB	DANNY THIBODEAUX	LAKE CHARLES	LA
TIC	TIDAL CREEKS CORPORATION	NANTUCKET	MA
TID	TIDES CUSTOM YACHTS INC	SARASOTA	FL
TIE	TECHNICAL MARINE SERVICES	W LAKE VILLAGE	CA
TIF	AQUATRON MARINE PROD CO	ADEL	GA
TIG	SPORTBOATS INC	JUSTICE	IL
TIH	TRINITY ALPS MARINA	LEWISTON	CA
TII	TRITON INDUSTRIES INC	LANSING	MI
TIJ	PRO LINE BOATS	BELGRADE	MT
TIK	TIKI WATER SPORTS	KEY LARGO	FL
TIL	LEARNEDS BOAT SHOP	PACIFIC CITY	OR
TIM	TIMBER CREEK BOATS	OPELIKA	AL
TIN	TOASTY INDUSTRIES LLC	WESTMONT	NJ
TIO	CALLEGARI USA	MIAMI	FL
TIP	TRIPLE J ENTERPRISES	TAMUNING	GU
TIR	TRANS REFR.INTL INC	EAST SYRACUSE	NY
TIS	TELESAT INTERNATIONAL LTD	OREGON CITY	OR
TIT	SUNNY LANE MARINE	MOORE	OK
TIU	S.T.V. COMPANY INC	WIGGINS	MS
TIV	TITAN WATERCRAFT CO	GREENSBORO	NC
TIW	TIWAL CORP	CAMBRIDGE	MA
TIX	TIGE BOATS INC	ABILENE	TX
TIY	TITAN ALUMINUM YACHTS	HAYES	VA
TIZ	TRIUMPH YACHTS	SARASOTA	FL
TJA	SYMBOL YACHTS LTD	EAST HAMPTON	NY
TJB	T. JASON BOATS	STEUBEN	ME
TJC	THUNDER JET	CLARKSTON	WA
TJD	PBJ DORY CO	LOS OSOS	CA
TJE	TIMOTHY J ELMES	FT LAUDERDALE	FL
TJF	PORTER CO	JACKSONVILLE	FL
TJG	BRUCE STONE	BURLINGTON	NJ
TJH	TERRICO HULLS	OCALA	FL
TJI	T & M INDUSTRIES	MERRILLAN	WI
TJK	SEA-WOLF MANUFACTURING	DUVALL	WA
TJL	NORTH WIND RIVER BOATS	OREGON CITY	OR
TJM	BURNET FIBER-FAB	BURNET	TX
TJN	THOMAS F BRENNAN	LYNN	MA
TJO	TEJAS BOATS	CORPUS CHRISTI	TX
TJP	SNEAKER ENTERPRISES	WITCHITA	KS
TJQ	TEXAS AQUATIC HARVESTING	LAKE WALES	FL
TJR	TRIGG POWER BOATS	YOUNGSTOWN	OH
TJS	TERRY’S FIBERGLASS SHOP CO.	CLEBURNE	TX
TJT	SAILFAST DEVELOPMENT	TOMS RIVER	NJ
TJU	TURTLEWERKS	LA CROSSE	WI
TJV	T J VANDERBOSCH& ASSOC	LAKE ZURICH	IL
TJW	MAJESTY MARINE	OAKLAND	CA
TJX	T.J.’S AIR BOAT SERVICE	BEAUMONT	TX
TJY	TANKERS INTERNATIONAL INC	SALINA	KS
TJZ	TRITON (ALUMINUM) BOATS	LAKE FOREST	IL
TKA	STILWAGEN’S MARINE INC	E. MARION	NY
TKB	SUNSET BOAT COMPANY	PHOENIX	AZ
TKC	TAKACAT US LLC	HENDERSON	NV
TKD	TROPIC KEYS YACHT	FAJARDO	PR
TKE	TECNOMARINE USA CORP	N MIAMI	FL
TKF	THE CANOE OUTFITTERS	BIRCHWOOD	WI
TKG	STARCRUISER ENTERPRISES LLC	CUBA CITY	WI
TKH	THUNDERCRAFT INC	LAREDO	TX
TKI	NEWMAN BOAT CO	COLLINSVILLE	OK
TKJ	IMAGE ENTERPRISES INC	SAN ANTONIO	FL
TKK	STRAY CAT BOAT CO INC	MELROSE	MA
TKL	TLC PLASTICS LTD	GILBERT	AZ
TKM	TRUE KEEL CUSTOM BOATS	ANDERSON	SC
TKN	T-K INDUSTRIES	LOUISVILLE	OH
TKO	TANCO INC	HOUSTON	TX
TKP	TORQUE PRODUCTS	SAN BERNADINO	CA
TKQ	TEMPO PRODUCTS CO INC	SOLON	OH
TKR	T & B PLASTICS CORP	BETHEL	ME
TKS	TEXCRAFT MARINE CO	GRANBURY	TX
TKT	THUNDERCAT INC	BRENTWOOD	NY
TKU	TAYLOR’S STRIP BOATS	CHARLESTON	SC
TKV	THORNTON BOATS INC	RUSKIN	FL
TKW	T.J. CUSTOM FIBERGLASS	HASTINGS	FL
TKX	CRAIG TOKARSKI PERF BOATS	HUDSON	FL
TKY	TREKY MRN ENTERPRISES	MIAMI	FL
TKZ	TRIFECTA	MONTICELLO	KY
TLA	TAYLORCRAFT INC	EVERETT	WA
TLB	ALAN THOMLE BOATWORKS	STANWOOD	WA
TLC	LAKER BOAT CO	RUSSELLS PT	OH
TLD	TILDAN LTD	ELYRIA	OH
TLE	ENVIRONMOTIVE US INC	ROME	NY
TLF	FRAHS CMPTITION BTS IN	JACKSONVILLE	FL
TLG	T WYLIE DESIGN GROUP	ALAMEDA	CA
TLH	TOLLAND HIGH SCHOOL	TOLLAND	CT
TLI	TIDELINE BOATS INC	WILSON	NC
TLJ	TALISMAN YACHTS	WILMINGTON	CA
TLK	TERRY LAVALLEE	SEATTLE	WA
TLL	TROLLIN’ BOATS	PORTLAND	TN
TLM	TWISTED LIQUID MARINE	LAKE HAVASU CITY	AZ
TLN	TIDELINE BOATS INC	WILSON	NC
TLO	THE LITTLE BOAT CO	N FT MYERS	FL
TLP	TALON ENTERPRISES	ARLINGTON	TX
TLQ	KING INDUSTRIES	BOISE	ID
TLR	TYLER BOATS	SEDRO WOOLLEY	WA
TLS	ATLANTIS CUSTOM BT MFG	COMPTON	CA
TLT	TELSTAR TRIMARANS	RANCHOBERNARD	CA
TLU	TERRY L RICE	KETCHIKAN	AK
TLV	TORRAL	FT LAUDERDALE	FL
TLW	T & L FIBERGLASS	ELDON	MO
TLX	CATALAC CATAMARANS LT	FT LAUDERDALE	FL
TLY	TOLLYCRAFT CORP	KELSO	WA
TLZ	T L SUNG	SAN FRANCISCO	CA
TMA	TRADITIONAL MARINE SERVICES	MONTROSE	MI
TMB	2MANN BOATS	PORT O’CONNER	TX
TMC	TEAM MARINE CORP	GUAYNABO	PR
TMD	TROLLER BOAT CORP	BUTLER	PA
TME	CURTIS MARINE INC (DBA)	EAST SETAUKET	NY
TMF	TRADEWIND MFG INC	LEWISVILLE	TX
TMG	TREMOLINO BOAT COMPANY	SIGNAL MOUNTAIN	TN
TMH	THE MULTIHULL SOURCE INC	WAREHAM	MA
TMI	THOMAS MARINE INC	PATCHOGUE	NY
TMJ	TEAK MARINE INC	SEATTLE	WA
TMK	TOMAHAWK PLASTICS	PARIS	AR
TML	NISI YACHTS INC	MIAMI BEACH	FL
TMM	TOYOTA MARINE SPORTS	ORLANDO	FL
TMN	THOMAS MARINE INC	PATCHOGUE	NY
TMO	TALON MARINE CO	SARASOTA	FL
TMP	TRUMP YACHTS	STONINGTON	CT
TMQ	TANGENT MARINE	AUSTIN	TX
TMR	TAYLOR MANUFACTURING INC	ELIZABETHTOWN	NC
TMS	TENNESSEE MOUNTAIN RIVERS GUIDE SERVICE	JONESBOROUGH	TN
TMT	TRUCK MART INC	OKLAHOMA CITY	OK
TMU	FRIDAY HARBOR YACHT SALES	FRIDAY HARBOR	WA
TMV	TMC	POSKIN	WI
TMW	THE METAL WORKS INC	COLUMBIA	SC
TMX	THORNE METAL WORKS	PARKERSBURG	IA
TMY	MORRIS YACHTS INC	BASS HARBOR	ME
TMZ	TSUNAMI MARINE INC	SEBRING	FL
TN1	THUNDERBIRD PRODS CORP	N MIAMI	FL
TNA	TANA CORP	N LITTLE ROCK	AR
TNB	TROJAN MANUFACTURER	LONGMONT	CO
TNC	CLASSIC BOAT & MARINE INC	THOMASVILLE	NC
TND	TRUE NORTH DUX LLC	PORT HURON	MI
TNE	TANZER YACHTS	EDENTON	NC
TNF	TINYS FIBERGLAS REPAIR	LONGVIEW	TX
TNG	T & G BOAT SHOP	MANCHESTER	MA
TNH	MCKAY CO	ARLINGTON	WA
TNI	TOTAL MARINE INC	ANOKA	MN
TNJ	STINGER’S BOATS	WINTER HAVEN	FL
TNK	T AND K FIBERGLASS	CARO	MI
TNL	TURNER NAUTICAL	FOLEY	AL
TNM	TNT MARINE	LA VILLA	TX
TNN	TRINITY PLASTICS INC	YUKON	OK
TNO	TRADE COMM. OF NORWAY	NEW YORK	NY
TNP	GEMINI BOAT	BENSENVILLE	IL
TNQ	STEADMAN’S BOAT YARD	KEY WEST	FL
TNR	THUNDERBIRD PRODUCTS.	DECATUR	IN
TNS	T & S MARINE	NORCO	CA
TNT	RAINBOW MARINE INC	BATTLE GROUND	WA
TNU	PAUL E TRENDE	HALEIWA	HI
TNV	TENNESSEE VALLEY FBGLS	HUNTSVILLE	AL
TNW	T & C WOODWORKS	SEBASTOPOL	CA
TNX	TSUNAMI KAYAKS	REDDING	CA
TNY	TINY TUGS LLC	PALMETTO	FL
TNZ	TENNESSEE HOMEMADE BOATS	NULL	TN
TOA	TAHOE BOATS	MANOR	TX
TOB	THOMAS J HILL BOATBUILDER	BURLINGTON	VT
TOC	TORNGAT CONSTRUCTION LLC	HAMMONDSPORT	NY
TOD	CHALLENGER BOATS	LARGO	FL
TOE	TOWEE BOATS	MCMINNVILLE	TN
TOF	TUFFLINE OF MARIANNA INC	MARIANNA	FL
TOG	TOY WORKS	POLLOCK PINES	CA
TOH	TARHEEL ALUMINUM FAB	COOS BAY	OR
TOI	THOMAS OWNED INDS.	ARVADA	CO
TOJ	TOUGH BOATS	GOLD BEACH	OR
TOK	TOLAND MARINE MANUFACTURING	KENT	WA
TOL	LINCOLN CANOES & KAYAKS	AMESBURY	MA
TOM	THOMAS FABRICATION	REDDING	CA
TON	TNT TOONS	HENDERSON	MN
TOO	TNT BOAT WORKS	SOUTH COLBY	WA
TOP	TOP GUN PERFORMANCE LLC	KIMBALL	MI
TOQ	TQ CRUISES	NAPLES	FL
TOR	THOMAS MARINE MFG INC	CHECOTAH	OK
TOS	TOPSIDE	PEMBROKE PINES	FL
TOT	FIBERGLASS PRODUCTS DV	ST PAUL	MN
TOU	TEAM PERSUASION FABRICATORS	MARRERO	LA
TOV	ASHCRAFT	JACKSONVILLE	FL
TOW	TOWSEND’S BOAT BUILDER	LATTA	SC
TOX	TOY WORKS	POLLOCK PINES	CA
TOY	ATLANTIC MAIN CORPORATION	WATERFORD	CT
TOZ	LOTTAFUN WATER TOYS	PLANTATION	FL
TPA	THERMOSET PRODUCTS CO	MARSHALL	TX
TPB	TOP PICK BOATS	REFUGIO	TX
TPC	TRIPLE C ENTERPRISES	CABOT	AR
TPD	TRUCKS PLUS	TALLAHASSEE	FL
TPE	TERRY PLATZ	MARYSVILLE	WA
TPF	THE PACIFIC CO	SEATTLE	WA
TPG	TOP SAIL YACHTS INC	SARASOTA	FL
TPH	THE PLIMSOLL LINE	MT SANAI	NY
TPI	TEAM WARLOCK INC	CORONA	CA
TPJ	SPEEGLEVILLE MARINA	WACO	TX
TPK	AEOLI MARINE	KINGSTON	WA
TPL	T P & L BOATS	CAMPBELL	CA
TPM	TRIDENT PERFORMANCE MARINE LLC	PALM HARBOR	FL
TPN	TARPON BOATS INC	MEDLEY	FL
TPO	THUNDER PRODUCTS INC	SKOKIE	IL
TPP	CANYON CLASSICS OFFSHORE YCHT	WEST BERLIN	NJ
TPQ	TYLER PROCTOR CST BLDG	BAR HARBOR	ME
TPR	TOPPER HERMANSON BOAT	FERNANDINA BC	FL
TPS	TOPAZ SAILING	ANNAPOLIS	MD
TPT	TOPPER BOATS INC	DORCHESTER	MA
TPU	TRAILBLAZER BOATS INC	NAPLES	FL
TPV	THE PORTER CORPORATION	CUMBERLAND CR	ME
TPW	TAPA INC	SANFORD	FL
TPX	TREND PLASTIC	WAUPACA	WI
TPY	TERRAPIN PERF BTS LTD	DEERFIELD BCH	FL
TPZ	THE POCKET BOAT CO	FLORENCE	OR
TQA	D-N-T BOATS	VERNON	FL
TQB	TURKEY QUILL BOATS	JACKSON	AL
TQC	TQ CRISES	NAPLES	FL
TQD	T&D INDUSTRIES	FT PIERCE	FL
TQE	CHILDRESS MARINE INC	GULF SHORES	AL
TQF	T.Q. FIBERGLASS PRODUCTS	GRANVILLE	PA
TQG	TOMCO MARINE GROUP INC	LA CONNER	WA
TQH	THOR-BUILT BOATS	TOLEDO	WA
TQI	TERRA MARINE INC	KETCHIKAN	AK
TQJ	ADVENTURE SPORTS PRODUCTS INC	ARVADA	CO
TQK	TOMAHAWK FIBERGLASS REPAIR	FORT PIERCE	FL
TQL	TUFF-LITE MANUFACTURING	SPRING	TX
TQM	SALT SHAKER CUSTOM YACHTS	PUNTA GORDA	FL
TQN	TUNNYCRAFT INC	WATERBORO	ME
TQO	TENNESSEE AIRBOAT COMPANY	LUTTRELL	TN
TQP	TOPWATER BOATS INC	YELLVILLE	AR
TQQ	TTCB INC	TEIRRA VERDE	FL
TQR	TRADITIONAL BOATS	CHESAPEAKE	VA
TQS	T&S WELDING INC	JUNEAU	AK
TQT	TRU-TECH	WEATHERFORD	TX
TQU	TRIBAL BOATWORKS INC	PUNTA GORDA	FL
TQV	TL & L INC	SEARCY	AR
TQW	TC’S ALUMINUM WELDING	PLAQUEMINE	LA
TQX	SUPERIOR FBRGLS & COMPOSITES	HARLINGEN	TX
TQY	TOM’S WELDING INC	BURIS	LA
TRA	TRAMM PONTOONS	ISLE	MN
TRB	TRIUMPH BOATS	DURHAM	NC
TRC	TARPON RIVER BOAT SHOP	BOCA RATON	FL
TRD	TANIS RESEARCH AND DESIGN LLC	TICKFAW	LA
TRE	TRENDEX CORP	MIAMI	FL
TRF	TRU FAB LLC	SHELTON	WA
TRG	TWO RIVERS MARINE	PORT CRANE	NY
TRH	HARRY TURNER	ATKINSON	NC
TRI	TRIDENT INFLATABLES	FAR ROCKAWAY	NY
TRJ	GENMAR YACHT GROUP LLC	PULASKI	WI
TRK	TRANSFUSION BOAT WORKS INC	IPSWICH	MA
TRL	TROLL MANUFACTURING INCORPORATED	SYRACUSE	IN
TRM	TOM MORGAN’S RIVER BOAT	BOZEMAN	MT
TRN	TRANS FIBERGLASS BOAT CO	PALACIOS	TX
TRO	PRO CANOE & KAYAK	GREENSBORO	NC
TRP	F L TRIPP & SONS	WESTPORT POINT	MA
TRQ	TRIANGLE MARINE ENGINEERING	NORTH KINGSTOWN	RI
TRR	TORERO IMPORTS LLC	RANCHO SANTA MARGARITA	CA
TRS	THRESHER BOATS	SAN JUAN CAPISTRANO	CA
TRT	TRITON BOATS	FLIPPIN	AR
TRU	TRUE REC	REDDING	CA
TRV	TURBO CATS INC	ST. AUGUSTINE	FL
TRW	TRAINER BOATWORKS	WASHINGTON	NC
TRX	TELWATER (USA) LLC	MONCKS CORNER	SC
TRY	TRI-CRAFT CORPORATION	DENVER	CO
TRZ	TRIDENT MARINE ENGINEERING	VENTURA	CA
TS2	T S M CO	TAMPA	FL
TSA	EXPLORER YACHT INC	OLDSMAR	FL
TSB	CHAMPION BOATS	MOUNTAIN HOME	AR
TSC	TEAM SCARAB INC	SANTA BARBARA	CA
TSD	TROPHY MARINE CO	FT LAUDERDALE	FL
TSE	NW WOODEN BOAT	PT TOWNSEND	WA
TSF	TSC FIBERGLASS WORKS	FT WORTH	TX
TSG	TSG	AMERICUS	GA
TSH	SEAGO ENTERPRISES INC	JOHNSON CITY	TN
TSI	TUBULAR SERVICES INC	NEW IBERIA	LA
TSJ	TRI-GLAS INDUSTRIES	DALEVILLE	AL
TSK	KAYAK WAYS LLC	BROWNFIELD	ME
TSL	STAN HAWES PERF MARNE	PORTLAND	OR
TSM	LIGHTNING MARINE	GAINESVILLE	FL
TSN	TER-O-SNO LTD	MONTREAL 377	QC
TSO	TAB SYSTEMS INC	BAYSHORE	NY
TSP	TPI COMPOSITES	WARREN	RI
TSQ	TA SHING YACHT BLDG CO LTD	DANA POINT	CA
TSR	AMBUSH BOATS (DBA)	LAKELAND	FL
TSS	TSS MARINE	TEMPE	AZ
TST	TRI-STAR TRIMARANS	VENICE	CA
TSU	TRITON SUBMARINES LLC	VERO BEACH	FL
TSV	TONY SULLIVAN CONSTRUC	CLEWSTON	FL
TSW	SILLINGER AMERICA	IRVINE	CA
TSX	TRI-STATE MARINE	MILAN	MI
TSY	TRIDENT SHIP WORKS	TAMPA	FL
TSZ	TERRY SMITH ENTERPRIS	POMPANO BEACH	FL
TTA	STRATOS MANUF CORP	OPA LOCKA	FL
TTB	CAROLINA ELECTRIC BOATS INC	BENSON	NC
TTC	TYEE TRADING CORP	MT VERNON	WA
TTD	TITAN INDUSTRIES	NASHVILLE	TN
TTE	T-TOM CUSTOM WORKS	FORT WORTH	TX
TTF	STRATIFLITE INC	HURST	TX
TTG	TORTUGA BOATS (DBA)	SARASOTA	FL
TTH	TUTTLE TOOL & MFG CO	WOODLAND	WA
TTI	SCAT MARINE PRODUCTS INC	ORANGE	CA
TTJ	COMMERCE PLASTICS INC	NORTH MIAMI	OK
TTK	THE TREASURE CHEST	CEDAR RIDGE	CA
TTL	TRINTELLA	MIAMI	FL
TTM	TITAN MARINE	CORD	AR
TTN	TITAN MARINE LLC	EL DORADO	AR
TTO	T & T MANUFACTURING CO	ASHLAND CITY	TN
TTP	BOBBY JONES AIRBOATS	DAVENPORT	FL
TTQ	THOR BOATS	LA PINE	OR
TTR	THOMPSON TRAWLERS INC	TITUSVILLE	FL
TTS	SALTER MARINE SPECIALIST INC	GREEN COVE SPRINGS	FL
TTT	T-N-T CUSTOM BOAT WORKS	FT. PIERCE	FL
TTU	THUNDER BOATS & DESIGN INC	NORTH FORT MYERS	FL
TTV	TIDECRAFT FBRGLS PROD INC	MARSHALL	TX
TTW	TORTOLA TRAWLER	KEY LARGO	FL
TTX	TEL-TRAX CO	WHITE PINE	TN
TTY	THE TAIWAN GLB YCTBLDG	TAIPEI 101	NU
TTZ	STANDARD MARINE	TUSTIN	CA
TUA	TONY USA	FLORAL PARK	NY
TUB	HOT TUB BOATS LLC	SEATTLE	WA
TUC	TUCKER BOATWORKS	RALEIGH	NC
TUD	CONDOR MARINE	FOUNTAIN VALLEY	CA
TUE	TUCEE CORP	ALBANY	GA
TUF	TUFFY BOATS (DBA)	LAKE MILLS	WI
TUG	TUG INFLATABLES	RINGWOOD	NJ
TUH	TURTLE HYDROS	CONCORD	CA
TUI	R J CUSTOM MARINE INC	LAKE BLUFF	IL
TUJ	TUFF TOY BOATS	BUFORD	GA
TUK	TURSACK MARINE	ELVERSON	PA
TUL	TUNNEL LIGHT LLC	SANTA ANA	CA
TUM	SON-DYKES MAN CO	CALICO ROCK	AR
TUN	TURNER MARINE	NEOGA	IL
TUO	LEISURE BOATS	TUPELO	MS
TUP	TAYMOR INDUSTRIES	BRISBANE	CA
TUQ	TOBI DEKOR USA INC	FT. LAUDERDALE	FL
TUR	TURN PRO LLC	NORTH CHARLESTON	SC
TUS	TU-KEYS	NAVARRE	FL
TUT	TURTLECRAFT	GROSSE ILE	MI
TUU	TRI-STATE MARINE	DEAE	MD
TUV	BEAUVAIS MARINE CO INC	MOBILE	AL
TUW	ADIRONDACK GOODBOAT	LONG LAKE	NY
TUX	T & D CUSTOM	LA HABRA	CA
TUY	STURGEON BAY YCHT HBR	STURGEON BAY	WI
TUZ	SAIL POWER YACHT LTD	SOLOMONS ISLAND	MD
TVA	TAYLOR MADE BOATS	KILL DEVIL HILLS	NC
TVB	TED’S BOATS	GRAFTON	IL
TVC	SEACAMPER SALES INC	PALATKA	FL
TVD	TAYLOR MANUFACTURING	JOHNSONVILLE	SC
TVE	STOLL MANUFACTURING INC	MARYSVILLE	KS
TVF	TENNESSEE VALLEY FLOATING CON	GUNTERSVILLE	AL
TVG	TWIN VEE CATAMARANS INC	FT. PIERCE	FL
TVH	TOURNAMENT BOATS INC	WILDWOOD	FL
TVJ	TUCKERS BOAT RENTAL & STORAGE LLC	SHACKLEFORDS	VA
TVK	TRIBAL KAYAKS LLC	BRISTOLVILLE	OH
TVL	TRAVELER BOAT COMPANY	SMACKOVER	AR
TVM	TRAUT MARINE	KENOSHA	WI
TVN	INTEGRATED CRAFTING	ANCHORAGE	AK
TVO	TIGHTWAD BOAT WORKS INC	BUTLER	MO
TVP	TRIBUTE PERFORMANCE BOATS	JUPITER	FL
TVQ	CAROLINA CORVETTE & CUSTOM	MT. AIRY	NC
TVR	WALL MARINE INC	WATERLOO	SC
TVS	BRERONS	LITTLE ROCK	AR
TVT	STUCKEY METAL IND	BAY MINETTE	AL
TVU	CHAMPION BOATS	DAVIE	FL
TVV	BILL NICHOLS BOATS INC	ORLANDO	FL
TVW	SINFIELD-PETTIT ENGINEERING	MORGAN	UT
TVX	TREVCO MARINE INC	PINELLAS PARK	FL
TVY	THREE WAY BOAT INC	ARECIBA	PR
TVZ	TOPAZ BOATS	EGG HARBOR CITY	NJ
TWA	TIEDE & SONS FBGLS CO	EL PASO	TX
TWB	TWO BROTHERS CANOE INC	ROGERS	AR
TWC	TWISTER CUSTOMS	MAYSVILLE	OK
TWD	COMM 12TH C G DISTRICT	ALAMEDA	CA
TWE	CHESTER L. TWIGG	SPRINGFIELD	WV
TWF	TWINN FISH INC	PALM DESERT	CA
TWG	TWG TWOLING	MIDVALE	UT
TWH	PAMLICO BOAT AND FIBERGLASS	WASHINGTON	NC
TWI	TRADEWIND INFLATABLES INC	SANTA ANA	CA
TWJ	TOMS WHOLESALE BAIT & TACKLE	MIDDLEBORO	MA
TWK	TERRY WALLACE ENTERPRZ	HONAUNAU	HI
TWL	CLINTON MARINE INC	ALBANY	KY
TWM	TRI-WESTERN INC	EVERETT	WA
TWN	TWIN LAKES FIBERGLASS	OGDENSBURG	WI
TWO	TATMAN WOODEN BOATS	VIDA	OR
TWP	CERTIFIED MARINE CORP	ANAHEIM	CA
TWQ	TRANSWORLD SALES & SRV	BOCCA RATON	FL
TWR	TWIN RIVERS BOAT CO	ST. CHARLES	MO
TWS	SOTTON BOAT WORKS	TARPON SPRINGS	FL
TWT	THOMAS W TURNER	OLYMPIA	WA
TWU	TRIWAY	COLUMBIANA	AL
TWV	THE WOODEN BOAT SHOP	SEATTLE	WA
TWW	T W MARINE ENG INC	MILLERSVILLE	MD
TWX	TOM W MCMILLAN	CAMAS	WA
TWY	TRADE WINDS MARINE INC	FAIRFIELD	CT
TWZ	THEO W FLEMING CO	FAIRBANKS	AK
TXA	TIGER PERFORMANCE BOATS INC	WEST SENECA	NY
TXB	TEXAS BOAT MANUFACTUR	LEESBURG	TX
TXC	SKATE JET CORP	DALLAS	TX
TXD	THE OREGON DORY	NEWPORT	OR
TXE	THOMAS MARINE	COSTA MESA	CA
TXF	DELTA FABRICATORS INC DBA SOUTHSHORE BOATS	PALACIOS	TX
TXG	INTREPID MARINE INC	CLEARWATER	FL
TXH	TRICHE’S MARINE	LA PLACE	LA
TXI	TIMELESS MARINE INC	SEATTLE	WA
TXJ	TEXAS BOAT & GLASS	SPRINT	TX
TXK	THE DRY MARINA	LITTLE DEER ISL	ME
TXL	TAYLOR MADE PRODUCTS	NORTH SACO	ME
TXM	TRAX MARINE INT’L LTD	JANESVILLE	WI
TXN	CHAN SIEW TIN CO	SAN FRANCISCO	CA
TXO	TEXOMA AIRBOATS	DENISON	TX
TXP	SUNTECH MARINE PRODUCT	MESSA	AZ
TXQ	ALUMITEC WELDING	CARTHAGE	TX
TXR	TRIDENT FLORIDA TRADING CO	TAVARES	FL
TXS	THE OUTBOARD SHOP	N CHARLESTON	SC
TXT	TWISTER BOAT MANUFACTURING	CLEBURNE	TX
TXU	SANTANA CUSTOM BOATS	FORT WORTH	TX
TXV	B & L AUTO MARINE ACCESSORIES	BROWNSVILLE	TX
TXW	TRADEWINDS MARINE INC	MARBLE FALLS	TX
TXX	TONY OUELLETTE	MINNEAPOLIS	MN
TXY	SARASOTA MARINE CORP	BRADENTON	FL
TXZ	TEXAS HOMEMADE BOATS	NULL	TX
TYA	TAMPA YACHT MANUFACTURING LLC	PINELLAS PARK	FL
TYB	TAIPEI YACHT BLDG	TAIPEI	NU
TYC	TALMAN YACHT CO	WARREN	RI
TYD	TYLER BOAT INC	ROCKPORT	IN
TYE	THUNDER JET	DES MOINES	IA
TYF	BIMINI MARINE	OCEAN CITY	MD
TYG	TAMYGLASS	MONTGOMERY	MN
TYH	TRANSPAC YACHTS	SEATTLE	WA
TYI	TREWORGY YACHTS INC	PALM COAST	FL
TYJ	TRAVIS YACHTS INC	MARATHON	FL
TYK	TRANS-CARIBE YACHTS	CORAL GABLES	FL
TYL	TYLERCRAFT	TEXAS CITY	TX
TYM	TIMS MARINE INC	VIOLET	LA
TYN	CENTRAL YACHT INDTRL	TAIPEI	NU
TYO	TRINITY OFFSHORE	GULF PORT	MS
TYP	TYPHOON MARINE LLC	MIAMI GARDENS	FL
TYQ	T-BAY INC	RIVERVIEW	FL
TYR	TAYLOR BOATS	CUSHING	OK
TYS	NORTH AMERICAN INFLATABLES	BRADENTON	FL
TYT	TRINIDAD YACHTS INC	BRIELLE	NJ
TYU	THAYER AND CO	MECHANICSVILLE	VA
TYV	TITAN YACHTS	FITCHBURG	MA
TYW	TROY CRAFT CANOES	PULASKI	WI
TYX	TYREE BOAT MFG	FAIR PLAY	MO
TYY	TRINITY YACHTS LLC	GULFPORT	MS
TYZ	TERRY SZAPA	MENOMINEE	MI
TZA	TRIPLE W AIRBOAT PARTS & ACCY	OKEECHOBEE	FL
TZB	TARZAN BOAT LLC	CHATTANOOGA	TN
TZC	TIMBERTOP SPORTING	PORTSMOUTH	NH
TZD	TRUESDALE BOATWORKS	GRIFFEN	GA
TZE	THORNAPPLE BOAT WORKS	HASTINGS	MI
TZF	TEXOMA FIBERGLASS INC	SHERMAN	TX
TZG	TREASURE COAST GELCOATERS	FT PIERCE	FL
TZH	TAR HEEL SKIFFS INC	HUBERT	NC
TZI	TRIONAL INC	SHREWSBURY	NJ
TZJ	TERREBONNE FIBERGLASS INC	LAFITTE	LA
TZK	SCOTT ENTERPRISES	GREEN ACRES	WA
TZL	TOLEDO SALES	MIAMI	FL
TZM	T.I. MARINA ASSOCITATES	SEAFORD	NY
TZN	TONGA BOATS	CORONA	CA
TZO	TRUE WORLD MARINE INC	BEAUFORT	NC
TZP	TOWNSEND BAY MARINE	PORT TOWNSEND	WA
TZQ	BOULDER BOAT WORKS INC	LONGMONT	CO
TZR	T R ENTERPRISES	SOUTHPORT	FL
TZS	STAR MARINE SALES	PARMA	MI
TZT	THINWATER BOATS LLC	PARON	AR
TZU	STARLITE LLC	MONTICELL	KY
TZV	TOY BOX MARINE	SOLDOTNA	AK
TZW	T & S WELDING INC	JUNEAU	AK
TZX	TAYLOR BAY BOAT & BARGE INC	SEATTLE	WA
TZY	TAYLOR’S MARINE CENTER	ELECTRIC CITY	WA
TZZ	TISS CO	URBANA	OH
UAA	WAMILTONS CUSTOM INC	WEST PALM BEACH	FL
UAB	ULTRA AIR BOATS INC	ANTHONY	NM
UAC	SPRINGFIELD BOAT CO	SPRINGFIELD	ME
UAD	ADMIRAL MARINE CONSTRUCTION	PORT ANGELES	WA
UAE	CAYUGA WOODEN BOATWORKS	ITHACA	NY
UAF	A.F.I. INC	COLUMBIA	LA
UAG	CAMPBELLS MACHINE SHOP	LILY	KY
UAH	DRY FLY FLOAT BOATS LLC	IRONS	MI
UAI	AIRTIGHT INFLATABLES	OHIOPYLE	PA
UAJ	MARATHON CRUISERS INC (OOB)	LANCASTER	SC
UAK	SPENS BOAT	BELLINGHAM	WA
UAL	CATAMARAN HOUSEBOATS INC	MANCHESTER	OH
UAM	QUALITY MARINE	BOULDER CITY	NV
UAN	ISLAND STYLE CUSTOM YACHTS (DBA)	OCEAN ISLE BEACH	NC
UAO	BLACK BEARD BOATS INC	WINTER SPRINGS	FL
UAP	ARIZONA COAST MARINE	LK HAVASU CITY	AZ
UAQ	QUASAR MARINE INC	COCOA	FL
UAR	CAPE FEAR YACHT WORKS	WILMINGTON	NC
UAS	AVALON SUPPLY CENTER INC	MILTON	FL
UAT	REEF RUNNER POWER BOATS INC	WEST PALM BEACH	FL
UAU	PARCELLS SPRINKLING SYSTEMS	BRISTOL	IN
UAV	RAVEN WORKS INC	LEMOYNE	PA
UAW	MARINE SERVICE	LECANTO	FL
UAX	AXIOM BOATS	HOUSTON	TX
UAY	UNIQUE AUTO BODY	ORLANDO	FL
UBA	ULTRA BOATS	POMONA	CA
UBB	BAY BOSS BOATS	BIXBY	OK
UBC	UNIQUE BOAT CO	PENSACOLA	FL
UBD	BULL DOG AIRBOATS INC	ALTURAS	FL
UBE	BELISLE BOATS	WARREN	RI
UBF	BFC MARINE INC	SPRINGFIELD	LA
UBG	BUGATTI YACHTS	BOCA RATON	FL
UBH	BOAT HAVEN	BRONX	NY
UBI	ULTRA CUSTOM BOATS	IRWINDALE	CA
UBJ	BERGERON MACHINE & MARINE LLC	POPLARVILLE	MS
UBK	BLACKHAWK CUSTOM BOATS	PHELAN	CA
UBL	U-BUILD PRODUCT COMBO	KENT	WA
UBM	UNCLE BRUCE’S MARINE	PORT ISABEL	TX
UBN	BARTON TECHNOLOGIES	ALVA	OK
UBO	ULMER BOATWORKS	MT PLEASANT	SC
UBP	BOWLES PONTOON MFG	MILLER	MO
UBQ	BROTHERS’ BOATWORKS LLC	LAWTON	MI
UBR	SUNBURST BOAT CO	FORT PIERCE	FL
UBS	ULTIMATE BOATS	LAKE HAVASU CTY	AZ
UBT	ULY WOODEN BOAT	EUGENE	OR
UBU	BUFFALO BOATS	BELLINGHAM	WA
UBV	UPPERDECK BOATSHOP	BUENA VISTA	VA
UBW	BLUE WATER BOATS	ANCHORAGE	AK
UBX	BRAD’S CUSTOM BOATS LLC	RACELAND	LA
UBY	BERGMAN YACHT SERVICE INC	CLEARWATER	FL
UCA	THE CARPENTERS BOAT SHOP	PEMAQUID	ME
UCB	UNITECH COMPOSITES INC	HAYDEN LAKE	ID
UCC	CATMAN CATS LLC	URBANNA	VA
UCD	CD’S CUST CARPORTS & METAL BL	WAGENER	SC
UCE	MARINE CONCEPTS	LAKELAND	FL
UCF	C & C FIBERGLASS COMPONENTS	BRISTOL	RI
UCG	CATCH BOATS INC	COVENTRY	RI
UCH	MABRY YACHTS LLC	East New Market	MD
UCI	USA CATAMARAN INC	FT LAUDERDALE	FL
UCJ	CLASSIC BOAT	PORTLAND	CT
UCK	CLARKSVILLE BOAT WORKS	CLARKSVILLE	IN
UCL	CAROLINA YACHT ENTERPRISES IN	KILL DEVIL HILLS	NC
UCM	C&M MARINE PRODUCTS INC	PLANTATION	FL
UCN	USCOLA BOAT WORKS	PALMER	AK
UCO	COLE BOATS MFG LLC	LAKE HAVASU	AZ
UCP	CARRERA SPORT FISHING BOATS	HOMESTEAD	FL
UCQ	AMERICAN CABINET COMPANY	PORT ARANSAS	TX
UCR	CROOKED CREEK AIRBOATS	BROOKSVILLE	FL
UCS	CHS SALES (OOB)	FT WORTH	TX
UCT	CAR TWIN TRAILERS INC	PUYALLUP	WA
UCU	ULTRA CUSTOM BOATS OF SN DGO	EL CAJON	CA
UCV	COMPETITION BOATS	HIALEAH	FL
UCW	BLUE ROCK MANUFACTURING LLC	LONG PRAIRIE	MN
UCX	CARIBBEAN CRAFT INC	PRINCETON	FL
UCY	CONQUEST YACHT INC	FORT LAUDERDALE	FL
UDA	ADVENTURE CRAFT	PINETOP	AZ
UDB	DOLPHIN BOAT WORKS INC	PALM CITY	FL
UDC	UDISCO INC	SALT LAKE CTY	UT
UDD	SMOKY MOUNTAIN JET BOATS	BRYSON CITY	NC
UDE	ENGINEERED PERFORMANCE BOATS	BRADENTON	FL
UDF	DRAGONFLY CANOE WORKS LLC	CAPE VINCENT	NY
UDG	BLUEWATER BAY YACHTS INC	NICEVILLE	FL
UDH	BROCK-BOATS	ELGIN	OK
UDI	AQUA VENTURES	SEABROOK	TX
UDJ	WESTERN OCEAN ENGINEERING INC	MARBLEHEAD	MA
UDK	GLENN’S WELDING	HOMER	AK
UDL	D & L PERFORMANCE BOATS	WACO	TX
UDM	DAN MAR DOCK	KING	WI
UDN	FATHOM YACHTS LLC	BOW	WA
UDO	SEGUE USA LLC	MIAMI	FL
UDP	GEORGE’S PRO FIBERGLASS INC	NAPLES	FL
UDQ	BLUE LIGHTNING LLC	FORT MEYERS BEACH	FL
UDR	DBR RESEARCH	RENO	NV
UDS	NAVIGATOR HOUSEBOATS	RUSSELL SPRINGS	KY
UDT	TDC INC	RIVERTON	WY
UDU	BAHAMA BAY BOATS	OCALA	FL
UDV	ADVANCED CRAFT	CADILLAC	MI
UDW	CTF MARINE	ROWLAND HEIGHTS	CA
UDX	RED STAR TRADERS LLC	SALT LAKE CITY	UT
UDY	UNIVERSAL DISPLC YACHT	MILWAUKEE	WI
UEA	G & R MARINE LLC	PINELLAS PARK	FL
UEB	EMERALD POWERBOATS	ABILENE	TX
UEC	ALL MATERIALS MANUFACTURERS	OLD TOWN	FL
UED	PRIDE SPECIALTY WELDING (OOB)	CHEHALIS	WA
UEE	BEASLEY FIBERGLASS	FRANKLIN	NC
UEF	SPECIALTY DESIGN CONCEPTS LLC	DUNNELL	MN
UEG	HANN POWERBOATS INC	SARASOTA	FL
UEH	BANDY BOATS	RIVA	MD
UEI	UNITED ENVIRONMENT INC	SUDBURY	MA
UEL	ADIRONDACK ELECTRIC BOAT	SENECA FALLS	NY
UEM	EMR DRIFT BOATS LLC	SANDY	UT
UEQ	D & D EXTREME BOAT & REPAIR	GASSVILLE	AR
UES	U.S.I.A. MARINE DIVISION LLC	ST HELENS	OR
UEZ	BAREFOOT BOATS INC	CORNELIUS	NC
UFA	UNIQUE FIBERGLASS INC	POST FALLS	ID
UFB	INDUSTRIAL FBGLS BOATS	LAS VEGAS	NV
UFC	UNIVERSAL FIBERGLASS	KINSTON	NC
UFG	UNIVERSAL FIBERGLASS	CADILLAC	MI
UFI	UNIVERSAL FIBERGLASS	CHARLSTON	OR
UFL	U-FLOAT COMPANY.	ABILENE	TX
UFM	ULTRA FLIGHT MARINE	EVERETT	WA
UFO	UFORIA	AVENTURA	FL
UFQ	GATOR TAIL LLC	LOREAUVILLE	LA
UFS	UNIFLITE SERVICES INC	BELLINGHAM	WA
UFT	U-FLOTE INC	LINCOLN	NE
UGB	BOATING SALES AND SERVICE	TOWNSEND	GA
UGC	BAIN’S WELDING	PETERSBURG	AK
UGD	GLACIER BAY CATAMARANS (DBA)	TARBORO	NC
UGH	BRUSKI BOATS	ASTORIA	OR
UGI	ULTRA-GLAS	ARLINGTON	WA
UGQ	FLORIDA CRACKER AIRBOATS	BELL	FL
UGW	UNLIMITED GLASSWORKS INC.	TITUSVILLE	FL
UGY	GREAT STATE GROUP	MACON	GA
UHA	HURRICANE AQUA SPORTS INC	WARSAW	NC
UHB	PACIFIC HOUSEBOATS	REDDING	CA
UHH	UP HOLDINGS LIMITED	HOLLAND	MI
UHL	U-HAUL PILOT PLANT 449	TEMPE	AZ
UHQ	JOHN TUMA BOAT BUILDER	FREMONT	CA
UHW	PACBRIDGE LTD	WOODBRIDGE	CT
UIB	CALIFORNIA INFLATABLES CO INC	OCEANSIDE	CA
UII	UNITED IMPORT INC	MINNEAPOLIS	MN
UIN	QUINSEA INTERNATIONAL	PROVO	UT
UIQ	RAZORBACK FIBERGLASS PROD	TRENTON	FL
UIT	QUINTUS ENTERPRISES INC	CAMP VERDE	AZ
UJB	BUILD RIGHT MANUFACTURING	SANTA FE	TX
UJC	UNCLE J CUSTOM BOATS	MORGAN CITY	LA
UJQ	CALIFORNIA BOATS	CHICO	CA
UJS	SEA CAT BOATS INC	TITUSVILLE	FL
UJW	GEAUX CUSTOM	WALKER	LA
UKB	SOUTH ATLANTIC YACHT SALES	OAKTON	VA
UKC	C5 CUSTOMS	MARIANNA	FL
UKD	HOLLAND POINT MARINE	SALUDA	VA
UKE	SKEETER BAY BOATS	CYRSTAL	MN
UKL	UNIQUE SPECIES INC	LAKE HELEN	FL
UKQ	MG MARINE INC	LOS ANGELES	CA
UKS	GULF HARBOR YACHT INC	SARASOTA	FL
ULA	BULTENA	WOODLAND	WA
ULB	ULTRA BOATS	LAKE HAVASU CITY	AZ
ULC	ULTRA CUSTOM MFG CO INC	HAMLIN	TX
ULD	ULTRALIGHT DINGHIES	GILFORD	NH
ULE	ULTIMATE BOATS	BISHOPVILLE	SC
ULF	ULTRA FIBERGLASS INC	LA GRANGE	TX
ULG	ULTRAGLASS INC	PORT ORANGE	FL
ULI	ULTRANAUTICA MARINE INC	AUSTIN	TX
ULM	ULTIMATE BOATS INC	MIAMI	FL
ULQ	ULTRALIGHT BOATS INC	PALM BAY	FL
ULR	LABRIE SMALL CRAFT	EXETER	ME
ULS	RIO SHALLOW BOATS	WESLACO	TX
ULT	ULTRASKIFF INC	DUNEDIN	FL
ULW	ULTRALIGHT BOATWORKS LLC	BAYOU VISTA	TX
ULX	RIVER MASTER BOATS	AMBOY	WA
ULZ	ULTRESS BOATS INC	HILTON HEAD ISL	SC
UMA	UNITED MARINE CORP	WATSEKA	IL
UMB	UNITED MARINE INTERNATL LLC	BALTIMORE	MD
UMC	AMERICAN MARINE COMPOSITES	CLEARWATER	FL
UMD	BRUSHY CREEK FIBERGLASS	MARION	IL
UME	UNITED MARINE CORP OF TENN	MARYVILLE	TN
UMF	MCCASLIN FAMILY PROJECTS	WEST PALM BEACH	FL
UMG	MAGNUM BOATS UNLIMITED	BRANFORD	FL
UMH	MAGNUM BOATS	DARLINGTON	SC
UMI	L & M FIBERGLASS	BAYTOWN	TX
UMJ	MILLENNIA MARINE LLC	AMERICAN FORK	UT
UMK	MOLOKA’I STRAIT LLC	DELRAN	NJ
UML	UTOPIA MARINE LLC	FT. PIERCE	FL
UMM	SUMMIT COMPANY; THE	LONG BEACH	CA
UMN	VECTOR MARINE INC	MILWAUKEE	WI
UMO	MICHIGAN MARITIME MUSEUM INC	SOUTH HAVEN	MI
UMP	UMPQUA MARINE AND BOATS DBA	ROSEBURG	OR
UMQ	MARTINAC BOAT WORKS LTD	TACOMA	WA
UMR	UNLIMITED CUSTOM BOATS	DOWNEY	CA
UMS	MILLER MARINE SYSTEMS	MIAMI	FL
UMT	UNIVERSAL MARINE CO	TAIPEI 104	NU
UMU	OSP PRECISION COMPOSITES	VERONA	WI
UMV	MANTA RAY CATAMARANS	HOLLYWOOD	FL
UMW	MENEFEE WOODEN BOATS	Hermitage	MO
UMX	MONZA MARINE INC	OPA LOCKA	FL
UMY	MEYER MARINE	KANEOHE	HI
UMZ	MAKO MARINE MANUFACTURING LLC	AUBURN HILLS	MI
UNA	UNI-WASH	CHAPEL HILLS	MD
UNB	UNION BAY FABRICATION	SEATTLE	WA
UNC	UNIQUE CONCEPTS	DOUGLASVILLE	GA
UNF	MURRAY CHRIS CRAFT	BELLINGHAM	WA
UNI	RENEGADE COMPANY	MURRELLS INLT	SC
UNJ	UNITED SUBMERSIBLE SYSTEMS	PHOENIX	AZ
UNK	U-NEEK	MESA	AZ
UNM	UNIVERSAL MRNE CO LTD	TAIPEI	NU
UNQ	UNIQUE MANUFACTURING	EUGENE	OR
UNR	UNIROYAL CORP	WARSAW	IN
UNS	UNIESSE MARINE USA INC	Miami Beach	FL
UNT	UNIMET INC	TACOMA	WA
UNV	UNITED NAVAL INDUSTRIES INC	LANTANA	FL
UNW	INT MARINE HOLDING INC	SEATTLE	WA
UNY	U.S.A. INC	LAGRANGE	IN
UOD	AMERICAN FIBERGLASS &	SHREVEPORT	LA
UOK	SUN FIRE YACHT CO	WARREN	OH
UOQ	WILSON SPORTFISHING	JUPITER	FL
UOS	MOSCA CUSTOM FISHING BOATS	CORPUS CHRISTI	TX
UOX	BASS BANDIT	LONG VIEW	TX
UPA	UNIFI PRODUCTS	ST PETERSBURG	FL
UPB	KNIGHTS LANDING BOATWK	WOODLAND	CA
UPC	UNIPOLYCON INC	LYNN	MA
UPD	DELTA WEST FIBERGLASS	LODI	CA
UPE	UPLAND ENTERPRISES INC.	KINGSFORD	MI
UPG	PANGA INC	MIAMI	FL
UPI	CHEROKEE POWERBOATS INC	OPA LOCKA	FL
UPJ	MEDINA MARINE LLC	ONTARIO	CA
UPK	POWER-KAK	MONROVIA	CA
UPL	BLUEWATER MARINE GROUP INC	NEWBERRY	SC
UPM	PREFERRED METAL PRODUCTS INC	ORLANDO	FL
UPN	BROWNS BAY COMPANY	NEW SMYRNA BEACH	FL
UPO	POND KING INC	GAINESVILLE	TX
UPP	UNIVERSAL PLASTIC PROD	HOUSTON	TX
UPQ	PROACTION MARINE	WILSONVILLE	OR
UPR	UPRIGHT BOATWORKS	LOPEZ ISLD	WA
UPS	SUPERIOR SHEET METAL	ST PETERSBURG	FL
UPW	PRECISION WELD CUSTOM BOATS	VANCOUVER	WA
UPZ	SEASLED INC	DERBY	CT
UQA	BUOY 8 & SHIP’S STORE	SALUDA	VA
UQB	AYB YACHTS INC	YULEE	FL
UQC	BRETTCRAFT LLC	KINGSTON	NH
UQD	CORY TEMPLET	PIERRE PART	LA
UQE	NOR’WEST PASSAGE	TACOMA	WA
UQF	SPECTRE SPORTFISH INC	Clearwater	FL
UQG	AQUATIC MODULAR SYSTEMS	KEY WEST	FL
UQH	UNIVERSAL HOVERCRAFT OF AMER	ROCKFORD	IL
UQI	CELTIC BOAT CO INC	NORTHPORT	NY
UQJ	J-POINT MARINE LLC	RUMFORD	ME
UQK	HORNBECK BOATS	OLMSTEDVILLE	NY
UQL	MARINE SPECIALISTS LLC	LITTLE EGG HARBOR	NJ
UQM	METALCRAFT MARINE INC	TACOMA	WA
UQN	ALL WELD LLC	TURNER	OR
UQO	PORTAGE BOAT WORKS LLC	PORTAGE DES SIOUX	MO
UQP	PHOENIX COMPOSITE SOLUTIONS	OSCODO	MI
UQQ	ARC BOATS	NEWPORT	RI
UQR	UNION RIVER BOAT COMPANY	BUCKSPORT	ME
UQS	FISHER BEAVERTAIL MFG INC (OOB)	AVON	MN
UQT	FIBER COMPOSITES	HEMET	CA
UQU	NICHOLS DIVERSIFIED INDUS LLC	LANGLEY	WA
UQV	RIPPLE EFFECTS INC	FAIRLAND	OK
UQW	KAWA HOVERCRAFT LLC	BREVARD	NC
UQX	DISTINCTIVE BOATWORKS LLC	COMMERCE TOWNSHIP	MI
URA	ALPACKA RAFT	MANCOS	CO
URB	LEISURE BUOYS	SOUTH BEND	IN
URC	RIVERCITY BOATWORKS INC	PADUCAH	KY
URD	EUROPEAN DESIGN CO.	ORLANDO	FL
URE	SORE-LINER BOATS	HARBOR CITY	CA
URF	ROPPOLO FIBERGLASS	HEWITT	TX
URG	ROGUE MARINE	MERLIN	OR
URH	ROESCH HOVERCRAFTS	POTOSI	WI
URI	SCARIB INC	SANTA BARBARA	CA
URK	RIBCRAFT USA LLC	MARBLEHEAD	MA
URL	R MARINE MANUFACTURING INC	SPENCERPORT	NY
URM	RUMERY’S BOAT YARD (DBA)	BIDDEFORD	ME
URN	URBAN CANOE	MINNEAPOLIS	MN
URO	THE MIGHTY LAYOUT BOYS	BREMEN	IN
URP	REALMS OF TIME INC	PORTAGE	UT
URQ	JAMES CRAFT MARINE SERVICES (	NESCOPECK	PA
URR	RIDDLE MARINE INC	LEWISTON	ID
URS	ROSEDALE WOODEN BOATWORKS	GRAFTON	IL
URT	ARONOW POWER BOATS	MIAMI	FL
URU	RUE BOATS	EXETER	RI
URZ	TERRAPIN SKIFF CO INC	HOMESTEAD	FL
USA	QUICKSILVER INFLATABLES	FOND DU LAC	WI
USB	ULTRA SPORT BOATS LLC	LAKE JACKSON	TX
USC	BRUNSWICK FAMILY BOAT CO INC	ARLINGTON	WA
USD	BAYLINER MARINE	ARLINGTON	WA
USE	UNITED STATES ENTERPRS	W WARWICK	RI
USF	OVER UNDER SPORT FISHING	GAINESVILLE	FL
USG	HEINZMAN ENGINEERING I	GRAND ISLAND	NE
USH	BAYLINER MARINE	ARLINGTON	WA
USI	USA INFLATABLES INC	SUMMERVILLE	SC
USJ	BAYLINER MARINE CORP	MIAMI	OK
USK	BAYLINER MARINE	DANDRIDGE	TN
USL	US YACHTS INTL INC	BOCA RATON	FL
USM	UNITED STATES MARINE INC	GULFPORT	MS
USN	US NEMROD INC	HAMDEN	CT
USO	SEA OX INC	MOUNTAIN HOME	AR
USP	BAYLINER MARINE	MIAMI	OK
USQ	SUN COUNTRY MARINE WEST LLC	PAGE	AZ
USR	AU SABLE RIVER BOAT SHOP	GRAYLING	MI
USS	U S YACHT BLDG CORP	EDISON	NJ
UST	US HOVERCRAFT	INYOKERN	CA
USU	MUSTANG CUSTOM BOATS INC	HOUSTON	TX
USV	SKYWOODS CANOE CO	SHOREHAM	VT
USW	US WATERCRAFT LLC	WARREN	RI
USX	UNITED STATES YACHT CORP	TAMPA	FL
USY	US YACHTS	ARLINGTON	WA
USZ	U. S. COAST GUARD NVDC	FALLING WATERS	WV
UTA	TUCKERTON SAILING DINGHY	TUCKERTON	NJ
UTB	RIDCO MFG	SALT LAKE CITY	UT
UTC	ULTIMATE WARLOCK	RANCHO CUCAMONGA	CA
UTD	ALPHA Z MOTORBOATS LTD INC	OSPREY	FL
UTE	SCORPIAN BOAT MFG INC	PHOENIX	AZ
UTF	SAKONNET BOATHOUSE	TIVERTON	RI
UTH	SOUTH FORK DORY	MC CALL	ID
UTI	DANNY STRUS	COMANCHE	OK
UTK	DAVE SCADDEN PONTOON CRAFT	LIBERTY	UT
UTL	EXCEL BOATS INC	CLINTON	AR
UTM	TONY’S MARINE SERVICE	GMF BARRIGADA	GU
UTO	TEMPEST OFFSHORE INC	BRADENTON	FL
UTP	TOM PAPP RACING	CORONA	CA
UTQ	SALINA SPORTS SUPPLY	SALINA	UT
UTR	TARPON BOAT SALES INC	OZONA	FL
UTS	US TECHNOLOGY & SCIENCE CORP	MIAMI SHORES	FL
UTT	UNITED TRIBES TECHNICAL COLL.	BISMARK	ND
UTX	UTT BROTHERS	WILLOW SPRINGS	NC
UTY	TAYLOR MARINE SPECIALTIES INC.	FREEPORT	FL
UTZ	UTAH HOMEMADE BOATS	NULL	UT
UUA	SPOILER BOAT MFG	ATLANTA	TX
UUQ	WHAM-O-INC	EMERYVILLE	CA
UUU	USCG HEADQUARTERS G-OCC-2	WASHINGTON	DC
UUV	COMMERCIAL WORK BOATS	MIAMI	FL
UUX	DAVE MITCHELL MARINE	LECANTO	FL
UUZ	LEMCO	MANNING	SC
UVQ	AIR COMMANDER HOVERCRAFT LLC	PORT ST LUCIE	FL
UVW	SAKONNET SKIFFS	PORTSMOUTH	RI
UWB	BOUWER’S BOATS	SAND LAKE	MI
UWH	FLUID MARINE LLC	AUBURN	WA
UWL	MUSLING CORP.	FRIDAY HARBOR	WA
UWQ	WOODS HOLE SKIFF & DORY	WOODS HOLE	MA
UWT	THE MARINERS MUSEUM	NEWPORT NEWS	VA
UXD	SKIFFCAT BOATWORKS	SUTHERLIN	OR
UXQ	SINISTER CUSTOM BOATS	SANTEE	CA
UYC	UNION YACHT CO LTD	TAIPEI	NU
UYI	UNICORN YACHTS INC	OAK HILL	FL
UYN	US YACHTS CORPORATION	CAPITOLA	CA
UYQ	HOGAN MARINE INC	ANAHEIM	CA
UZA	SPORTSMAN MARINE	WILMINGTON	NC
UZQ	SUNFIN KAYAKS INC	MIAMI	FL
VAA	UMPQUA MARINE	REEDSPORT	OR
VAB	VALCO ALUMINUM BOATS	CLOVIS	CA
VAC	VANCO	CHATTHAM	MA
VAD	RIO MAR YACHTS INC	VERO BEACH	FL
VAE	VANTARE YACHTS	SEATTLE	WA
VAF	VAL-FAB	SALEM	OR
VAG	VAGABOND SAILBOATS INC	SAN JUAN CAPI	CA
VAH	STAN HAVEN BOAT CO	OWENS	MD
VAI	SORENSEN-VIALE YACHT	REDMOND	WA
VAJ	VALIANT BOATS	OBERLIN	KS
VAK	VIKING AIRBOAT HULLS	HUDSON	FL
VAL	VALIANT YACHTS	GORDONVILLE	TX
VAM	VAMPIRE BOAT CORP	MINOOKA	IL
VAN	VANNOY BOATWORKS	CORPUS CRISTI	TX
VAO	VANTANA MFG CORP	WILIAMSTON	MI
VAP	BRAVA POWER BOATS INC	LAJAS	PR
VAQ	THE GREAT LAKES AIRBOAT CO	VERMILION	OH
VAR	VARALAY BOATS	LONG BEACH	CA
VAS	OVATION BOATS	SACRAMENTO	CA
VAT	AVATAR POWER BOATS	POMPANO BEACH	FL
VAU	VAUGHN BOATS	PASO ROBLES	CA
VAV	VAALER INDISTRIES INC	SPRING GROVE	MN
VAW	MIKE & ANDREWS MAR SERV INC	BRADENTON	FL
VAX	ARROW MARINE LLC	HALEIWA	HI
VAY	X BOATS	HAMPSTEAD	NC
VAZ	VIRGINIA HOMEMADE BOATS	NULL	VA
VBA	VENTURE BY AMERICAN LLC	STUART	FL
VBB	VICTORY BOATS	NASHVILLE	GA
VBC	VIPER BOAT COMPANY	WINTER HAVEN	FL
VBD	VAGABOND ENTERPRISES	SPRING CITY	TN
VBE	JUDGE YACHTS INC.	DENTON	MD
VBF	INTERMARINE USA LLC	SAVANNAH	GA
VBG	HUNT YACHTS LLC	PORTSMOUTH	RI
VBH	BAHA CRUISER BOATS INC	MAYO	FL
VBI	SEA BEAR INC	TRINITY	TX
VBK	VICTORY BOAT COMPANY	CATO	NY
VBL	BLUE RUNNER BOATS INC	RALEIGH	NC
VBM	BOS MARINE AND PROPELLER SERV	PORT VINCENT	LA
VBN	TOMMY BARON MARINE	HUNTINGTN BCH	CA
VBO	VILLAGE BOAT SHOP	BETHEL PARK	PA
VBP	VECTOR BOATS LLC	CHARLESTON	SC
VBQ	BAYCRAFT MARINE SALES.	SUMNER	WA
VBR	SOUND BOATWORKS	FREELAND	WA
VBS	BOOMSLANG BOATS INC	MURFREESBORO	TN
VBT	VOLT BOATS LLC	LOS ANGELES	CA
VBU	SKINNER BROS BOATS INC	RIESEL	TX
VBV	BRIGHTWATER BOATS	FISHERS	IN
VBW	VINTAGE BOATWORKS	GENEVA	IL
VBX	SIX STAR BOATS	SALT LAKE CY	UT
VBY	VAN BREMEN YACHTS	LEUCADIA	CA
VBZ	SPECIALTY MARINE INC.	PAINESVILLE	OH
VCA	VAL CRAFT	CANADAIGUA	NY
VCB	VIKING CRAFT BOATS	LAKE PORT	CA
VCC	COMMON CANOE COMPANY	CRFTSBRY COMN	VT
VCD	VICEM YACHTS INC	FT LAUDERDALE	FL
VCE	ALAR YACHTS INC	DULUTH	MN
VCF	VALLEY CRAFT FABRICATIONS	DELTA	CO
VCG	MOUNTAIN SIDE WELDING	SHAPLEIGH	ME
VCH	O V CHEVALLIER	MOORINGSPORT	LA
VCI	CUSTOM INFLATABLES INC	REEDSVILLE	WV
VCJ	C J BURNS & CO	GARDEN GROVE	CA
VCK	CMM LLC	WILMINGTON	DE
VCL	RELIABLE MFG LLC	DOUGLAS	GA
VCM	VENCO MFG CO INC	DOUGLAS	GA
VCN	CARAVELLE POWERBOATS INC	AMERICUS	GA
VCO	WATERBOURNE	DOVER FOXCROFT	ME
VCP	FIRE & MARINE INC	SPRINGFIELD	OH
VCQ	VC YACHTS	FORT PIERCE	FL
VCR	VERSA-CRAFT INC	CENTRALIA	WA
VCS	CHING STUDIOS	PENSACOLA	FL
VCT	D-CRAFT	LILLIAN	AL
VCU	VASQUEZ CUSTOM FABRICATING	BROWNSVILLE	TX
VCV	VECTOR SPORTS MARINE GROUP	HENDERSONVILLE	TN
VCW	SANDY POINT SKIFFS CO	STONINGTON	CT
VCX	AQUA BAY MARINE INC	PANAMA	FL
VCY	STARLINER BOAT CO	MART	TX
VCZ	WATTS MANUFACTURING	MULLINS	SC
VDA	DANA PERFORMANCE BOATS LLC	MONTCLAIR	CA
VDB	VAN DUYNE BROTHERS BOATSHOP	MAYS LANDING	NJ
VDC	DAVINCI INDUSTRIES INC	SCHILLER PARK	IL
VDD	WESTSKI LLC	SHAWNEE	KS
VDE	TRACY’S CUSTOM RIVERBOATS	NEWAYGO	MI
VDF	RAUSCHER & SONS BOAT WORKS	BRISTOL	ME
VDG	LITTLE BEAVER GUIDEBOAT WORKS	DARLINGTON	PA
VDH	SUPERIOR CANOES	LYONS	MI
VDI	VAN DUTCH USA INC	HOLLAND	MI
VDJ	KIDDER RACING INC	RICHMOND	CA
VDK	ALECKSON FABRICATION	SOLDOTNA	AK
VDL	FRP GROUP LLC	JUSTIN	TX
VDM	VADER MARINE	VISTA	CA
VDN	THE DOWNRIVER BOATWORKS LTD	LINCOLN PARK	MI
VDO	AUCOIN’S CUSTOM FABRICATION INC	MORGAN CITY	LA
VDP	BLACK PEARL BOATWORKS INC	NEW SMYRNA BEACH	FL
VDQ	DIXON BOAT WORKS	CHADBOURN	NC
VDR	VAN DOREN INDUSTRIES	HAYS	KS
VDS	ARDELL YACHT AND SHIP BROKERS	FT LAUDERDALE	FL
VDT	PADDEN CREEK MARINE.	BELLINGHAM	WA
VDU	CONTAINER YACHTS LLC	MIAMI BEACH	FL
VDV	HARBOR HOMES LLC	THOMASVILLE	GA
VDW	ROSS MARINE LLC	WESTPORT	MA
VDX	MOTO DEALER IMPORT LLC	TUCKER	GA
VDY	VANDERBILT YACHTS INC.	ALBANY	KY
VEA	VEGA MARINE PRODUCTS	LOS ANGELES	CA
VEB	VANTAGE BOATS	MOUNT DORA	FL
VEC	VECTORWORKS MARINE LLC	TITUSVILLE	FL
VED	BIRDSALL BOAT WORKS INC	WEST PALM BEACH	FL
VEE	S-1 MARINE LLC	PERRY	FL
VEF	EXPLORER INDUSTRIES	PLEASANT LAKE	IN
VEG	VEGA MARINE CORP	LONG BEACH	CA
VEH	EXCEL ASSOCIATES CORP	BELMONT	CA
VEI	VANIN ENTERPRISES INC	GRAND RAPINDS	MI
VEJ	BOATSTOGO INC	NORTH MIAMI BEACH	FL
VEK	VELERO CORP	ARLETA	CA
VEL	VELOCE BOATS INC	N MIAMI	FL
VEM	SAIL AMERICA UNLIMITED	AUSTIN	TX
VEN	VENTURE BOAT COMPANY LLC	PALM BEACH	FL
VEO	ANDERSON BOATWORKS LLC	OTEGO	NY
VEP	DAKOTA AIRBOATS INC	WEST MELBOURNE	FL
VEQ	MARCO POLO BOATS INC	TROY	MI
VER	THE NEWFOUND WOODWORKS INC	BRISTOL	NH
VES	VERTEX	PALATKA	FL
VET	COVE BOAT	WAKEFIELD	KS
VEU	EUROPA BOATS	VERO BEACH	FL
VEV	WAGNER BOAT WORKS INC	OYSTER BAY	NY
VEW	SPIRIT BAY BOATS INC	SARASOTA	FL
VEX	SPECTRUM/ESCORT	TOPEKA	IN
VEY	VENTURA YACHT SVC INC	PORT WASHINGTON	NY
VFA	VARI PRODUCTS INC	HERMANN	MO
VFB	VIC FRANKS BOAT CO	SEATTLE	WA
VFC	VALLEY FIBERGLASS	BAKERSFIELD	CA
VFD	VINOT SKIFFS LLC	KILN	MS
VFE	SUN RAY BOATS BY BETHEL INC	BETHEL	OH
VFF	VIC FRANCK’S BOAT CO..	SEATTLE	WA
VFG	VOLUNTEER FIBERGLASS	MANCHESTER	TN
VFH	SEAMASTER BOATS	DUXBURY	MA
VFI	VERMONT FIBERGLASS INC	RUTLAND	VT
VFK	ELIMINATOR BOATS	VIVIAN	LA
VFL	CHALLENGER BOATS INC	DEERFIELD BCH	FL
VFM	MATCHLESS BOATS	FT.LAUDERDALE	FL
VFP	VIRGINIA FIBERGLASS	HAMPTON	VA
VFQ	DOCKSIDE MACHINE	BELLINGHAM	WA
VFR	VENABLE FABRICATION	RAYNE	LA
VFS	L H FISH	EUREKA	CA
VFU	FIBERGLASS UNLIMITED	VICTORIA	TX
VFW	BIG SANDY BOAT WORKS	BIG SANDY	TN
VFY	FRIDAY HARBOR YACHTS LLC	FRIDAY HARBOR	WA
VGA	VEGA INTEGRAL PRODUCTS	INDIANAPOLIS	IN
VGB	BRADLEY BOATWORKS LLC	BILLINGS	MT
VGE	SAVAGE RAPIDS BOATWORK	ROUGE RIVER	OR
VGI	VENGEANCE INCORPORATED	SIMI VALLEY	CA
VGM	VMG SKIFFS	FRANKFORT	MI
VGQ	WAKECRAFT BOATS	ATWATER	CA
VHC	HELICAT LLC	SPANAWAY	WA
VHD	THE PRETTY DORY COMPANY	TRAVERSE CITY	MI
VHL	VETERANS GROUP LLC	NEWTON	MA
VHM	VINEYARD HAVEN MARINA	VINEYARD HAVEN	MA
VHQ	KAT MARINE	FREEPORT	TX
VHS	HYDRA-SPORTS CUSTOM BOATS LLC	TAVERNIER	FL
VHX	BASS BABY INC	IRVING	TX
VIA	VIPER AIRBOATS INC.	GAINESVILLE	FL
VIB	VISION BOATS	BIG FORK	MT
VIC	MARINE TECHNOLOGY INC	WENTZVILLE	MO
VID	VOYAGER R-V & MARINE	ROUND LAKE	NY
VIE	VIPER PRODUCTS	ROCKPORT	TX
VIF	VIZION MARINE LLC	BUFORD	GA
VIG	VIRGIN MARINE	REDINGTON BCH	FL
VII	VILINI INTERNATIONAL	LEUCADIA	CA
VIK	VIK BOAT CO	CATHLAMENT	WA
VIL	VILLAGE STEELWORKS	BEND	OR
VIM	VIMA CRAFT INC	BAYVILLE	NJ
VIN	CLASSIC RESTORATION AND SUPPLY	PHILADELPHIA	PA
VIP	VIPER PERFORMANCE BOATS (DBA)	LAKE HAVASU CITY	AZ
VIQ	CANYON BOATWORKS	PERRY	FL
VIR	VIROUT; JACK	TRAVERSE CITY	MI
VIS	VISION BOATS	FORT PIERCE	FL
VIT	VITESSE YACHTS INC	SAN JOSE	CA
VIV	MTI-V LLC	WENTZVILLE	MO
VIZ	VIRGIN ISLANDS HOMEMADE BOATS	NULL	VI
VJA	CONQUEST YACHTS INC	DORCHESTER	NJ
VJK	TRIDENT SPECIALTIES INC	LONG VIEW	TX
VJQ	AMERICAN BOAT WORKS	TARPON SPRINGS	FL
VKA	VETTER KAYAK	MINNEAPOLIS	MN
VKB	VIKING BOATS	STANTON	CA
VKC	BUBBA’S BOATS	TABOR CITY	NC
VKG	VIKING OF AMERICA	HARTSDALE	NY
VKI	VIKING BOAT COMPANY	FEDERAL WAY	WA
VKL	VIBE KAYAKS LLC	ROSWELL	GA
VKN	VIKING WELDING	KENSINGTON	NH
VKP	VIKING BOATS	STANTON	CA
VKQ	TERRESTRIAL ADVENTURES INC	EMMETT	ID
VKT	VIKING BOATS-TIM GLASS	HUNTSVILLE	AL
VKU	HARBOR POINT BOATS INC	HURLOCK	MD
VKX	VIKING BOATS	GROTON	CT
VKY	VIKING YACHT CO	NEW GRETNA	NJ
VLA	CAL VAC MARINE	SANTA CLARA	CA
VLB	FUNFLEET LTD	ZEPHYR	TX
VLC	VAL CRAFT INC	MARCY	NY
VLI	SILVALINE	MILTON	MA
VLM	SCOTT BOATS	VALLEY LEE	MD
VLN	VALIANT CORP	ELKHART	IN
VLO	VALCO INDUSTRIES INC	CRYSTAL LAKE	IL
VLQ	HOT DOG POWERBOATS LLC	HAMMONTON	NJ
VLS	SEMINOLE BOAT CO	VALDOSTA	GA
VLT	VOLUNTEER CORP	COLUMBIA	SC
VLX	ATLANTIC LEGACY MARINE INC	BRADENTON	FL
VLY	VALLEY FIBERGLASS	YAKIMA	WA
VMA	VECTOR MARINE	SEATTLE	WA
VMB	VAN MICHEAL BROWN	MYSTIC	CT
VMC	OFFSHORE TECHNOLOGIES	ST PETERSBURG	FL
VMD	MIAMI CARON BOAT WORKS	SPRING VALLEY	OH
VME	VI MAR ENTERPRISES	WATERLOO	WI
VMF	VIBO WELDING INC	CHISACO CITY	MN
VMG	VANDERSTADT & MCGRUEP LTD	OWEN SOUND	ON
VMH	MARIAH BOATS	MONCKS CORNER	SC
VMI	VANGUARD MARINE INTL INC	FORT LAUDERDALE	FL
VMJ	MAJESTIC BOATS INC	MIMS	FL
VMK	MOKAI MANUFACTURING INC	NEWBURGH	NY
VML	VANNOY MARINE	WOODINVILLE	WA
VMM	VINTAGE MRNE MFG INC	HENDERSNVILLE	TN
VMN	VECTOR MARINE INC	MILWAUKEE	WI
VMO	VECTOR MARINE OF MONTANA INC	BILLINGS	MT
VMP	DESIGN MARINE CORPORATION	SANFORD	FL
VMQ	MARSHALL MARINE	PORT LAVACA	TX
VMR	MARTIN BOATS INC	WEST PALM BEACH	FL
VMS	VELOCITY MARINE SERVICES	MIAMI LAKES	FL
VMT	MARINE TEAM INC	ANACORTES	WA
VMU	RIVIERA BEACH MARITIME	RIVIERA BEACH	FL
VMV	VISION MARINE GROUP INC	BRADENTON	FL
VMW	MARINE WHOLESALE	OREGON CITY	OR
VMX	INITIAL MARINE CORP	SANFORD	FL
VMY	CMS YACHT INC	SEATTLE	WA
VNA	VINDO NORTH AMERICA	NEW LONDON	NH
VNB	VENTURE BOATS INC	WINCHESTER	TN
VNC	VANCE ENGINEERING INC	LEE’S SUMMIT	MO
VND	PETER D VAN DINE CO	ANNAPOLIS	MD
VNE	VENETIAN MARINA	SANDUSKY	OH
VNF	VNM BOAT WORKS	BRISTOL	RI
VNG	VENGANZA MARINE	BRADENTON	FL
VNI	VENETIAN BOATS	FORT LAUDERDALE	FL
VNK	BOAT FLOAT	PONTE VEDRA	FL
VNL	SENTENIAL SPECIALTIES	HYANNIS	MA
VNM	VENTURE MARINE INC	RIVIERA BEACH	FL
VNN	VENETIAN BOAT WORKS LLC	PINELLAS PARK	FL
VNQ	OCEANUS YACHTS INTERNATIONAL	DELRAY BEACH	FL
VNR	FAIRHOPE BOATWORKS	FAIRHOPE	AL
VNT	VBW LLC	ELKHART	IN
VNW	SEATEK BOAT WORKS LLC	PINE BEACH	NJ
VNX	VANTARE INTERNATL INC	FT. LAUDERDALE	FL
VNY	VINEYARD YACHTS INC	VINEYARD HAVEN	MA
VOD	VENTURE OUTDOORS	BRIGHAM CITY	UT
VOG	VOGELZANG INTL CORP	HOLLAND	MI
VOI	VOYAGER MARINE INC	BREMERTON	WA
VOO	VOODOO SKIFF CRAFTS LLC	CHALMETTE	LA
VOP	VICTORY OFFSHORE POWERBOATS	TALLEVAST	FL
VOQ	BLUEWATER MARINE GROUP INC	NEWBERRY	SC
VOS	BOSS RACING TEAM INC.	N. MIAMI BEACH	FL
VOV	SAVOV MARINE	HUDSON	FL
VOY	VOYAGER MARINE	CAMDENTON	MO
VPA	VANQUISH BOATS LLC	WELLESLEY ISLAND	NY
VPB	VICIOUS POWER BOATS INC	ALGONAC	MI
VPC	VANTAGE PLASTICS (DBA)	STANDISH	MI
VPD	PALMETTO DINGHYS	BRADENTON	FL
VPF	FERN PARK FIBERGLASS	OVIEDO	FL
VPI	VOYAGER PRODUCTS	CARLSBAD	CA
VPK	PACK BOATS	DELTON	MI
VPL	VOLUNTEER PLASTICS INC	MANCHESTER	TN
VPM	VICTORY PERFORMANCE	EDENTON	NC
VPO	CATERA PERFORMANCE BOATS	MIAMI	FL
VPP	VANPORT PREMIER	RIVER VALE	NJ
VPQ	ROWHEAD 10000 LLC	SAUK RAPIDS	MN
VPR	VIPER BOAT CO	HUNTSVILLE	AL
VPS	SPARTAN MARINE CO	CAPISTRANO BEACH	CA
VPW	VELOCITY POWERBOATS	TAMPA	FL
VPY	PRAIRIE ADVENTURE LLC	WEST POINT	MS
VQA	PORT ERIE BOAT WORKS INC	ERIE	PA
VQB	RT BOAT INC	HOMOSASSA	FL
VQC	CHERUBINI YACHTS LLC	DELRAN	NJ
VQD	RHINO MANUFACTURING INC	BAXLEY	GA
VQE	REVENGE FABRICATION	FERNDALE	WA
VQF	AMERICAN QUALITY FABRICATORS	POTTSVILLE	AR
VQG	ANKONA BOATS LLC	FORT PIERCE	FL
VQH	WAVEWALKER INC	EVERSON	WA
VQI	ROCK PROOF BOATS	MARYSVILLE	PA
VQJ	TALON BOATS INC	SEDRO WOOLLEY	WA
VQK	W.B. METAL WORKS	PIERRE PART	LA
VQL	CHOPPER BOATS INC	MADERA	CA
VQM	BOGGY CREEK BOAT COMPANY	FERNANDINA BEACH	FL
VQN	VENOM PERFORMANCE BOATS	MIAMI	FL
VQO	PACIFIC MARINE MANUFACTURING	LAFAYETTE	CA
VQP	VIKING POOLS	WILLIAMS	CA
VQQ	RALLS PRECISION MACHINE	EUREKA SPRINGS	AR
VQR	PRECISION ALUMINUM STEELWORKS	LOCKPORT	LA
VQS	BOB’S NET SHOP	LAFITTE	LA
VQT	CRAB ALLEY CUSTOM BOATS LLC	Chester	MD
VQU	POLYCRAFT MARINE INDUSTRIES	DERBY	CT
VQV	GORDON BOAT WORKS LLC	EDGEWATER	FL
VQW	GOOD DOG BOATS LLC	SHADY SIDE	MD
VQX	EIDSON BOAT WORKS	AUGUSTA	GA
VQY	SERENE WATERCRAFT	SAN ANTONIO	TX
VRA	STEALTH MARINE	LAKE HAVASU CITY	AZ
VRB	TYPHOON CUSTOM POWER BOATS	STORRS	CT
VRC	RIVERCRAFT	MEDFORD	OR
VRD	R & D WELDING & FABRICATION	DES ALLEMANDS	LA
VRE	DSSA IMPORTS INC	SACRAMENTO	CA
VRH	RHINO ROTO MOLDING	MAPLE LAKE	MN
VRI	ROMARINE LLC	BRISTOL	RI
VRK	MAVERICK BOATS	VAN NUYS	CA
VRM	VENTURE RIDE MFG INC	GREER	SC
VRN	VERNESE CUSTOMS	FORT PIERCE	FL
VRO	DE ROUVILLE’S BOAT SHOP	BAYVILLE	NJ
VRP	VISION RECREATION	SPOKANE	WA
VRQ	TARCO RESEARCH	REDDING	CA
VRS	VERSACAT LLC	MIAMI	FL
VRT	U S A RACING TEAM INC	N MIAMI BEACH	FL
VRV	VERVCRAFT INC	LOVELAND	CO
VRW	VIRGINIA ROWING COMPANY	NORFOLK	VA
VRY	VICTORY VESSELS	GAUTIER	MS
VSA	VALLEY SEA KAYAKS USA	BAINBRIDGE ISLAND	WA
VSB	VINYARD SHIP BLDG CO	MILFORD	DE
VSC	VIKING SPORT CRUISERS INC	NEW GRETNA	NJ
VSD	SUNDOWN ENTERPRISES	PRINCETON	MN
VSE	STOLLER CUSTOM BTS INC	ST PETERSBURG	FL
VSF	SHAMEL BOAT & CANOE WORKS	GRAND LAKE STREAM	ME
VSG	VISGER CUSTOM FBRGLASS	OROVILLE	CA
VSH	SUNSPLASH MARINE ENTERPRISE	PALMETTO	FL
VSI	SILVER SHIPS INC	THEODORE	AL
VSJ	SAWGRASS WELDING & REPAIR	FELLSMERE	FL
VSK	STOKES CUSTOM BOATS INC	KITTY HAWK	NC
VSL	FALCON ENGINEERING	DANIA	FL
VSM	VANSANT MARINE	ROCK HALL	MD
VSN	VANSANT BOAT CO	ROCKHALL	MD
VSO	SOLID POWERBOATS INC	MIAMI	FL
VSP	SOUTHERN POWERBOATS	OPA LOCKA	FL
VSQ	DIMENSIONS INC 3	HOLLYWOOD	FL
VSR	S.D. RUNYON PLASTICS	SANDY	OR
VSS	VENTURE STORES INC	O’FALLON	MO
VST	VI-STAR GEAR CO INC	PARAMOUNT	CA
VSU	SKALLERUD MARINE	CHARLESTON	OR
VSV	SOUTHERN STAR MFG LLC	SYLACAUGA	AL
VSW	SURFANGO INC	LAKEWOOD	NJ
VSX	NEW JOHNSONVILLE MARINE SVC INC	NEW JOHNSONVILLE	TN
VSY	STONE BOAT YARD	ALAMEDA	CA
VSZ	VALLEY SAILBOARDS	CHATSWORTH	CA
VTA	VTA MANUFACTURERS INC	ELKHART	IN
VTB	VERMONT TUBBS INC	WALLINGFORD	VT
VTC	VERMONT CANOE CRAFT	KILLINGTON	VT
VTD	VISITACION WORKSHOP	MATHEWS	VA
VTE	EXTREME MARINE	BARSTOW	CA
VTF	TUFF BUILT BOAT COMPANY	TYBEE ISLAND	GA
VTG	VINTAGE BOATS INC	WHITTIER	CA
VTI	ARMADA MANUFACTURING INC.	IRVINE	KY
VTK	VTECH BOATS INC	MIAMI	FL
VTM	VITAMARINE INC	MARATHON	FL
VTN	QUIATENON CANOE CO	W LAFAYETTE	IN
VTQ	SEVTEC INC	MONROE	WA
VTR	VTRAP PERFORMANCE BOATS INC	YUCAIPA	CA
VTS	V-TECH MARINE INC	OPA LOCKA	FL
VTT	SUR BASS BOAT CO	YOUNGSTOWN	FL
VTY	VINTAGE YACHT SERVICES	SEATTLE	WA
VTZ	VERMONT HOMEMADE BOATS	NULL	VT
VUA	VESPOLI USA	NEW HAVEN	CT
VUD	VAN ULZEN DESIGN	LAPORTE	IN
VUE	SEA-VU INC	KALISPELL	MT
VUL	VULCAN MARINE	AUKE BAY	AK
VUQ	BULLET FIBERGLASS	MADERA	CA
VVI	VIVIAN INDUSTRIES INC	VIVIAN	LA
VVL	K VAL VALENTINE	HALEIWA	HI
VVN	VIVIAN INDUSTRIAL PLASTICS	VIVIAN	LA
VVQ	CAMPBELL CRAFT	OROVILLE	CA
VVV	RPL INC	DALLAS	TX
VWB	WEBBCO INC	TAVERNIER	FL
VWC	VAN DAM WOOD CRAFT	BOYNE CITY	MI
VWE	VAN WIERINGEN ENTERPRISES	KENT	WA
VWM	VISTA WHITEWATER MFG	GRANTS PASS	OR
VWQ	CHESAPEAKE SKIFF INC	EDGEWATER	MD
VWT	WAVETREK MARINE LLC	ANACONDA	MT
VWV	VALLEY WOODWORKING	ROCHESTER	NY
VWW	VARI-WELD WELDING	ORANGE	TX
VXP	SEASTRIKE BOATS	MIAMI	FL
VXQ	MYSTIC RIVER BOATWORKS INC	EDGEWATER	FL
VXT	THOR THORSTENSON INC	BERKELEY	CA
VXX	MARIAH BOATS	DALLAS	TX
VXY	CORRUGATED CONV EQUIP	CENTRALIA	IL
VYA	VOYAGER YACHTS CO	UTICA	IN
VYB	YANKEE BOAT COMPANY	EASTON	MD
VYC	VAGABOND YACHT CORP	HOUSTON	TX
VYD	VOYAGEUR YACHT COMPANY	NEW BERN	NC
VYG	SUPERIOR FIBERGLASS	CLEARWATER	FL
VYL	VIEQUES YACHTS LTD INC	VIEQUES	PR
VYN	RIA YACHTS	DEBARY	FL
VYQ	NORTHCOAST YACHTS INC	SEATTLE	WA
VYR	VOYAGER YACHT SALES INC	ROCHESTER	NY
VYS	SEA STALLION YACHT SLS	ALAMEDA	CA
VZM	ZEBRA MARINE CORPORATION	GEORGETOWN	TX
VZN	GLASS MAGIC INC	ALBUQUERQUE	NM
VZQ	SIX RIVER MARINE LLC	NORTH YARMOUTH	ME
WAA	SEA PEOPLE MFG	GOLD BEACH	OR
WAB	WILCOX FABRICATION/MARINE INC	OKEECHOBEE	FL
WAC	WACO MFG INC	NORTH LITTLE ROCK	AR
WAD	BMT MARINE	BRISTOL	TN
WAE	SANFORD BOAT WORKS	TUCKERTON	NJ
WAF	W.A.B. INC	FT. LAUDERDALE	FL
WAG	TIM WAGNER	SARASOTA	FL
WAH	WAHOO POWERBOATS	CUYAHOGA FALLS	OH
WAI	WATERAT SAILING EQUIPMENT	SANTA CRUZ	CA
WAJ	SCHAT WATERCRAFT INC	OAK HILL	FL
WAK	WACO BOAT SALES	MIAMI	FL
WAL	WALTER LEE ANDRUS SR	NEW PORT	NC
WAM	WILLAMETTE VALLEY BOAT WORKS	HARRISBURG	OR
WAN	WATER TOYS	ROHNERT PARK	CA
WAO	LAKE UNION CONSTRUCTION	SEATTLE	WA
WAP	WAPELLO CUSTOM BOATS	WAPELLO	IA
WAQ	SEAWAY ASSOC BOAT REPAIR	APOPKA	FL
WAR	WARREN PRODUCTS INC	WARREN	RI
WAS	DAN WILLIAMS & CAROL SLOAN	MEHOOPANY	PA
WAT	WATERCAR INC	FOUNTAIN VALLEY	CA
WAU	WAUQUIEZ USA	MT. PLEASANT	SC
WAV	WAVECATCHER-BOATS LLC	CAPE CORAL	FL
WAW	WACCAMAW BOATS	GEORGETOWN	SC
WAX	WAYNE AIKEN YACHTS	COSTA MESA	CA
WAY	YANKEE AIRBOATS	LIVERMORE FALLS	ME
WAZ	WATER VENTURES	LAGUNA HILLS	CA
WB2	WESTWIND BOATS INC	AUSTIN	TX
WB3	WYANDOTTE BOATS INC	BELPORT	NY
WBA	WALKER BOAT WORKS	PANAMA CITY	FL
WBB	WEBB BOATS.	COLLINSVILLE	OK
WBC	WHITE BOAT COMPANY	BARRE	MA
WBD	WILLARDS BOAT WORKS	CONWAY	SC
WBE	WARD BROTHERS’S ENTERPRISES	OCEANSIDE	NY
WBF	WE BE DUCKS	MESQUITE	TX
WBG	WILDCAT BOAT WORKS	FORT MYERS	FL
WBH	OWENS BOAT WORKS	SISTERS	OR
WBI	WARRIOR BOATS INC	MELROSE	MN
WBJ	WATERS BODY SHOP	MAYSVILLE	NC
WBK	WAKASHA BOAT INC	BRADENTON	FL
WBL	WAVE BOATS LLC	FORT LAUDERDALE	FL
WBM	WALTER B HACKMAN & COMPANY	VENTURA	CA
WBN	TROPIC STAR YACHTS	CAPE CORAL	FL
WBO	WARRIOR BOATS	HIGH POINT	NC
WBP	WINDWARD BOATWORKS INC	PRINCETON	WI
WBQ	THE WELDED BOAT COMPANY	PALACIOS	TX
WBR	WEBBERS COVE BOAT YARD	BLUE HILL	ME
WBS	WOODEN BOAT SHOP	MARBLEHEAD	OH
WBT	WEAVER BOAT WORKS	PAWLEYS ISLAND	SC
WBU	WAVEBOAT USA	NAPLES	FL
WBV	WARRIOR BOATS	NICEVILLE	FL
WBW	WHITBY BOAT WORKS LTD.	WHITBY	ON
WBX	WINCHESTER BOAT WORKS INC	PRESQUE ISLE	WI
WBY	W C BEARDSLEE INC	HARSENS IS	MI
WBZ	WETSIG YACHTS	WILMINGTON	NC
WCA	WHITECAP COMPOSITES INC	PEABODY	MA
WCB	WILLY ROBERTS CLASSIC BOATS (DBA)	MERRITT ISLAND	FL
WCC	WENTCRAFT CUSTOM BOATS	HAUSER	ID
WCD	WELDCRAFT MARINE INDUSTRIES	CLARKSTON	WA
WCE	WOODCRAFTERS CREATIONS	ORLEANS	MA
WCF	WITCHCRAFT BOATS INC	NEWPORT	RI
WCG	BRUNSWICK COMMERCIAL & GOVERNMENT	EDGEWATER	FL
WCH	EQUINOX DESIGN	LOUISVILLE	TN
WCI	WILLIAM CLEMENTS BTBLD	N.BILLERICA	MA
WCJ	NICK’S WAYS BUILD & REPAIR	HARKERS ISLAND	NC
WCK	BLUE HERON BOATWORKS	LINCOLN CITY	OR
WCL	R E GRAHAM CORPORATION	ORANGE	CA
WCM	WATERCRAFT MARINE CORP	BROOKFIELD	WI
WCN	WATER CRAFT MFG	MELBORNE	FL
WCO	SEVEN SEAS.	CAMDEN	ME
WCP	WHALING CITY BOATS	NEW BEDFORD	MA
WCQ	WACCAMAW BOATS	ASH	NC
WCR	YACHT BUILDING CO LTD	TAIPEI	NU
WCS	WEST COAST SAILING	PORTLAND	OR
WCT	WILLIE CREAR	HOWARD LAKE	MN
WCU	WALKER CUSTOM CARPENTRY AND DESIGN	MANTEO	NC
WCV	WESTERN CREATIVE CORP	SALT LAKE CY	UT
WCW	PANTERA USA INC	MIAMI	FL
WCX	SEALAND FARMS LLC	Keaau	HI
WCY	WINTER CUSTOM YACHTS INC	APEX	NC
WCZ	WHITECAP CANOE	AMESBURY	MA
WDA	WOODCRAFT BY TUCKER	HALLENDALE	FL
WDB	WELDBILT COMMERCIAL BOATS	ALEXANDER	AR
WDC	WARREN CRAFT	MIAMI	FL
WDD	WOODSMITH CLASSICS	CARMICHAEL	CA
WDE	WESTERLY DESIGNS INC	NEWPORT BEACH	CA
WDF	WOODS FIBERGLASS	REDDING	CA
WDG	WILLIAM D GRINSTEAD	BONNER SPGS	KS
WDH	WET DREAMS	OLYMPIA	WA
WDI	WING DINGHY CO	CHICAGO	IL
WDJ	THE WOODSMITH	JONESPORT	ME
WDK	WIDE-TRACK AIRBTS INC	AVON PARK	FL
WDL	WILDCAT MARINE INC	OPA LOCKA	FL
WDM	PRECISION BLT YCHT INC	HOUSTON	TX
WDN	INTREPID BOAT	WASHOUGAL	WA
WDO	WOODEN BOAT SHOP	RANGLEY	ME
WDP	WIDE WEST CORP	PORTLAND	OR
WDQ	WILLAMETTE DRIFT BOAT	MILWAUKEE	OR
WDR	WIND RIVER CANOE INC	WATERBURY	VT
WDS	W D SCHOCK CORPoration	CORONA	CA
WDT	WRIEDT CUSTOM BOATS	NORWALK	CA
WDU	WINDCRAFT INC	SANFORD	FL
WDV	CLARK BOAT COMPANY	BELLEVUE	IA
WDW	WINDHORSE MARINE	SOUTH BRITAW	CT
WDX	WALT DISNEY WORLD CO	LK BUENA VIST	FL
WDY	WEST COAST DINGHYS	TAMPA	FL
WDZ	STAINLESS STEEL WLDG	NEW YORK	NY
WEA	WEE BOATS	CRESCENT CITY	FL
WEB	WESTBAY BOAT & MFG CO	SEQUIM	WA
WEC	CONNERY	ST JAMES CITY	FL
WED	WEDCO INDUSTRIES LTD	VERDUN	QC
WEE	WEST COAST MARINE	SAN DIEGO	CA
WEF	WIEHARP MFG INC	HIALEAH GDNS	FL
WEG	WESTERN MARINE ENGR	COSTA MESA	CA
WEH	WEIST MARINE	LOUISVILLE	KY
WEI	WEIST INDUSTRIES LLC	LOUISVILLE	KY
WEJ	WILDLILFE ENTERPRISE LTD	SAN ANTONIO	TX
WEK	WHALE CRAFT	SEDRO WOOLLEY	WA
WEL	WELLCRAFT BOATS (OOB)	CADILLAC	MI
WEM	CONFLUENCE WATER SPORTS	EASLEY	SC
WEN	WENAUMET BLUFFS BOAT WORKS.	POCASSET	MA
WEO	ORGANIZER BOATS	GLENDALE HTS	IL
WEP	BAYBERRY CREEK BOATSHP.	GUILFORD	CT
WEQ	WESTSTAR MARINE CO	SANTA BARBARA	CA
WER	WINDRYDER ENGINEERING INC	BROOMFIELD	CO
WES	WESMAC CUSTOM BOATS	SURRY	ME
WET	WET EARTH BOATS	MEDFORD	WI
WEU	WEBB & COMPANY	BOISE	ID
WEV	BOAT DOC’S	YAKIMA	WA
WEW	WEST COAST BOAT WORKS	BEND	OR
WEX	SW ARKANSAS FIBERGLASS	HOPE	AR
WEY	WE-MAC	CHARLOTTE	AR
WEZ	SWEDE SHIP	FT LAUDERDALE	FL
WFA	WOODFEATHER BOATS	SEATTLE	WA
WFB	WHITTAKER FIBERGLASS PROD	COLBERT	GA
WFC	WATERFOWL-WORKS	PIQUA	OH
WFD	WORLDWIDE FI-BER-GLASS	KENSTON	NC
WFE	CUSTOM WELD BOATS	LEWISTON	ID
WFF	WILSON FIBERGLASS INC	THEODOSIA	MO
WFG	WHITES FIBERGLASS	GROVELAND	FL
WFH	WESTERN FABRICATION CO	ASTORIA	OR
WFI	WIKING-NEXT STEP DESGN	MIAMI	FL
WFJ	WIII	CAMBRIDGE	MD
WFK	SOUTHWESTRN MANU INC	TALLEVAST	FL
WFL	ATLANTIC FBGLS PRO INC	EDGEWATER	FL
WFM	WINDFAST MARINE	COSTA MESA	CA
WFN	WINNINGHOFF BOATS INC	ROWLEY	MA
WFO	THE WILDFLOWER	SEATTLE	WA
WFP	WARRIOR FIBERGLASS PRO	FAYETTE	AL
WFQ	WEST SIDE FIBERGLASS	GRETNA	LA
WFR	WAIANAE FIXIT SHOP	WAIANAE	HI
WFS	SUNCATCHER INC	EDDYVILLE	KY
WFT	SWIFT INCORPORATED	WESTPORT	CT
WFU	WEHL BUILT BOATS	SITKA	AK
WFV	WALTER’S SMALL BOAT WO	QUANTICO	VA
WFW	WAYFARER MARINE INC	CAMDEN	ME
WFX	WORLD’S FINEST PRODUCT	FT LAUDERDALE	FL
WFY	WESTFISHER	WESTPORT	WA
WFZ	CUSTOM FIBERGLASS & DESIGN	PLYMOUTH	FL
WGA	WALTZ GUNS & AMMO	HARRISBURG	PA
WGB	CARLIN PLASTICS INT	NEW YORK	NY
WGC	WHITEWATER GLASS CO	POLSON	MT
WGD	WING CRAFT OF AMERICA	MONROE	LA
WGE	WARRIOR TRIKES	HOLGATE	OH
WGF	W GEORGIA FIBERGLASS	LA GRANGE	GA
WGG	W.G. MARINE	LARGO	FL
WGH	WHITE HORSE KAYAKS	OLYMPIA	WA
WGI	WEST COAST AIRBOATS	FREMONT	CA
WGJ	WAYGOOD AND JAMES INC	SAN FRANCISCO	CA
WGK	WING CRAFT	CLEARWATER	FL
WGL	WONDER GLAS OKLAHOMA	OKLAHOMA CITY	OK
WGM	WM GEORGILAS AUTO MRN	CLEARWATER	FL
WGN	MARIAN BOAT WORKS	ANCHORAGE	AK
WGO	WESS CRAFT	WOODSTOCK	GA
WGP	WARRIOR FIBERGLASS PRODUCTS	COLLEGE STATION	TX
WGQ	WINCHESTER POWER BOATS INC	PRINCEVILLE	NC
WGR	WRANGLER BOAT CO	CANAL FULTON	OH
WGS	WING SYSTEMS INC	NEW YORK	NY
WGT	WRIGHT MARINE	MOREHEAD CITY	NC
WGU	WEGU CANADA INC	WHITBY	ON
WGV	WOLVERINE BOATS	LIVE OAK	FL
WGW	WOODS HOLE WOODWORKS	FONTANA	WI
WGX	WEST BAY BOATS	STEUBEN	ME
WGY	WILD CHILD BOATS	RIVERSIDE	CA
WGZ	WISE CUSTOM BOATS	MINT HILL	NC
WHA	W L HALL	FREMONT	CA
WHB	WAREHOUSE HOBBIE	LAKE PLACID	FL
WHC	WHITE HEART CANOE & KAYAK CO	KLAMATH FALLS	OR
WHD	WINDLORD CUSTOM BOATS	DUARTE	CA
WHE	WESTHILL ENTERPRISES	WARSAW	NY
WHF	WHITEHOUSE MARINE CORP	TITUSVILLE	FL
WHG	WHITTEMORE LAMINATES	FRIENDSVILLE	MD
WHH	WILD HAIR BOATS	OREGON CITY	OR
WHI	MEDITERRANEAN YACHT CORP	SANTA ANA	CA
WHJ	ONSLOW BAY BOATWORKS & MARINE	HAMPSTEAD	NC
WHK	WHEELER MFG	NASHVILLE	MI
WHL	NORTH WOOD MANUFACTURI	SPOKANE	WA
WHM	WHATCOM BOATS	BELLINGHAM	WA
WHN	INDICATOR BOAT MFG	CRYSTAL LAKE	IL
WHO	WAHOO BOATS UNLIMITED	ASHLAND	VA
WHP	WEASEL HIGH PERFOR BTS	ROME CITY	IN
WHQ	WOLFSONGS HORIZON	THORNDIKE	ME
WHR	WALTON INDUSTRIES	HAMBURG	AR
WHS	WHITE’S BOAT SHOP	TALAHASSEE	FL
WHT	WHITETIP INC	HOMESTEAD	FL
WHU	WHISPER GLIDE INC.	PORT ST LUCIE	FL
WHV	WEST SHORE BOAT SHOP	EDGEWATER	MD
WHW	WHERRY WORKS	WILMINGTON	CA
WHX	WHISKEY CREEK INC	WILMINGTON	NC
WHY	WARHAWK PERFORMANCE BOATS INC	WINFIELD	AL
WHZ	WHITE ENTERPRISES	OGILVIE	MN
WIA	WATERBIRD INC	BENICIA	CA
WIB	WILLOUGHBY BOATS INC	NORFOLK	VA
WIC	WILEY AND COMPANY SMALL BOAT BUILDERS	APTOS	CA
WID	WIDER YACHTS USA LLC	DANIA BEACH	FL
WIE	WILLICK INDUSTRIES INC	CLEARWATER	FL
WIF	SHELLS FOR RACING	JACKSONVILLE	FL
WIG	GLASTECH IND INC	CHARLESTON	SC
WIH	WESTERN MARINE INC	HUNTINGTON BC	CA
WII	WINDSPEED INTERNATIONAL	SAN DIEGO	CA
WIJ	STARWING	NEWPORT	RI
WIK	WINDLITE INC	SAN CLEMENTE	CA
WIL	WILLIE BOATS INC	CENTRAL POINT	OR
WIM	WINMARINE VENTURES LLC	NEW HAVEN	CT
WIN	WINCHELL MARINE	WILMINGTON	NC
WIO	WARRIOR BOAT MFG CO	CADES	SC
WIP	WILDERNESS PRODUCTS	SOULSBYVILLE	CA
WIQ	WET & WILD BOAT & ACCESSORIES	SAN DIMAS	CA
WIR	WATERSNAKE INDUSTRY INC	LONDON	KY
WIS	WISK MANUFACTURING LLC	FLIPPIN	AR
WIT	WISE TECHNOLOGY LLC	GILFORD	NH
WIU	WOODHALLS WORKSHOP	OAKLAND	ME
WIV	BROUNLY INC	WINTER HAVEN	FL
WIW	WINDEVIL AIRBOAT WORKS	SACRAMENTO	CA
WIX	WHITCAT	NOKOMIS	FL
WIY	WAARSHIP INTL YCHT INC	GRAND HAVEN	MI
WIZ	WILLIAMSON RIVER CO	CHILOQUIN	OR
WJA	WINDJET INC	MOORPARK	CA
WJB	WILLIAM J BUTZER CO	MARSHALLVILLE	OH
WJC	W-H DESIGN INC	BAINBRIDGE ISLAND	WA
WJD	MORRIS ROTHENBERG & SONS INC.	SMITHTOWN	NY
WJE	CAPE COD DINGHIES	ORLEANS	MA
WJF	WILLIAM L. FRISBEE	MIDDLEBURG	FL
WJG	WILLIAM J GRIEWE	FORTH WORTH	TX
WJH	WEST HOLLOW BOAT CO	NAPLES	NY
WJI	PRO-SPORT BOATS LLC	RIVERSIDE	AL
WJJ	WILLIAM HENRY BOAT SHOP	JACKSONVILLE	FL
WJK	WOODMARK CABINET DESIGNS	SOUTH BEACH	OR
WJL	MARANATHA WELDERS	HOUMA	LA
WJM	WILLIAM J MATSON CO	CARPENTERIA	CA
WJN	WIGGINS KAYAKS	SAN ANGELO	TX
WJO	WAHOO BOATS	TALLAHASSEE	FL
WJP	WESTBOURNE CUSTOM YACHTS	CARLSBAD	CA
WJQ	W.J. DEVELOPMENT CORPORATION	ST AUGUSTINE	FL
WJR	WADE RUNNER	EL CAMPO	TX
WJS	WATSON CRAFT INC	TORRANCE	CA
WJT	WIND RIVER JET BOATS	PASCO	WA
WJU	STAN-CRAFT BOAT COMPANY	POST FALLS	ID
WJV	WINDJET MANUFACTURING LLC	SALT LAKE CITY	UT
WJW	ULTRANAUTICS CORP	OXNARD	CA
WJX	INVESTORS BOAT CORP. INC.	SANDUSKY	OH
WJY	WINDJAMMER YACHTS	SANTA ANA	CA
WJZ	WHITE MARSH MARINE INC	WHITE MARSH	MD
WKA	WAYNOKA MFG. INC.	WAYNOKA	OK
WKB	WALTERS BOAT COMPANY INC	RIVERSIDE	CT
WKC	WELDRICK BOATS	FRESNO	CA
WKD	WHITE KNIGHT YACHTS INC	RALEIGH	NC
WKE	WAKASHAW BOATS INC	BRADENTON	FL
WKF	WM KAIER FIBERGLAS PRO	LAKEHURST	NJ
WKG	WELD CRAFT MFG INC	BENTON	AR
WKH	BOATWRIGHT	FREELAND	WA
WKI	BIMINI MARINE	WANCHESE	NC
WKJ	C&E BOATWORKS INC	SACTO	CA
WKK	STEPHEN C ROBERTS	FT MEYERS BEACH	FL
WKL	BECKMANN BOATSHOP LTD	SLOCUM	RI
WKM	WALKIKI MARINE	ANAHEIM	CA
WKN	WILKINSON MARINE	BRADENTON	FL
WKO	WATERCRAFT	WALNUT CREEK	CA
WKP	G & W INC.	STOCKTON SPRINGS	ME
WKQ	ALSBERG BOAT WORKS INC	STUART	FL
WKR	W C S CARGO LIFT INC	NAPOLEON	OH
WKS	WISCONSIN MARINE CORP	WAUKESHA	WI
WKT	WATER SPORTS OF TEXAS	SEABROOK	TX
WKU	WELD-KING BOAT COMPANY	GURDON	AR
WKV	WEKIVA CANOE CO	MT DORA	FL
WKW	SMOKEY WATER BOATWORKS	ALEXANDER	ND
WKX	WORLD QUALITY IMPORTS	SACRAMENTO	CA
WKY	CONFLUENCE WATERSPORTS	EASLEY	SC
WKZ	WELLS MARINE ENGINEERING	DEERFIELD BEACH	FL
WLA	WILLIAMS’ WATERBUGS INC	ROSICLARE	IL
WLB	WATERLIFE BOATS	ENGLEWOOD	FL
WLC	WARREN LIGHT CRAFT	SALEM	MA
WLD	WILLARD MARINE INC.	ANAHEIM	CA
WLE	WORLD WINDS INC	TUSTIN	CA
WLF	WOLFE INDUSTRIES	JAMESVILLE	NC
WLG	WOOLDRIDGE BOATS	SEATTLE	WA
WLH	WILLIAM LYON	FREDERICK	MD
WLI	WATERLINES INC	SOUTHOLD	NY
WLJ	ALEX WILLIS BOAT CONST INC	HARKERS ISLAND	NC
WLK	WALRUS KAYAKS	WINOOSKI	VT
WLL	WALLS MARINE & MFG	ARLINGTON	TX
WLM	WILLIAM L. MILLER BOATS	DULUTH	MN
WLN	WELLINGTON BOATS INC	JACKSONVILLE	FL
WLO	WESTLINE MARINE	SALT LAKE CITY	UT
WLP	WELCH CUSTOM MARINE	PERRY	FL
WLQ	WILCOX MFG CO	WINTERPORT	ME
WLR	WILRITE LLC	LAKE CITY	TN
WLS	WILSON MARINE	GOLETA	CA
WLT	WILD MARINE & INDUSTRIAL FABRICATION	CORPUS CHRISTI	TX
WLU	WILLIAM LYONS	NEW YORK	NY
WLV	WELAKA LANDING	WELAKA	FL
WLW	WESTOOL WELDING & MFG	FAIRBANKS	AK
WLX	B & S WHITEHALL BOATS	YARMOUTH	ME
WLY	WESTERLY BOATS	CORNWALL	NU
WLZ	WHITELINE MARINE ENTER	BLOUNTSTOWN	FL
WM2	WESTERLY MARINE CORP	SANTA ANA	CA
WMA	SEA SPORT	BELLINGHAM	WA
WMB	WING MASTER BOATS	LAKELAND	FL
WMC	WAYLAND MARINE LLC	ANACORTES	WA
WMD	WHIDBEY MARINE DESIGN	OAK HARBOR	WA
WME	WORLD MARINE	INVERNESS	FL
WMF	HTMR INTERNATIONAL INC	TOLEDO	OH
WMG	ADKINS MFG CO	CHARLESTN HGT	SC
WMH	WHITLEX MARINE HARDWAR	COCOA	FL
WMI	WESTMAN MARINE INC	BLAINE	WA
WMJ	WARRIOR MARINE	THE COLONY	TX
WMK	WIDOW MAKER BOATS	CLINTON	UT
WML	MYSTIC RIVER BOAT COMPANY	MYSTIC	CT
WMM	WHEATON MARINE LLC	MAURICETOWN	NJ
WMN	WILCOXEN MARINE LLC	INVERNESS	FL
WMO	WESTWIND MARINE IND	WILLOUGHBY	OH
WMP	WEST MARINE PRODUCTS	WATSONVILLE	CA
WMQ	WAITSBORO MFG. CO..	CORBIN	KY
WMR	WES-MAR MANUFACTURING	OREM	UT
WMS	WALLACE MARINE SERVICES	THOMASTON	ME
WMT	DANDY TRADING CO	INDIANNAPOLIS	IN
WMU	W M PATE CO	PORTLAND	TX
WMV	WHITE MARLIN MARINE IN	FAIR PLAY	SC
WMW	WHITEWATER MARINE WKS	OREGON CITY	OR
WMX	WESTMORELAND BOAT CO	CELINA	TN
WMY	WILLARD MOTOR YACHTS INC.	VANCOUVER	WA
WMZ	WALANY MANUFACTING INC	FLINT	MI
WNA	WINCHSTR BAY MRNA INC	WINCHESTR BAY	OR
WNB	WINNER BOATS	FLORENCE	AL
WNC	WINCHESTER BOATS	GREENVILLE	NC
WND	WINDSOR CRAFT	LITTLE FALLS	MN
WNE	WINESETT YACHTS/DIV OF	LAS VEGAS	NV
WNF	WINNINGHOFF BOATS INC	ROWLEY	MA
WNG	WINNEBAGO INDUSTRIES	FOREST CITY	IA
WNH	WORKBOATS NORTHWEST	SEATTLE	WA
WNI	WINDCO INC	PERRY	KS
WNJ	WINGA YACHTS U.S.A	SAFETY HARBOR	FL
WNK	D M S INC	CLEARWATER	FL
WNL	WAYNE’S CRAFT BUILDERS	SPENCER	WI
WNM	WINDCHUCK MARINE	BROOKINGS	OR
WNN	WINNIE BOAT WORKS	WINNIE	TX
WNO	VISION BOATS INC	OLD HICKORY	TN
WNP	WINTERPORT BOAT CO	WINTERPORT	ME
WNQ	WINDWARD YACHTS	OAKLAND	CA
WNR	WINNER	EL DORADO	IL
WNS	WINDSTAR MARINE	MARYSVILLE	WA
WNT	WINTER MFG CO	TULSA	OK
WNU	WENSEL SAILING ENTRPRS	GRAFTON	WI
WNV	WINTERHALTER INC.	STANWOOD	WA
WNW	WIND’S BOATWORKS	SEATTLE	WA
WNX	WILCOX & WILLIAMS INC	DEEPHAVEN	MN
WNY	WINDCIRCLE SAIL YACHT	PT RICHMOND	CA
WNZ	WASHINGTON HOMEMADE BOATS	NULL	WA
WOA	WOODSTRIP WATERCRAFT	GILBERTSVILLE	PA
WOB	WHITE OAK BOATS	STELLA	NC
WOC	WINDTAMER CORP	STILLWATER	OK
WOD	WOODEN BOATS	KEY WEST	FL
WOE	WOOD-N-BOATS ETC.	CHICAGO	IL
WOF	WOLFF MARINE	FT LAUDERDALE	FL
WOG	GRYPHON INTERNATIONAL	KANSAS CITY	MO
WOH	WOOD-N-STUFF INC	ADA	MI
WOI	WICKED MARINE INDUSTRIES	MEQUON	WI
WOJ	A.J.ENTERPRISES	WINTER HARBOR	ME
WOK	BOSS BOATS INC	CLEARWATER	FL
WOL	WOLFER BOATS	N LITTLE ROCK	AR
WOM	SANFORD-WOOD MARINE IN	RICHMOND	CA
WON	HARBOUR INC	DICKSON	TN
WOO	WOODMAN BOATS LLC	KENNEBUNKPORT	ME
WOP	SILVIS BOAT WORKS	GEORGETOWN	OH
WOQ	CAREY WOODEN DRIFT BOATS	SPRINGFIELD	OR
WOR	WALLAROO INC	QUINCY	FL
WOS	WESTERN OUTDOORS	KELLER	TX
WOT	WATER OTTER INC	HAMILTON	MT
WOU	SOUTH WIND MARINE	PASADENA	TX
WOV	WHITETAIL WATER SPORTS LLC	SNYDER	NE
WOW	WOODWARD’S RANGLEY BOATS	FLOYD	VA
WOX	WOODSIDE BOATS	PORT ORCHARD	WA
WOY	WATERFOWL EXPLOITS LLC	VINTON	LA
WOZ	WILDWASSER SPORT USA	BOULDER	CO
WPA	WESTERN MEGEN PRODUCTS	ROUND MT	CA
WPB	WESTPORT MARINE INC	NEWPORT BEACH	CA
WPC	MAGNA ENGINEERED SYSTEMS	ALPHARETTA	GA
WPD	WAGNER POWER BOATS	BRADENTON	FL
WPE	WALTER PIEL ENTERPRISE	ODESSA	TX
WPF	WESTERN PACIFIC CRUISE	EDMONDS	WA
WPG	MOWETT SALES CO. INC.	ODESSA	MO
WPH	WONDER PRODUCTS INC.	BOSSIER CITY	LA
WPI	WILLIAMS PRODUCTS INC	OLDSMAR	FL
WPJ	WINCHESTER POWERCRAFT INC	DANIA	FL
WPK	W & P KIRKPATRICK	CULVER CITY	CA
WPL	WONDERFUL PLASTICS	NEW YORK	NY
WPM	WARLOCK PERFORMANCE MARINE	CORONA	CA
WPN	WESTERN PLASTICS	GERBER	CA
WPO	WILLOW POINT MARINE	CLARKSBURG	CA
WPP	WINNEBAGO POWER PRODS	OSHKOSH	WI
WPQ	WALDEN SPORTS	AYER	MA
WPR	WILLIS ENTERPRISES	WATERVILLE	ME
WPS	WESTPORT SHIPYARD INC	WESTPORT	WA
WPT	WICKED POWERBOATS	NAPLES	FL
WPU	WARRIOR POWERBOATS	REDONDO BEACH	CA
WPV	PARKER RIVER YACHT YRD	NEWBURY	MA
WPW	WHICKMAN POWER BOATS	CLEARWATER	FL
WPX	SWAN POINT BOATS	WASHINGTON	NC
WPY	WATER PRODUCTS	ST PETERSBURG	FL
WPZ	SPORTSMAN BOATWORKS.	WILSON	NC
WQA	WARD BOAT BUILDER	SPARR	FL
WQB	WEST BAY BOAT BUILDERS	WEST GREENWICH	RI
WQC	WILLIAMS CRAFT INC	DOTHAN	AL
WQD	SECRET MOUNTAIN WOODEN BOATS	AVA	MO
WQE	WILSON EQUIPMENT	GREGORY	SD
WQF	CLASSIC CUSTOM BOATS	SAINT PETERSBURG	FL
WQG	WOOD WATERCRAFT	MOUNT PLEASANT	MI
WQH	WATERHOUSE INC	BEREA	OH
WQI	WILLOW INDUSTRIES INC	WEST DENNIS	MA
WQJ	BOYD’S WELDING	GONZALES	LA
WQK	EAST BAY CANOE & KAYAK LLC	NAVARRE	FL
WQL	WAKELAND BOAT	ALOHA	OR
WQM	D & S MARINE	WEDOWEE	AL
WQN	MILLENNIA BOATS (DBA)	SARASOTA	FL
WQO	WEST COAST HOUSEBOATS MFG	REDDING	CA
WQP	SUMMERBREEZE BOATS INC	CRESTWOOD	IL
WQQ	BIG COUNTRY WATERSPORTS LLC	CHULA VISTA	CA
WQR	WEST COAST RADHIAL INC	ANCHORAGE	AK
WQS	SWEETWATER CRAFT INC	MANISTEE	MI
WQT	JWT ENTERPRISES INC	PERRY	FL
WQU	WEST COAST ULTRA BOATS INC	SAN FERNANDO	CA
WQV	PATRICK E. DURKIN	WAUPACA	WI
WQW	WATERCRAFTS-N-WOOD	TRENTON	SC
WQX	TITAN PERFORMANCE BOATS	VIVIAN	LA
WQY	WASSERCRAFT MARINE DYNAMICS	ELIZABETHTOWN	KY
WQZ	WAGNER FIBERGLASS ENT. LLC	TOMAHAWK	WI
WRA	ADVANCED MARBLE SYSTEM	COCOA	FL
WRB	WORD BOATS LLC	SPANAWAY	WA
WRC	WILLY ROBERTS CUSTOM BOATS (OOB)	JUPITER	FL
WRD	W R COATES CO	CHARLESTON	SC
WRE	WARREN MANUFACTURING INC	Statesboro	GA
WRF	WRIGHT CUSTOM BOATWRKS	N KINGSTON	RI
WRG	WRANGLER MFG INC	AUGUSTA	AR
WRH	SMALL BOAT COMPANY	SAN FRANCISCO	CA
WRI	WOODIES RESTORATIONS INC	RUSSELL SPRINGS	KY
WRJ	WRIEDT BOATS	WYLIE	TX
WRK	W L ROBERTSON COMPANY	WALDPORT	OR
WRL	THE WOODEN RUNABOUT CO LLC	HOLLAND	MI
WRM	MEREDITH MARINE INC	NEWBURY	OH
WRN	BOB WARREN CUSTOM BOATS	N HOLLYWOOD	CA
WRO	WATERHOUSE CRUISERS INC	MUNCIE	IN
WRP	WARREN REINFORCED	WARREN	OH
WRQ	SHALLOW WATER CRAFT	FRESNO	CA
WRR	WM A RYAN INDUSTRIAL TECH LTD	GRIMSBY	ON
WRS	PALM BEACH MARINECRAFT & WEERES INDUSTRIES	NEW ULM	MN
WRT	C CRAFT	PERRY	FL
WRU	WESTERN REC VEHICLES	YAKIMA	WA
WRV	WHITE ROCK BOATS	MESQUITE	TX
WRW	WILLIAM R WALKER	CLINTONVILLE	WI
WRX	NELSON WEATHER-RITE	SECAUCUS	NJ
WRY	WINDROSE BOATWORKS	PT TOWNSEND	WA
WRZ	WATER SPORT	EVERETT	WA
WSA	WEST SATSOP BOATWORKS	MONTESANO	WA
WSB	WILLIS BOATBUILDING	SARASOTA	FL
WSC	WESTERN SHORES MARINE	HAMPTON	VA
WSD	WHITE STAR BOATS LTD	PORT WASHINGTON	NY
WSE	WILLIS MARINE INC	STUART	FL
WSF	WEAVER BOAT WORKS INC	TRACYS LANDING	MD
WSG	WELLS CRAFT MARINE ENT.	COLTON	CA
WSH	WAYNE SHIBLEY WOODEN BOATS LLC	NAPERVILLE	IL
WSI	NW RIVER SUPPLIES	MOSCOW	ID
WSJ	STEIMMETZ CRUISING HUL	MYSTIC	CT
WSK	MID-ATLANTIC STRIP BOAT	LONGS	SC
WSL	WHITE CLEANCRAFT INC	TALLAHASSEE	FL
WSM	WELDCRAFT STEEL & MARINE	BELLINGHAM	WA
WSN	WINDSONG SAILBOATS INC	MEDLEY	FL
WSO	WATER STREEKER INC	CORVINA	CA
WSP	WAVE SPORTS INC	STEAMBOAT SPNGS	CO
WSQ	SOUTHWORTH STAGE	SOUTHWORTH	WA
WSR	WATER STRIDER	HAMILTON	MT
WSS	CLASSIC BOATWORKS OF MAINE	HANCOCK	ME
WST	PISCES BOAT CO INC	TAMPA	FL
WSU	WRIGHTSBORO SEPTIC SYS	CASTLE HAYNE	NC
WSV	WINDOVER SALES INC	BARNSTABLE	MA
WSW	KOZLOFF ENTERPRISES	IRVINE	CA
WSX	WIND AND SEA INC	PUYALLUP	WA
WSY	WICKFORD SHIPYARD ASSO	NORTH KINGSTOWN	RI
WSZ	WISCONSIN HOMEMADE BOATS	NULL	WI
WTA	WETA WEST (DBA)	SAUSALITO	CA
WTB	WEST FLA BOAT MFG CO	PACE	FL
WTC	WHITICAR BOAT WORKS INC	STUART	FL
WTD	CASPER MARINE SERVICES INC	SWANSBORO	NC
WTE	SCANDY WHITE BOATS INC	BLOUNTSTOWN	FL
WTF	WISH TO FISH INC	MIAMI	FL
WTG	W T GRANT CO	NEW YORK	NY
WTH	DAVID WITHAM BOATS	NOTTINGHAM	NH
WTI	WATERLINE INC	CORPUS CHRSTI	TX
WTJ	CHRIS WHITE DESIGN	S DARTMOUTH	MA
WTK	WATERBORNE	SEBASTOPOL	CA
WTL	AIRPORT MOTOR SALES	FINDLAY	OH
WTM	WHITEWATER MARINE	OREGON CITY	OR
WTN	TRUE N YACHT SALES	OXWARD	CA
WTO	WHITTENBERG MARINE	HONOLULU	HI
WTP	WILLIAMS TENDER USA INC	DELRAY BEACH	FL
WTQ	WATER MATE INC	NILES	IL
WTR	WATERSHED BOATS INC.	MOLALLA	OR
WTS	SOFTCOMPOSITES INC.	TELLURIDE	CO
WTT	SALTWATER SPECIALTIES	WAIPAHU	HI
WTU	WESTERN ALUMINUM PRODS	FRESNO	CA
WTV	WATERBUG BOATS INC	MURRELS INLET	SC
WTW	QUIET WATERS BOATWORKS	RIVA	MD
WTX	WAKE TRACTOR LLC	SWEETWATER	TN
WTY	WEATHERLY YACHT CO.	SMYRNA	DE
WTZ	SAILMATES SAILBOAT MFG	ST JOSEPH	MO
WUA	W F MCGLAUGHLIN & SONS BTBLDR	FISHING CREEK	MD
WUB	CONNECTICUT FIREBOAT CORP	BRIDGEPORT	CT
WUC	WORLDCRUISER YACHT CO	COSTA MESA	CA
WUD	SOUTH TEXAS SAILBOATS	PORT LAVACA	TX
WUE	WILSON ENTERPRISES LLC	CHESTER	ID
WUF	ALL METAL WELDING & FABRICATN	ONALASKA	WA
WUG	WATERMAN BOATWORKS	CORPUS CHRISTI	TX
WUH	WINTER HAWK BOAT CO	BONNYMAN	KY
WUI	WIKING U.S.A. INC	FT LAUDERDALE	FL
WUJ	WILSON-JONES INDUSTRIES	MONTGOMERY	AL
WUK	WALDEN KAYAKS	AYER	MA
WUL	WILMETTE BOAT WORKS	GLENVIEW	IL
WUM	WORMIES WAGONS INC	AMARILLO	TX
WUN	WINDWARD BOATSHOP	LEXINGTON	MA
WUO	MAKA KAI BOATS	HILO	HI
WUP	PHILLIPS BOAT COMPANY DIRECT	CROFTON	MD
WUQ	WATERCATS INC	FREEPORT	FL
WUR	WARTER MARINA INC	TACOMA	WA
WUS	WILLIAMS MARINE & CABINETRY	CHESTERTOWN	MD
WUT	AFS WATERCRAFT	GILBERT	AZ
WUU	WALKABOUT CREEK	FORT LAUDERDALE	FL
WUV	WAVEWALK INC	SHARON	MA
WUW	WELLINGTON BOAT WORKS	WILSON	NY
WUX	FOGGS BOATWORKS LLC	NORTH YARMOUTH	ME
WUY	WAYLAND MARINE LTD	BELLINGHAM	WA
WVA	WALLA-WALLA’ ALUMINUM WELDING	LORANGER	LA
WVB	WALDEN BOATS	WATERVILLE	ME
WVC	WABASH VALLEY CANOES	CRAWFORDVILLE	IN
WVD	K & D METALWORKS	WALKER	LA
WVE	WEBBER MARINE & MFG. INC.	CORDOVA	AK
WVF	WOLF CREEK BOAT CO	TULLAHOMA	TN
WVG	WILLARD VEGA INC	BRISTOL	RI
WVH	WATERWAY BOATS	JACKSONVILLE	NC
WVI	STORM HAWK BOATS	MADISON	WI
WVJ	MOUNTAINEER POWER SPORTS	SPRINGDALE	AR
WVK	MISSION MARINE	SANDUSKY	OH
WVL	WAVE LENGTH YACHTS INC	PORTLAND	TN
WVM	WAVES INC	MARION	MA
WVN	WILSON-VINES INC	CUMMING	GA
WVO	SEVERIN YACHTS	VIRGINIA BEACH	VA
WVP	WILL POWER CRAFFT	WALKER	LA
WVQ	WINDING RIVER CANOE LLC	STEVENS POINT	WI
WVR	WARE RIVER YACHTS	WARE NECK	VA
WVS	WAVE SKIMMER INTL	FRESNO	CA
WVT	THE BOAT SCHOOL	EASTPORT	ME
WVU	WAVE RIDER MFG	TOPPING	VA
WVV	WILCOXEN WELDING	CALATSKANIE	OR
WVW	WHITE WATER MANUFACTURING	GRANTS PASS	OR
WVX	SVI TRUCKS	FT COLLINS	CO
WVY	SEAWORTHY MARINE	NEWBURYPORT	MA
WVZ	WEST VIRGINIA HOMEMADE BOATS	NULL	WV
WWA	WHITEWATER MANUFACTURING INC	MOUNTAIN HOME	AR
WWB	WINDWALKER BOATS	OTTAWA	KS
WWC	FACTORY DIRECT YACHTS	NEWPORT BEACH	CA
WWD	WINDWARD DESIGNS	SEVERNA PARK	MD
WWE	WATER WORLD II INC	HAMMONTON	NJ
WWF	WIND & WATER BOAT CO	COLUMBIA FALLS	MT
WWG	WATERMAN WELDING	KANAB	UT
WWH	BILL’s BOATS	STRAFFORD	NH
WWI	WHITEWATER WOODWORKS	WALTERVILLE	OR
WWJ	WORLD MRNE ENTRPRS INC	SEATTLE	WA
WWK	WOLD WERKS	WARRENVILLE	IL
WWL	WILDERNESS WORLD	PACIFIC GROVE	CA
WWM	WATERMAN WELDING & MACHINE	KANAB	UT
WWN	WEST WIND HYDROS	FULLERTON	CA
WWO	WITS WELDING	FAIRBANKS	AK
WWP	WILSON ENTERPRISES	MISSION HILLS	CA
WWQ	WHITE WATER MANUFACTURING INC	MERLIN	OR
WWR	IMPERIAL WORLDWIDE INC	LONG BEACH	CA
WWS	W C CUSTOM BOATS	FLINT	TX
WWT	WORLD WIDE TECH SVC CO	HOUSTON	TX
WWU	WILD WOOD MARINE	COLUMBIA	SC
WWV	SUREFIRE LTD	CAPE CORAL	FL
WWW	WEST WALL BOAT WORKS LLC	NORTH PORT	FL
WWX	WINDWOOD BOATWORKS INC	BOOTHBAY HBR	ME
WWY	BASSVIPER	HIXSON	TN
WWZ	WHITE WATER YACHTS	LARGO	FL
WXA	WATER WALKER BOATS	ANCHORAGE	AK
WXB	WATER WALKER BOATS	SAN FRANCISCO	CA
WXC	CASCADE BOAT WORKS	BURNT HOUSE	WV
WXD	WIZARD BOATS INC	TORRANCE	CA
WXE	NORTH COAST BOATS	TACOMA	WA
WXF	WATERCRAFT SPEED&SKI	FT LAUDERDALE	FL
WXG	TIDES BOAT WORKS	IRVINGTON	VA
WXH	W I HUDSON CO	PORT ISABEL	TX
WXI	SHOESTRING SHIPYARD	MILBRIDGE	ME
WXJ	ANGELS AIRBOATS	INVERNESS	FL
WXK	SIERRA BOATS LLC	OGDENSBURG	WI
WXL	MERLIN’S WELDING SHOP	MARKSVILLE	LA
WXM	W I M I INC	MISHAWAKA	IN
WXN	WATSON MILLER INT’L	COSTA MESA	CA
WXO	W.I.S.C.O. CONSTRUCTION	GUTHRIE	OK
WXP	WHISPER CRAFT INC	JACKSONVILLE	FL
WXQ	MOWRY SERVICES INC	GLOUCESTER POINT	VA
WXR	WATER WALKER COMPANY	FORT WORTH	TX
WXS	WARNER & SONS INC	ELKHART	IN
WXT	WITCH CRAFT MARINE INC	MIAMI	FL
WXU	FLATS BOATS OF FLORIDA INC	PALATKA	FL
WXV	TARPON KING BOAT MFG	LARGO	FL
WXW	WOODEN WORLD WOODCRAFT	MISSOURI VALY	IA
WXX	WILSON WELDING INC	LYNN HAVEN	FL
WXY	W. C. HYATT YACHTS LTD	NEW ALBANY	IN
WYA	WARREN YACHT WORKS	ANCHORAGE	AK
WYB	WAYNE BEAL’S BOAT SHOP	JONESPORT	ME
WYC	WAYCO	WESTPORT	WA
WYD	WHITE WING YACHT LTD	SEATTLE	WA
WYE	COUNTRY WAYS INC	MINNETONKA	MN
WYF	WYATT MANUFACTURING	OLD HICKORY	TN
WYG	WINDWARD YACHTS INC	VERO BEACH	FL
WYH	WESTEASE YACHT SERICE INC	SAUGATUCK	MI
WYI	WORLD CLASS YACHTS INC	PALM BEACH	FL
WYJ	WINDFLYER INC	CLEARWATER	FL
WYK	INFLATABLE BOAT CENTER	SANTA MONICA	CA
WYL	WINDSONG YACHTS INC	KIRKLAND	WA
WYM	WATKINS YACHT INC	CLEARWATER	FL
WYN	WYNIT INC	NORTH SYRACUSE	NY
WYO	WYCO MFG CO INC	TONGANOXIE	KS
WYP	WYLIECATS	WATSONVILLE	CA
WYQ	RIVERHORSE DORIES	RIGGINS	ID
WYR	SEAWORTHY YACHTS INC	SARASOTA	FL
WYS	WYSSCRAFT INC	MARTINSVILLE	IN
WYT	WESTSHIP WORLD YACHTS INC	TAMPA	FL
WYU	K & A DESIGNS	AKRON	NY
WYV	SAILING AWAY	CANDLER	FL
WYW	WILLIAMS & MANCHESTER	NEWPORT	RI
WYX	DBA WAHINE YACHTS	NORTH PALM BEACH	FL
WYY	WIKANDER MARINE SERVICES	EDEN	MD
WYZ	WYOMING HOMEMADE BOATS	NULL	WY
WZA	WHITECAP MARINE	ORLANDO	FL
WZB	WELLS DRIFT BOATS	ORTING	WA
WZC	INTEC MARINE	PORT ARTHUR	TX
WZD	WIZARD MARINE	PROSPECT	KY
WZE	WISE BOAT BUILDING CO	ONANCOKE	VA
WZF	WESTERN FIBERGLASS INC	SANTA ROSA	CA
WZG	GLADES CRAFT INC	DEERFIELD BEACH	FL
WZH	CALLEJAS FIBERGLASS MFG	DOUGLAS	GA
WZI	TRIDENT	TAMPA	FL
WZJ	PROBOAT CUSTOMS	MARBLE FALLS	TX
WZK	WHISKEY RIVER BOAT SHOP	BAY CITY	MI
WZL	WIZZCO INVENTIONS LLC	MONTCLAIR	CA
WZM	SOUTHWEST MARINE	SEABROOK	TX
WZN	S & A FIBERGLASS	PANAMA CITY	FL
WZO	WASHINGTON DOCK BUILDERS INC	KENT	WA
WZP	WESTPORT BOATWORKS	ADAMSVILLE	RI
WZQ	SPLASH MARINE LLC	LITTLE ROCK	AR
WZR	BRYANT ENTERPRISES INC	MARYVILLE	TN
WZS	WEST FABRICATION INC	STEUBEN	ME
WZT	SOUTHWEST BOAT CO	S W HARBOR	ME
WZU	CEASAR MARINE US LLC (OOB)	ORLANDO	FL
WZV	THE WENZEL COMPANY	SAINT LOUIS	MO
WZW	WHITE WATER MARINE INC	KILL DEVIL HILLS	NC
WZX	RIGID BOAT CO INC	FORT MYERS	FL
WZY	SUN COAST SUPER SKIFF	NEW PORT RICHEY	FL
XAA	BAHAMA INDUSTRIES INC	LA QUINTA	CA
XAB	XABOO INC	COPIAGUE	NY
XAC	COMMANDO PLASTICS INC	CUDAHY	CA
XAD	OMNIFLOAT INC	PHOENIX	CA
XAE	COASTAL FBGLS SERV	PASADENA	TX
XAF	CUSTOM ALUMINUM BOAT	NEW IBERIA	LA
XAG	AEGEAN INC	ALAMEDA	CA
XAH	STUMP KNOCKER BOATS	HEADLAND	AL
XAI	ADVANCE BOAT COMPANY	ROBBINSTON	ME
XAJ	SOL SIMON SALES INC	MADISON HTS	MI
XAK	OAKES MANUFACTURING	ASOTIN	WA
XAL	GAMEFISHERMAN INC	STUART	FL
XAM	AMERICAN SCULLING	CARLISLE	PA
XAN	ALLEN MARINE MFG INC	POMONA	CA
XAO	ITALIAN MARINE INC	MIAMI	FL
XAP	THOMAS H LE MAITRE & ASSOC	LANGHORNE	PA
XAQ	AQUARIUS INFLATABLES	COSTA MESA	CA
XAR	AMERICAN RUBBERBASE INC	CULVER CITY	CA
XAS	SR SAILBOATS	ST PETERSBURG	FL
XAT	COLE MOTOR BOAT CO	CLOVIS	CA
XAU	ALSHAALI MARINE USA INC	SEATTLE	WA
XAV	COASTLINE BOAT BLDRS	PERRINE	FL
XAW	AZ YACHT DEALERS	SOUTHFIELD	MI
XAX	AZIMUT YACHTS (DBA)	FT LAUDERDALE	FL
XAY	ITS A YAR LTD	ALANSON	MI
XAZ	AB INFLATABLES	MIAMI	FL
XBA	BAS TRADING GROUP INC	ARLINGTON	TX
XBB	BAGACAY BOAT WORKS	LONG BEACH	MS
XBC	BESTWAY USA INC	PHOENIX	AZ
XBD	AIRGATOR INC	ORLANDO	FL
XBE	CONTENDER BOATS INC	GRAPEVINE	TX
XBF	STOREBRO BRUKS AB	STOREBRO	NU
XBG	SOUND BUILT BOATS	WOODINVILLE	WA
XBH	THE OLD BOAT HOUSE	SEATTLE	WA
XBI	BAY STATE INTERNATIONAL	FRAMINGHAM	MA
XBJ	BBS PRODUCTS	VAN NUYS	CA
XBK	OLLE BULOW AB	STOCKHOLM	NU
XBL	NORTH BAY BOATS LTD	WELLESLEY	MA
XBM	BARRETT MARINE CO	DANBURY	CT
XBN	X BOAT DESIGNS LLC	HOUSTON	TX
XBO	BOUNTY INTERNATIONAL DIST INC	FORT LAUDERDALE	FL
XBP	ABC PRODUCTS	BOTHELL	WA
XBQ	MAAS BOAT CO.	RICHMOND	CA
XBR	OBRIEN MFG	REDMOND	WA
XBS	OLSEN BOATS & SAILS	RENTON	WA
XBT	XTREAM BOATS	BULL SHOALS	AR
XBU	AMERICAN TOPCAT II	TORRANCE	CA
XBV	BLACK MARLIN INC	COCOA BEACH	FL
XBW	XCELERATOR BOATWORKS INC	STATESVILLE	NC
XBX	SEMINOLE BOATS INC	SANFORD	FL
XBY	SOUTHCOAST BOATYD LTD	CORK HARBOUR	NU
XBZ	STARRK MOON KAYAKS	HAVRE DE GRACE	MD
XCA	ICON BOAT WORKS INC.	NEW STRAWN	KS
XCB	X-CALIBUR INC	KOSSUTH	MS
XCC	CRAIG CRAFT MARINE	CLEVELAND	OH
XCD	QUALITY FBRGLS PRODS	PLEASANT VIEW	TN
XCE	CYRK	GLOUCESTER	MA
XCF	CONCORD-HARMONY BY DESIGN	LOS ANGELES	CA
XCG	CREST CRAFT	AVOCA	AR
XCH	CHANTIERS MALLARD	LA ROCHELLE	NU
XCI	CARIBBEAN YACHTS INC	FT LAUDERDALE	FL
XCJ	SEACRAFT MFG	FRIENDSVILLE	TN
XCK	SCHOPF MARINE INC	N FT MYERS	FL
XCL	EXCEL BOAT COMPANY	MOUNTAIN VIEW	AR
XCM	CREECH MARINE	SUMMERDALE	AL
XCN	SUNRISE BOAT MFG	MESA	AZ
XCO	CHUCKANUT BAY YACHTS LTD	EVERETT	WA
XCP	CATAMARAN SALES INC	FORT LAUDERDALE	FL
XCQ	BMC MARINE INC	POMPANO BEACH	FL
XCR	OCRAN BOAT SHOP	WHITE STONE	VA
XCS	UNO BOAT RIGGING CORP	OPA-LOCKA	FL
XCT	COBRA BOAT CO	HUNTSVILLE	AL
XCU	C S COLEMAN	MILLERSBURG	PA
XCV	SEA CHIEF YACHT CO	KAOHSIUNG	NU
XCW	MIKE CHASE & TERRY WER	SALEM	OR
XCX	SAMSON MARINE OF CT	CLINTON	CT
XCY	BIRCHWOOD MARINE AMERICA	BRADENTON	FL
XCZ	CAYMAN YACHTS INTERNATIONAL	TEQUESTA	FL
XDA	DAKOTA YACHTS INDUSTRIES INC	FORT LAUDERDALE	FL
XDB	DODDS & BENZI INTERNATIONAL	IMPERIAL BEACH	CA
XDC	Z MARINE NORTH AMERICA LLC	SUMMERVILLE	SC
XDD	CUSTOM CRUISER CORP	JOHNSON CITY	TN
XDE	SUNDOWN SPEED MARINE	KENNEWICK	WA
XDF	COASTLINE SPORTS	KEEGO HARBOR	MI
XDG	REGENCY YACHT GROUP	FORT LAUDERDALE	FL
XDH	CNA INTERNATIONAL INC	WOODALE	IL
XDI	DEHLER AMERICA INC	BOSTON	MA
XDJ	SUNDOWNER INDUSTRIES	OTISVILLE	MI
XDK	DEVLIN BOATBUILDING	TUMWATER	WA
XDL	CORAL SEA BOATS INC	NEW YORK	NY
XDM	ONE DESIGN MARINE INC	TOMS RIVER	NJ
XDN	DANIEL L SALA	AGANA	GU
XDO	SUNDOWNER MARINE CORP	ANNAPOLIS	MD
XDP	ISLAND DESIGNED PROD	LINDENHURST	NY
XDQ	SOKO	VERBANK	NY
XDR	SOUTHWESTERN DISTRI CO	GONZALES	LA
XDS	DRAGONFLY SAILBOATS INC	GARWOOD	NJ
XDT	IDEAL TOY CORP	HOLLIS	NY
XDU	ODUM SHURLEY	BEEBE	AR
XDV	CUSTOM DUCK BOAT CO	URBANA	OH
XDW	SUNDOWN MARINE	MONOGAHELA	PA
XDX	CARDIN BOAT WORKS	MAGNOLIA	TX
XDY	O’DAY CORP / O’DAY	FALL RIVER	MA
XDZ	DICK SIMON MARINE LLC	DANA POINT	CA
XEA	SEA-MIST	SPOKANE	WA
XEB	EX-IM INC	CORPUS CHRISTI	TX
XEC	OUTLAW MARINE INC	OCALA	FL
XED	TARRAB YACHTS	FORT LAUDERDALE	FL
XEE	INTEX RECREATION CORP	LONG BEACH	CA
XEF	WESTERLY YACHTS INC	MADISON	CT
XEG	SEAMASTER MRNE ENGINES	UPPER MARLBORO	MD
XEH	CHESAPEAKE ATLANTIC YACHT SLS	STEVENSVILLE	MD
XEI	DIGI-CON INC	MARYSVILLE	WA
XEJ	COASTAL MARINE EQUIP	HOUSTON	TX
XEK	SEA JAY BOATS INC	RUSKIN	FL
XEL	SWMI TIM RAY	RICHVIEW	IL
XEM	THUNDERDUCK INFLATABLES	EL CAJON	CA
XEN	XEN PORTWOOD	CORRYTON	TN
XEO	MARATHON MARINE MFG INC	RENO	NV
XEP	CLACKAMAS MARINE	CLACKAMAS	OR
XEQ	WOOSUNG CNA	TRAVELERS REST	SC
XER	FAIRLINE BOATS OF NORTH AMER	FORT LAUDERDALE	FL
XES	ECO-SEA-COTTAGES LLC	SEATTLE	WA
XET	EAGLE PLASTICS	GEORGETOWN	SC
XEU	ZEUS MARINE PRO (DBA)	MIRAMAR	FL
XEV	PACIFIC RIM DRAGON BOATS	PORTLAND	OR
XEW	NAUTICA DISTRIBUIDORA NACIONA	SAN JUAN	PR
XEX	SQUADRON POWERBOATS LLC	WOODSTOCK	GA
XEY	ECLIPSE YACHTS INC	SAN JOSE	CA
XEZ	YACHTEZ.COM INC	DANIA BEACH	FL
XFA	FERRETTI GROUP USA INC	MIAMI	FL
XFB	FLORIDA FISHERMAN BOAT CO	TAMPA	FL
XFC	ONTARIO FIBERGLASS	ONTARIO	OR
XFD	PINNACLE YACHT SALES INC	FORT LAUDERDALE	FL
XFE	INTEGRITY MARINE CORP	MIAMI	FL
XFF	QUALITY FIBERGLAS OF F	JACKSONVILLE	FL
XFG	FREGAT BOATS USA INC	NEEDHAM	MA
XFH	STARLITE MFG CO	OGILVIE	MN
XFI	FIBERGLASS STRUCTURES INC	LAUREL	MT
XFJ	SIMMAC FIBERGLASS CO	ESCONDIDO	CA
XFK	INDUSTRIAL FIBERGLASS	PANAMA CITY	FL
XFL	DELPHIA YACHTS USA LLC	Mississauga	ON
XFM	OSCEOLA FBRGLS MFG CO	CALUMET	MI
XFN	FBGLS SPECIALISTS INC	N CHARLESTON	SC
XFO	GREAT PACIFIC BOATS	BLAINE	WA
XFP	FUSION USA LLC	SARASOTA	FL
XFQ	FRENCH CATS INC	FORT LAUDERDALE	FL
XFR	SEIDELMANN YACHTS	BERLIN	NJ
XFS	SEAL REINFO FBRGLS INC	FARMINGDALE	NY
XFT	HIPTRADER LLC	GRASONVILLE	MD
XFU	SHER-FAB UNLIMITED INC	NORWALK	CA
XFV	M & M FABRICATING	KOUNTZ	TX
XFW	INTERNAT’L FBRGLS PROD	TYNDALL AFB	FL
XFX	INTERNATIONAL FBRGLS	STATESBORO	GA
XFY	CUSTOM FBRGL OF AUSTIN	AUSTIN	TX
XFZ	FEDERAL MARINE SERVICES & CO	FORT LAUDERDALE	FL
XGA	GSI COMMERCE SOLUTIONS	KING OF PRUSSIA	PA
XGB	GRATITUDE BOAT SALES	ROCK HALL	MD
XGC	GALEON BOAT BUILDERS USA INC	NAPLES	FL
XGD	AQUADUCK INC	SEBASTIAN	FL
XGE	FISH ISLAND MARINA INC	ST. AUGUSTINE	FL
XGF	ST FRANCIS MARINE USA	FORT LAUDERDALE	FL
XGG	D.A.M. GOOD GEAR	SHIRLEY	NY
XGH	DAKOTA CATAMARANS.	PORT WASHINGTON	NY
XGI	HAMPTON YACHTS INTERNATIONAL	NEWPORT BEACH	CA
XGJ	MCFALK ENTERPRISES LLC	SIMI VALLEY	CA
XGK	GREAT WATERS KAYAK COMPANY	WYOMING	OH
XGL	GREAT LAKES MARINE SPCLTIES	MINNEAPOLIS	MN
XGM	OBERG MACHINE CO INC	OAKLYN	NJ
XGN	YOFFEE AGENCY INC	HARRISBURG	PA
XGO	MYABCA USA INC	CUMBERLAND	RI
XGP	UNIQUE SAILING ACCESSORIES	OXNARD	CA
XGQ	GLOBAL MARINE SALES & MRKTNG	CORPUS CHRISTI	TX
XGR	COUGAR BOATS INC	HUNTSVILLE	TN
XGS	ADAIR YACHTS INC	SUNSET BEACH	CA
XGT	SIGMA YACHTS LTD	SEATTLE	WA
XGU	LUXURY MARINE GROUP LLC	POMPANO BEACH	FL
XGV	EFISHNSEA ENTERPRISES INC	SAN DIEGO	CA
XGW	CSC GLASS WORKS	WILMINGTON	CA
XGX	GENESIS YACHT CORPORATION	MIAMI	FL
XGY	DRIFTWOOD MARINA & STORAGE INC	MARATHON	FL
XGZ	east coast thunder boats	SCITUATE	MA
XHA	SUPERIOR HAWN TRADG CO	KAAAWA	HI
XHB	ISLAND ROVER HOUSEBOATS	MCGREGOR	IA
XHC	BRITISH SPORTS HOVERCRAFT	SANTA ANA	CA
XHD	HYDROLIFT USA INC	TAMPA	FL
XHE	SILHOUETTE	SPOKANE	WA
XHF	OFFSHORE INT LTD INC	FT LAUDERDALE	FL
XHG	HAVRE DE GRACE YACHT SALES	HAVRE DE GRACE	MD
XHH	CHARLEVOIX BOATWORKS	CHARLEVOIX	MI
XHI	2HULLS INC	FORT LAUDERDALE	FL
XHJ	OFFSHORE YACHTS	PROVIDENCE	RI
XHK	H K TRADING COMPANY	BREA	CA
XHL	HENRY M LEIMAN CO	NEW MARKET	AL
XHM	OHIMA PLASTICS	YELM	WA
XHN	C. P. OHMAN	ATHENS	TN
XHO	HERO SPORTS MARKETING INC	ST. PETERSBURG	FL
XHP	SHAIBLE PERF. BOATS	PLACENTIA	CA
XHQ	HARBOR YACHT SALES INC	PALM BEACH GARDENS	FL
XHR	OFFSHORE SYSTEMS INC	OAKLAND	CA
XHS	SHEPHERD’S MARINA	SOLOMONS	MD
XHT	SEA HAWK MARINE	BRADENTON	FL
XHU	CHUNG YUANG FRP CO	KAOHSIUNG	NU
XHV	SEAHAWK MARINE CORP	BABYLON	NY
XHW	BATAVIA FBRGLASS CORP	BATAVIA	IL
XHX	SURATT & HART YACHTS	FT LAUDERDALE	FL
XHY	CHIEN YU S INDUSTRY	TAIPEI	NU
XHZ	ZALUAN HAISRAELI	HOUSTON	TX
XIA	ITAL AMERICAN MARINE INC	FORT LAUDERDALE	FL
XIB	MARINER YACHTS INC	CHESTER	MD
XIC	INTERNATIONAL YACHT COLLECTIO	FORT LAUDERDALE	FL
XID	WILSON DAVIS BOATS LLC	CLIFTON	VA
XIE	INTERNATIONAL IMPORT EXPORT	MIAMI	FL
XIF	AB INFLATABLES OF FLORIDA INC	MIAMI	FL
XIG	INTERNATIONAL YACHT DISTRBTRS	NEWPORT BEACH	CA
XIH	HUDSON BAY INFLATABLES LTD	FORT LAUDERDALE	FL
XIJ	DICK’S SPORTING GOODS	CORAOPOLIS	PA
XIK	INTRA WORLDWIDE INC	GAITHERSBURG	MD
XIL	BALLISTIC INFLATABLES USA LLC	HONOLULU	HI
XIM	THE MULTIHULL SOURCE	WAREHAM	MA
XIN	INNOVA GROUP.	BURLINGTON	WA
XIO	AMERICAN FLEXBOAT INC	MIAMI	FL
XIP	PIEMME USA LLC	AVENTURA	FL
XIQ	COMPASS TRADING INC	BUENA PARK	CA
XIR	INTERNATIONAL MARINE IMPORT	WESTERLY	RI
XIS	SHUTTLE-BIKE USA INC	KIRKLAND	WA
XIT	TRADE WIND YACHT SALES INC	GLOUCESTER	VA
XIU	AQUA PRO BOATS	SANTA CLARA	CA
XIV	TED HOOD YACHTS	PORTSMOUTH	RI
XIW	AQUASCAN INC.	FORT LAUDERDALE	FL
XIX	DELTA PACIFIC YACHTS	ALAMEDA	CA
XIY	PRIMA YACHT MRKTG & DESIGN	OLYMPIA	WA
XIZ	BAJA BOATWORKS LLC	CHULA VISTA	CA
XJA	ACCENT PRODUCTS	PINCKEY	MI
XJB	PYRANHA US	ASHEVILLE	NC
XJC	SPORTS CLASSIC INC	FT MYERS	FL
XJD	MARINE DEPOT INC	SAN PEDRO	CA
XJE	SUPREME MARKETING INC	SEATTLE	WA
XJF	AERODYNE MARINE INC	NEWPORT	RI
XJG	CANYON MARINE INC	GRAND JUNCTION	CO
XJH	CASTINE BOAT COMPANY	BANGOR	ME
XJI	1ST DIRECT PRODUCTS LLC	AMERICUS	GA
XJJ	RB BOATS LLC	WESTWOOD	MA
XJK	CASCADE SPECIALTY	EVERETT	WA
XJL	WHITTLEY USA INC	WILLACOOCHEE	GA
XJM	SANJACINTO MRN PERF CN	SAN JACINTO	CA
XJN	SAN JUAN EAST INC	ATLANTIC BEACH	NC
XJO	ARGOS MARINE	ORANGE GROVE	TX
XJP	M.P.J.W. BOAT & CONST IND LLC	JOHNSTON	RI
XJQ	AUTO BIKE	HIALEAH	FL
XJR	STELLAR OFFSHORE YACHTS LLC	KIRKLAND	WA
XJS	MARINE DIV LTD OJUS IN	MIAMI	FL
XJT	OCEAN JET	ETIWANDA	CA
XJU	JEANTOT MARINE USA	NEW YORK	NY
XJV	FEELFREE US	SWANNANOA	NC
XJW	JASON WANG	SOUTH BEND	IN
XJX	SPLASHDANCE INC	NICEVILLE	FL
XJY	BILL GROSS MARINE INC	BELLEVUE	WA
XJZ	GUNBOAT MULTIHULLS INC	WAREHAM	MA
XKA	OCEAN KAYAK INC	FERNDALE	WA
XKB	SUPRA SPORTS INC	GREENBACK	TN
XKC	MARADO INC	FORT LEE	NJ
XKD	AQUAMAJESTIC USA	ENGLEWOOD	FL
XKE	KROGEN EXPRESS YACHT CO (OOB)	PALM CITY	FL
XKF	SKIMCRAFT BOAT SALES	EL CENTRO	CA
XKG	PEGASUS MARINE CO	FORT LAUDERDALE	FL
XKH	FAYNE LIMBO BOAT CORP	PALMETTO	FL
XKI	FUN IN THE SUN SERVICES	CLEARWATER	FL
XKJ	RICHLEIGH YACHTS INC	COCONUT CREEK	FL
XKK	RENAISSANCE TRADING CORP	BROOKLYN	NY
XKL	LOMAX MARINE LLC	EDMONDS	WA
XKM	SKI MASTER	ANAHEIM	CA
XKN	MARINE CRAFTS LLC	SUMMERVILLE	SC
XKO	ESKIMO USA INC	LOUISVILLE	CO
XKP	KELLY’S PORT (OOB)	OSAGE BEACH	MO
XKQ	GIG HARBOR KAYAK CENTER	GIG HARBOR	WA
XKR	SURF CATS INC	POMPANO BEACH	FL
XKS	GLOBAL OUTFITTERS INC	WABAN	MA
XKT	KAI MANU ENTERPRISES	MIAMI	FL
XKU	FRIENDSHIP YACHT CO LLC	PORTSMOUTH	RI
XKV	SKI VETTE CORP	ELGIN	IL
XKW	KWIK TEK INC	DENVER	CO
XKX	SEAWAY BOATS INC	OXFORD	ME
XKY	OCEAN KAYAKS LTD	KANEOHE	HI
XLA	SIBLEY BOAT SHOP	DELTAVILLE	VA
XLB	EXCEL MARINE	SARASOTA	FL
XLC	C & L MARINE CORP	LOS ANGELES	CA
XLD	EXCEL MARINE	AVON PARK	FL
XLE	LUXURY POWER CATS INC	BOYNTON BEACH	FL
XLF	EXCEL MARINE	LITTLE FALLS	MN
XLG	EXCEL MARINE	NULL	FL
XLH	SEA LION MARINE	DUBLIN	CA
XLI	X-CELL MARINE	BETHEL ISLAND	CA
XLJ	EXCEL MARINE	NULL	FL
XLK	EXCEL MARINE	NULL	FL
XLL	EXCEL MARINE	NULL	FL
XLM	OLYMPIC BOAT CO	GUNNISON	UT
XLN	EXCEL MARINE	NULL	FL
XLO	LEIGHT NOTIKA YACHTS LLC	FORT LAUDERDALE	FL
XLP	XL PLAST ICS COMPANY	GAINESBORO	TN
XLQ	ACCESS DINGHY FOUNDATION LLC	VIENNA	VA
XLR	SINBAD DINGHYS	WEST BEND	WI
XLS	OLSEN’S BOAT WORKS	KEYPORT	NJ
XLT	LARSON’S LANDING LTD	ORCHARD LAKE	MI
XLU	COLEMAN BOATS	KENNESAW	GA
XLV	SALTEE MARINE	PALMETTO	FL
XLW	MARTIN MARINE MFG	RINGOES	NJ
XLX	ILIAD INC	ROCKLAND	MA
XLY	ISLANDER YACHTS INC	IRVINE	CA
XLZ	LEES INC	PORTAGE	MI
XMA	OMAHA FIBERGLASS CO	OMAHA	NE
XMB	OSMONDS BOAT SHOPE	BEALS	ME
XMC	MCKINNA LLC	NEWPORT BEACH	CA
XMD	MCP	ELMORE	AL
XME	SIR MARINE	PLACENTIA	CA
XMF	SEA CROWN MARINE	CERES	CA
XMG	OMEGA BOATS	RIVERSIDE	CA
XMH	ZOAM	LONG BEACH	CA
XMI	BINGHAM BOAT WORKS LTD	MARQUETTE	MI
XMJ	MIAMI CANOE RENTAL CRP	MEDLEY	FL
XMK	IMACKIEFLOAT	OKLAHOMA CITY	OK
XML	VENTURE MARINE LIMITED	TUALATIN	OR
XMM	MARES INTERNATONAL CORP	Ft Lauderdale	FL
XMN	OLD SALT MARINE INC	FT LAUDERDALE	FL
XMO	ACTION MARINE IMPORTERS & DISTRIBUTORS	SUFFERN	NY
XMP	ZODIAC (MILPRO DIV)	STEVENSVILLE	MD
XMQ	CHESAPEAKE MARINE PROD	PORTSMOUTH	VA
XMR	OUACHITA MARNE & IND CORP	ARKADELPHIA	AR
XMS	M B INTERNATIONAL oob 5/93	CARROLLTON	TX
XMT	TURNER MARINE GROUP	S. BURLINGTON	VT
XMU	STEUER MFG CO	BARNEGAT	NJ
XMV	ASSOCIATED MRNE DESIGN	GREEN BAY	WI
XMW	SONSHIP BOAT BUILDERS	BELLINGHAM	WA
XMX	ISLAND MARINE SERVICE	GULF SHORES	AL
XMY	TONY CURVO C/O COXE	MIAMI	FL
XMZ	MEDITERRANEAN INTERNATIONAL C	NORTH MIAMI BEACH	FL
XNA	NORTH AMERICAN FIBERGLASS	GREENVILLE	NC
XNB	NAIAD INFLATABLES OF NEWPORT	NEWPORT	RI
XNC	MAXUM MARINE	ARLINGTON	WA
XND	INDIANHEAD FIBERGLASS	ST PAUL	MN
XNE	ALTIMA YACHTS INC	FT LAUDERDALE	FL
XNF	INTERNATL FBRGLS FABRI	COEUR D’ALENE	ID
XNG	EQUUS MARKETING	LITTLE MOUNTAIN	SC
XNH	ABACO MARINE PRODUCTS INC	RIVIERA BEACH	FL
XNI	NORIX INTERNATIONAL LTD	CLIFTON	NJ
XNJ	SMYRNA MARINE	MURFREESBORO	TN
XNK	SEA IMPORT & EXPORT IN	SEATTLE	WA
XNL	NAVITAS CORPORATION	FORT LAUDERDALE	FL
XNM	INTERMARINE CORP	BOSTON	MA
XNN	APEX BOAT COMPANY	LAMPASAS	TX
XNO	NORTH TO NORTH TRADING INC	BAINBRIDGE IS	WA
XNP	ZUMO MARINE PRODUCTS LLC	TIGARD	OR
XNQ	NOVAMARINE 2	MIAMI	FL
XNR	SHERRY MFG CO INC	MIAMI	FL
XNS	NORTH AMERICAN YACHT SALES	HAYWARD	CA
XNT	INTERNATIONAL YACHT CO	CLEARWATER	FL
XNU	ORION BOATS	ASHTABULA	OH
XNV	WHOLESALE SUPPLY CO..	BRENTWOOD	TN
XNW	NEW ENGLAND SMALL CRAFT	MANCHESTER	MA
XNX	UNIQUE BOATS	EL CAJON	CA
XNY	NORMAN YACHTS INTERNATIONAL	JUPITER	FL
XNZ	NZ MARINE	TIGARD	OR
XOA	AUSSIE CATAMARANS CORP	FORT LAUDERDALE	FL
XOB	ATTIVO MARINE LLC	SEATTLE	WA
XOC	CUT RIVER IMPORTS INC	BRANT ROCK	MA
XOD	CAMANO YACHTS AMERICA (DBA)	CHESTER	MD
XOE	ADVENTURE BOATS INC.	COBB	CA
XOF	SUPERIOR YACHT BROKERS LLC	POMPANO BEACH	FL
XOG	PROFESSIONAL YACHT SERVICES	MARBLEHEAD	MA
XOH	THE MULTIHULL COMPANY LLC	NARBERTH	PA
XOI	CADDIS SPORTS INC	BRUSH PRAIRIE	WA
XOJ	GUILLERMO PECYNER	SUNNY ISLES BEACH	FL
XOK	O.K.K. CORPORATION	COLUMBIA	MD
XOL	SHORELINE INFLATABLES (US)	BELLEVUE	WA
XOM	EXEMPLUM CORPORATION	MIAMI	FL
XON	MARINE NETWORK INC	MIAMI	FL
XOO	LEADER MARINE	DICKSON	TN
XOP	PERFORMANCE INFLATABLE BOATS	ROCHESTER HILLS	MI
XOQ	DPI MARINE INC	WESTON	FL
XOR	ROUGH WATER YACHTS	PEMBROKE PINES	FL
XOS	THE COLEMAN COMPANY INC	WICHITA	KS
XOT	TORIKO CORPORATION	IRVINE	CA
XOU	GLOBAL IMPACT	DELAWARE	OH
XOV	SEVEN TIGERS IMPORT-EXPORT	PORT CHARLOTTE	FL
XOW	WINDCRAFT INC	MARY ESTHER	FL
XOX	A&M BUSINESS INTERNATIONAL CO	MIAMI	FL
XOY	SOUTHERN OCEAN YACHT SALES	MIAMI	FL
XPA	SCB PLASTICS	SUNNYVALE	CA
XPB	AMICO CORP	NEW YORK	NY
XPC	EXPRESSKAT LLC	KIMBALL	MI
XPD	SPENCER’S BOAT MFG INC	KEY WEST	FL
XPE	STEPHENS BOAT CO	TOMPKINSVILLE	KY
XPF	C.P.F.M.	CLEARWATER	FL
XPG	CLEE RICHARDSON	ANACORTES	WA
XPH	ZEPHYR FIBERGLASS	OAKLAND	CA
XPI	XTREME PRODUCTS INC	NORTH LAS VEGAS	NV
XPJ	O’DAY MARINE CORP	MARBLEHEAD	MA
XPK	STOTT CRAFT INC	MICANOPY	FL
XPL	QUALITY PLASTER & PLASTICS	CHULA VISTA	CA
XPM	SEAPORT PROPELLOR & MARINA	CLARKSTON	WA
XPN	SOUTHERN PINES BTWORKS	PINEHURST	NC
XPO	VOYAGER USA INC	ANNAPOLIS	MD
XPP	O P PETERSON CO	PORTLAND	ME
XPQ	PLASTIMO	RIVIERA BEACH	FL
XPR	STERLING PROMOTIONAL CORP	GREAT NECK	NY
XPS	ZIP SLOOPS	N MIAMI	FL
XPT	SEAPORT MARINE INC	MYSTIC	CT
XPU	SPURSHORE MARINE SERVICES	FRIDAY HARBOR	WA
XPV	SPARTA MARINE	BRADENTON	FL
XPW	QUAPAW CANOE CO	MIAMI	OK
XPX	OUTDOOR SPECLIST OF FL	PENSACOLA	FL
XPY	PRIVILEGE YACHTING INC	MIAMI BEACH	FL
XPZ	PRO AXESS	PARK CITY	UT
XQA	ANCHOR YACHT SALES OF FL INC	FORT LAUDERDALE	FL
XQB	MAAS BOAT CO	RICHMOND	CA
XQC	CARLS PADDLIN INC	MADISON	WI
XQD	D & N HOLDINGS INC	BOCA RATON	FL
XQE	CHERBOURG YACHT COMPANY	MIAMI	FL
XQF	THE CREEK COMPANY	STEAMBOAT SPRINGS	CO
XQG	POLYJOHN ENTERPRISES	WHITING	IN
XQH	HURRICANE SKIFF INC	MIAMI	FL
XQI	CLASSICO BOATS INC	CARY	IL
XQJ	SEAVANA YACHTS	HUNTINGTON BAY	NY
XQK	QFR SYSTEMS	BIG PINE KEY	FL
XQL	LAZMAR INTERNATIONAL LLC	Annapolis	MD
XQM	EVERGOING PRODUCTS	KENT	WA
XQN	NORTHWEST YACHTS INC	ANACORTES	WA
XQO	INT’L YACHT BROKERS USA INC	FORT LAUDERDALE	FL
XQP	PRIDE INFLATABLES INC	EAST CHINA	MI
XQQ	THIRTY-FOUR DEGREES SOUTH LLC	CHARLESTON	SC
XQR	RECREATIONAL EQUIPMENT INC	KENT	WA
XQS	SUPERIOR YACHTS INC	HOUSTON	TX
XQT	TREK & TRAIL INC	BAYFIELD	WI
XQU	CONCEPT MARKETING	O’FALLON	MO
XQV	T2 INTERNATIONAL	MOORESVILLE	NC
XQW	PSOLER LLC	MIAMI	FL
XQX	HYDROFOIL POWERCATS INC	PORTLAND	TX
XQY	QUALITY BOATS INC	POMPANO BEACH	FL
XQZ	ESPRIT CATAMARANS LLC	ANNAPOLIS	MD
XRA	ABLE MARINE CO	MARBLEHEAD	MA
XRB	STEVE JOHNSON	GRAND PRAIRIE	TX
XRC	BOATERS WORLD MARINE CENTERS	BELTSVILLE	MD
XRD	ORDECO INC	CANDY	OR
XRE	SUN STAR INFLATABLES	N CHARLESTON	SC
XRF	ORF BOAT WORKS	LOUISIANA	MO
XRG	SPACESAILER YACHTS	MISSOULA	MT
XRH	RECREATIONAL BOAT CO	DETROIT	MI
XRI	PROTECTOR BOATS INC	PT RICHMOND	CA
XRJ	OUTER REEF MARINE	BRADENTON	FL
XRK	MOUNTAIN PLASTICS	LONGMOUNT	CO
XRL	SUN RAY BOATS	LITTLE ROCK	AR
XRM	MENTOR INDUSTRIAL CORP	MENTOR	OH
XRN	IRVIN INDUSTRIES INC	STAMFORD	CT
XRO	WORLDWIDE MARINE SUPPLY INC	TAMPA	FL
XRP	SMITH-ROOT.	VANCOUVER	WA
XRQ	SOUTHERN CROSS USA INC	FT LAUDERDALE	FL
XRR	ORRION BOATS	SACRAMENTO	CA
XRS	IRISH BOAT SHOP INC	HARBOR SPRING	MI
XRT	MASTER CRAFT	EVERETT	WA
XRU	STARVIN MARVIN BTWKS	BELLINGHAM	WA
XRV	IRVINGS SPORT SHOPS	WASHINGTON	DC
XRW	CRUISE ARROW MARINE	SEABROOK	TX
XRX	SLIDE RITE RIVER BOATS	VENETA	OR
XRY	STEVE R CARNER	SALT LAKE CTY	UT
XRZ	COLONIAL YACHTS	FORT LAUDERDALE	FL
XSA	HANS CHRISTIAN YACHTS AMERICA	ANNAPOLIS	MD
XSB	OSBORN BOATS-MAR INC	WINTERHAVEN	FL
XSC	STEVENS DESIGN TEAM LLC	TEMPE	AZ
XSD	SNP BOAT SERVICE INC	Miami Beach	FL
XSE	SEA STAR YACHTING PRODUCTS	ALAMEDA	CA
XSF	SABRE MARINE INC	ORLANDO	FL
XSG	OSAGE BOAT CO	STRATFORD	IA
XSH	SEAHORSE MARINE (H.K.)	HESPERIA	CA
XSI	SPRINGER BOATS	RIO LINDA	CA
XSJ	STIDHAM’S FBGLS PRODS	BRIMFIELD	IN
XSK	SUNSEEKER USA SALES CO INC	FT LAUDERDALE	FL
XSL	FIVE ISLAND BOAT WORKS	GEORGETOWN	ME
XSM	SWALLOW INTERNATIONAL.	BROOKLYN	NY
XSN	MULLIN & ASSOCIATES	COSTA MESA	CA
XSO	SHIELD MARINE INC	MIAMI	FL
XSP	OSPREY MARINE	MIMS	FL
XSQ	SEA LAND MARINA INC	BEACHWOOD	NJ
XSR	SPINNAKER CAY YACHTS	FT LAUDERDALE	FL
XSS	ISLAND SKIFF SHOP INC	CITY ISLAND	NY
XST	X STREAM KAYAKS	WEST PORTSMOUTH	OH
XSU	SUNDERMAN BOAT CO	MORRO BAY	CA
XSV	SAILRIDER INC.	SOUTH SALEM	NY
XSW	SKI BOATS OF WISCONSIN	MILWAUKEE	WI
XSX	THE SHELTER ISLANDS CO	CENTERPORT	NY
XSY	SAILAWAY YACHTS	WEST PALM BEACH	FL
XSZ	SPYDA AIRBOATS	LULING	LA
XTA	SCUPPERNOG SAILS	POQUOSON	VA
XTB	SKI SUPREME	WINNSBORO	LA
XTC	JOHNSON OUTDOORS	OLD TOWN	ME
XTD	THREE OCEANS MARINE CORP	ANNAPOLIS	MD
XTE	ITZEN MFG CO	LINCOLN	NE
XTF	SANTIAM FIBERGLASS	SALEM	OR
XTG	SPEED SPECIALTIES MRNE	MERRITT ISL	FL
XTH	SASSON & SON	HALENDALE	FL
XTI	XTAEROS INC	SEATTLE	WA
XTJ	STAR CATAMARANS INC	JACKSON	MI
XTK	SACRAMENTO BOAT & SKI	RANCHO CORDOV	CA
XTL	STERLING MARINE INC	ORLANDO	FL
XTM	BUDGET MARINE VIRGIN ISLANDS	SAINT THOMAS	VI
XTN	ORETOWN MARINE	CLOVERDALE	OR
XTO	CUSTOM MARINE	FT LAUDERDALE	FL
XTP	ITP CORP	E RUTHERFORD	NJ
XTQ	TITAN MARINE PRODUCTS INC	VIRGINIA BEACH	VA
XTR	TRADEPOWER	FIFE	WA
XTS	SOUTHWIND YACHTS	SANTA CRUZ	CA
XTT	SETTON BOATS INC	HOLLYWOOD	FL
XTU	ZIMMIT CO	OLDSMAR	FL
XTV	STEM TO STERN	RIVIERA BEACH	FL
XTW	S & S SPECIALISTS	SALISBURY	MA
XTX	X T INDUSTRIES INC	TITUSVILLE	FL
XTY	ONTARIO YACHTS CO LTD	BURLINGTON	ON
XTZ	TOMANDGLO LTD	SKANEATELES	NY
XUA	MEGA USA LLC	WILMINGTON	DE
XUB	ZUBACKS BOAT WORKS	MORGAN	NJ
XUC	CROSS COUNTRY MFG	PHOENIX	AZ
XUD	SPAULDINGS CRAFT	SAFETY	FL
XUE	SUN RUNNER MARINE	SPOKANE	WA
XUF	SAUTEE MFG	CLEVELAND	GA
XUG	LAGUNA BOAT CO INC	BRADENTON	FL
XUH	SQUADRON YACHTS INC	BRISTOL	RI
XUI	USI (ULTIMATE SAILBOAT)	LOS ALVA BEACH	CA
XUJ	R-TEX COMPANY	LAMESA	TX
XUK	SOUTH MOUNTAIN BOATWKS	KNOXVILLE	MD
XUL	SCHENKEL BROS MFG CO	BROOKVILLE	IN
XUM	CUSTOM FORM CORP	GREENSBORO	GA
XUN	SUN BOATWORKS	IRVING	TX
XUO	MARINE US INC	POMPANO BEACH	FL
XUP	CUSTOM FBRGLS PRODUCTS	PORT RICHEY	FL
XUQ	ACADEMY SPORTS & OUTDOORS	KATY	TX
XUR	SOUNDER BOAT CORP	LINDENHURST	NY
XUS	SINTERPLAST	MONROE	WA
XUT	SOUTHERN SAILS INC	CLEARWATER	FL
XUU	THOROUGHBRED OFFSHORE INC	STANTON	CA
XUV	OUTLAW BOATS	NEWCASTLE	CA
XUW	SOUTHERN YACHTING	PENSACOLA	FL
XUX	SEA CROWN MARINE INC	SANTA CLARA	CA
XUY	OUYANG BOAT WORKS LTD	WHITBY	ON
XVA	GULF CRAFT YACHTS INC	VERO BEACH	FL
XVB	SILVER BAY BOATBUILDER	TOMS RIVER	NJ
XVC	STEVE CRANE YACHT BLDG	ANNAPOLIS	MD
XVD	VICEM YACHTS USA LLC	FT LAUDERDALE	FL
XVE	SOVEREIGN YACHTS	STAMFORD	CT
XVF	CLOVIS FABRICATION INC	CLOVIS	CA
XVG	SOVEREIGN YACHT CO INC	LARGO	FL
XVH	NERIS MARINE INC	MIDDLE RIVER	MD
XVI	VIKING LIFE-SAVING EQUIPMENT	MIAMI	FL
XVJ	YACHT MAINTENANCE CO	CAMBRIDGE	MD
XVK	SEAGUIDE CORPORATION	MIDDLETOWN	RI
XVL	SLIMS SERVICE	OAKLEY	ID
XVM	OVIATT MARINE	FT LAUDERDALE	FL
XVN	BERGANS NORTH AMERICA	SEATTLE	WA
XVO	VOYAGER MARINE	WEST PALM BEACH	FL
XVP	NEPTUNUS YACHTS OF SO FLORIDA	FT LAUDERDALE	FL
XVQ	NAVIMO USA INC.	SARASOTA	FL
XVR	OLIVER DISTRIBUTING	NEW YORK MILL	NY
XVS	CHINESE OVERSEAS DVLP	MARINA DELREY	CA
XVT	DOUGLAS SHARP YACHT DESIGN	SAN DIEGO	CA
XVU	CLASSIC MARINE	SACRAMENTO	CA
XVV	CLASSIC BOATS & BOATYARDS MGT	JACKSONVILLE	FL
XVW	LUSCAR MARINE	CABO ROJO	PR
XVX	ARION YACHTS INC	RESTON	VA
XVY	VANGUARD INFLATABLES CORP	ARVADA	CO
XWA	WILDTHING AMERICAS INC	OCEANSIDE	CA
XWB	WINDY BOATS INC	DEERFIELD BEACH	FL
XWC	OLD WHARF DORY CO	WELLFLEET	MA
XWD	OUTDOOR WORLD LTD	GRIMSBY	ON
XWE	S & S WELDNG OF ALASKA	KETCHIKAN	AK
XWF	WEST COAST MARINE TRAILERS	OAKLAND	CA
XWG	SEA MASTER MARINE	SANTA ANA	CA
XWH	WILIAM POLLOCK HARPER	ST PETERSBURG	FL
XWI	TRADEWIND INFLATABLES INC	SANTA ANA	CA
XWJ	APREA MARE OF N AMERICA INC	FORT LAUDERDALE	FL
XWK	SOUTHERN BOAT WORKS	FOLEY	AL
XWL	FALCON FBGLS FAB INC	JACKSONVILLE	FL
XWM	BEAVER DAM MARINA	BROOKHAVEN	NY
XWN	CROWN RECREATION INC	HOLLIS	NY
XWO	WATERFLITE	PALM BAY	FL
XWP	OCEANSAIL CORP	ANNAPOLIS	MD
XWQ	WORLD CRAFT INC	HIALEAH	FL
XWR	ALBEMARLE BOATS INC	EDENTON	NC
XWS	S & S WELDING	ANCHORAGE	AK
XWT	SUN-WEST BOATS	SANTA ROSA	CA
XWU	SALMON RIVER BOATWORKS	SALMON	ID
XWV	SHAWNEE MFG INC	YELLVILLE	AR
XWW	SWALLOW CRAFT	NEWPORT BEACH	CA
XWX	BOO BOO BOAT	SANTA BARBARA	CA
XWY	SAIL-A-WAY BOAT BLDRS	CHULA VISTA	CA
XWZ	WATER SKEETER SPORTS	STOCKTON	CA
XXA	OZENNES ALUM & STEEL	BREAUX BRIDGE	LA
XXB	RICHARD BOLAND YACHTS	ALAMEDA	CA
XXC	CARTER’S WOOD WORKS.	MILLER PLACE	NY
XXD	SIREN NAVI LLC	CHARLOTTE	NC
XXE	MARLOW MARINE SALES INC (DBA)	PALMETTO	FL
XXF	CYPRESS BAYOU FIBERGLASS	FT MCCOY	FL
XXG	FLAGSHIP INTERNATIONAL LTD	EUGENE	OR
XXH	H MARINE	ST PETERSBURG	FL
XXI	AQUASTAR INFLATABLES	ORANGE	CA
XXJ	SUNLINER MFG CO INC	MT JULIET	TN
XXL	OXFORD IND	SARASOTA	FL
XXM	HALTER MARINE INC	PEARLINGTON	MS
XXN	SEA-N-SPORT BOAT CO	HUDSON	FL
XXO	MAXXON/DURATECH	KENT	WA
XXP	SUN-PLAY FIBERGLASS	HOUSTON	TX
XXQ	CLASSIC ACCESSORIES	KENT	WA
XXR	ORRION BOATS	SACRAMENTO	CA
XXS	DEAN E HAYES	STILLWATER	MN
XXT	TREMSCO INC	BEAUMONT	TX
XXU	SPECTRA BOAT MFG INC	ORANGE	CA
XXV	B J MEAGHER	LYNWOOD	WA
XXW	WHITEHALL MARINE LLC	VENTURA	CA
XXX	RUM RUNNER BOATS	OCEANSIDE	NY
XXY	SOUTHERN CROSS YACHTS INTL	FORT LAUDERDALE	FL
XYA	X-YACHTS USA	STAMFORD	CT
XYB	BALTIC YACHTS EAST	WILTON	CT
XYC	YUKON CANOE CO	YUKON	OK
XYD	QUALITY YACHTS INC	MIAMI	FL
XYE	QUEST YACHT BUILDERS	COEUR D’ALENE	ID
XYF	STARBIRD YACHTS	MT VERNON	WA
XYG	OCEAN CRUISING YCT INC	BAR HARBOR	ME
XYH	YACHT SYSTEMS HAWAII	HONOLULU	HI
XYI	SYMBOL YACHTS OF ILLINOIS	CHICAGO	IL
XYJ	SERENDIPITY YACHT INC	CHESTERFIELD	MO
XYK	SALT SHAKER CUS YACHTS	POMPANO BEACH	FL
XYL	STAYSAIL YACHTS LTD	HUNTINGTON	NY
XYM	IRWIN YACHT & MARINE CORP.	CLEARWATER	FL
XYN	SWEDE 55 YACHTS OF NA	BEVERLY HILLS	CA
XYO	DYNA CRAFT USA INC	FORT LAUDERDALE	FL
XYP	CLAYTON R BRANDA	KETCHIKAN	AK
XYQ	ABRUZESE YACHT SALES LLC	YONKERS	NY
XYR	STYX RIVER BT WORKS	GRAHAM	WA
XYS	OYSTER BOATWORKS	EAST POINT	GA
XYT	OLYMPIC YACHTS SA	ATTICA	NU
XYU	OCEAN YACHTS INC	EGG HARBOR CITY	NJ
XYV	COMMODORE YACHT CORP	ST JAMES CITY	FL
XYW	IRWIN COMPETITION YHTS	CLEARWATER	FL
XYX	OCEAN YACHTS CO	PATCHAGUE	NY
XYY	QUALITY SAILING YACHTS	GREENWICH	CT
XYZ	AQUARIUS PERFOMANCE YCHTS INC	ANNAPOLIS	MD
XZA	BALLAST POINT YACHT & SHIP	SAN DIEGO	CA
XZB	BIRCHWOOD MARINE USA LLC	FORT LAUDERDALE	FL
XZC	BOATING INTERNATIONAL LLC	MIAMI	FL
XZD	RAIN FOREST BOATS LLC	PHOENIX	AZ
XZE	ADVANCED ELEMENTS INC	CONCORD	CA
XZF	KIRKWOOD MARINE	VANCOUVER	WA
XZG	RELIANCE MARINE	CHESAPEAKE	VA
XZH	YSH LLC	LEWES	DE
XZI	NORSEMAN YACHTS LLC	NEWPORT BEACH	CA
XZJ	BOATORY CORP	KATY	TX
XZK	ISLAND PILOT LLC	VILLAGE OF PALMETTO B	FL
XZL	C.V.L. INTERNATIONAL TRADE CO	HOLYWOOD	FL
XZM	MERCURY MARINE	MIRAMAR	FL
XZN	PANGA MARINE CORP	SARASOTA	FL
XZO	BETTA BOAT INC	CORONA	CA
XZP	LIGHTNING PADDLES INC	COLTON	OR
XZQ	MANTA FLIGHT SYSTEMS INC	STUART	FL
XZR	X-CELERATOR BOATS	KENT	WA
XZS	SEACRAFT YACHT SALES.	SEATTLE	WA
XZT	THOMPSON NORTH AMERICA INC	NEWPORT	RI
XZU	GLOBAL CONTACT INC	JUPITER	FL
XZV	LISCO INC	LONG BEACH	CA
XZW	NEVA TRADING INC	NEW YORK	NY
XZX	BOMBARDIER RECREATIONAL PROD	EL PASO	TX
XZY	SUPERIOR YACHT BROKERS LLC	POMPANO BEACH	FL
XZZ	MARTIN ASSOCIATES YACHT GROUP	CHESAPEAKE CITY	MD
YAA	MARINEX SHEET METAL LTD	PRINCE RUPERT	BC
YAB	YANKEE AIR BOAT CORP	BALDWIN	ME
YAC	YACHTING ASSOC CORP	NEWPORT BEACH	CA
YAD	MEADOWS N CUSTOM BOAT BLDG	WARREN	MB
YAE	ROBINSON OUTBOARDS LTD	CHILLIWACK	BC
YAF	CHINA-PAC INDUSTRY & TECH	PORT COQUITLAM	BC
YAG	DAVID J SMITH BOATS	CROWELL	NS
YAH	INTERNATIONAL YACHTS	FORT LAUDERDALE	FL
YAI	CHAMBERS CRFT YHTS INC	SEATTLE	WA
YAJ	CONSTABLE BOAT WORKS LTD	PARRY SOUND	ON
YAK	KAYAK CORP OF AMERICA	LOS ANGELES	CA
YAL	WESTPORTER BOATS INC	COSTA MESA	CA
YAM	YAMAHA MOTOR CORP USA	CYPRESS	CA
YAN	YANKEE YACHTS INC	SANTA ANA	CA
YAO	A.J.T. VENTURES LTD	CHILLIWACK	BC
YAP	THUMPER YACHT SALES	TIBURON	CA
YAQ	EL-DE FABRICATING LTD	FORT ST JOHN	BC
YAR	YAR-CRAFT	MOUNTAIN HOME	AR
YAS	SHAMROCK YACHTS	ITHICA	NY
YAT	YATES MANUFACTURING CO.	MERRITT ISLAND	FL
YAU	THE YACHT HOUSE	ALAMEDA	CA
YAV	JOHN CROWELL FIBRE GLASS & RE	SHELBURNE CO	NS
YAW	MARSHALL’S YACHTS INC	PALM HARBOR	FL
YAX	YACHTS AMERICA INC	ALEXANDRIA	VA
YAY	VALIANT YACHT CORP	SEATTLE	WA
YAZ	BLACKBIRD BOATS	HUNTSVILLE	ON
YBA	BAYLINER MARINE CORP	DANDRIDGE	TN
YBB	BAYLINER MARINE CORP	MORRISTOWN	TN
YBC	THE GRENAGER GROUP INC	CHESTER	NS
YBD	CHRISWELL INVESTMENTS INC	SURREY	BC
YBE	GRAND MARINE INTERNATIONAL IN	THORNHILL	ON
YBF	ALUX MARINE	MONTREAL	QC
YBG	U-FAB BOATS	SMITHS FALLS	ON
YBH	DOCK START DISTRIBUTING LTD	BARRIE	ON
YBI	YACHT BROKERS INC	SANTURCE	PR
YBJ	STAN HUNTER BOATBUILDER	PORT CARLING	ON
YBL	ATLANTIC BOATS (2002) LTD	LEWISPORT	NL
YBM	KERO	RICHMOND HILL	ON
YBN	MISTY RIVER (DIV OF SAROW GLO	WINNIPEG	MB
YBO	PHAEDRA ENTERPRISES	EASTERN PASSAGE	NS
YBP	TAK ENTEREPRISES	OAKBLUFF	MB
YBQ	MARINE TECHNICAL SERVICES	NANOOSE BAY	BC
YBR	BROOKS YACHTS LTD	RACINE	WI
YBS	CASCO BAY SKIFFS INC	AUBURN	ME
YBT	BARKERS WELDING & FABRICATING	PARRY SOUND	ON
YBU	WHITE SWAN BOATBUILDING	WHITEHORSE	YT
YBV	LUND BOAT CANADA INC	STEINBACH	MB
YBW	YANKEE BOAT WORKS	SCITUATE	MA
YBX	BACH MARINE	CALGARY	AB
YBY	BONNER YACHTS	WETUMPKA	AL
YBZ	AQNTONIA SUPPLY	TORONTO	ON
YCA	ALLUSION BOATS INC	GARDENA	CA
YCB	OMINECA FABRICATION	PRINCE GEORGE	BC
YCC	YACHT-CRAFT CORP.	PLACENTIA	CA
YCD	YENIL CORPORATION	FORT LAUDERDALE	FL
YCE	ALUMAFIX CUSTOM WELDING	NEW HAZELTON	BC
YCF	NOMAD BOATBUILDING	VANCOUVER	BC
YCG	LO RIDER BOATS BY CALMWATER	VERNON	BC
YCH	CHESAPEAKE CRUISING YT	WILMINGTON	DE
YCI	KAYAK EAU-ZONE	LA BAIE	NU
YCJ	SPECIALTY FIBERGLASS (2003)	KING’S POINT	NL
YCK	ALL BAY MARINE LTD	SIDNEY	BC
YCL	IMPACT PLEIN-AIR	MAGOG	NU
YCM	M.J. METAL PRODUCTS LTD	BURNABY	BC
YCN	YANKEE CANOE COMPANY	PRATTSBURG	NY
YCO	AZZURRO BOATS CANADA INC	LAVAL	NU
YCP	YU CHING	UNK	NU
YCQ	TEMPEST MARINE FABRICATION	UCLUELET	BC
YCR	CONCEPT YACHTS	MILLERSVILLE	MD
YCS	CASCADE YACHT CONSTRUCTORS LLC	PORTLAND	OR
YCT	ROBERT MASCHMEDT INC	SEATTLE	WA
YCU	HYDRO YACHT OF AKEWSASNE	ST. REGIS	NU
YCV	WOODWIND YACHTS	NESTLETON	ON
YCW	UNDERWOODS WELDING & FABR	CAMPBELL RIVER	BC
YCX	FREE TIME FIBERIAC BOAT LINE	BROWN’S ARM	NL
YCY	SPIDERCRAFT BOATS	CUMBERLAND BEACH	ON
YCZ	BAYBOATS LTD	ST. PETERS	NS
YDA	JAXON CRAFT	MERVILLE	BC
YDB	REBEL BOATS INC	CAMBRIDGE	ON
YDC	AQUILO BOATS INC	CALGARY	AB
YDD	BYRD CONSTRUCTION CO	MULLINS	SC
YDE	EXTREME WELDING & FABRICATION	NORTH VANCOUVER	BC
YDF	YUKON DELTA FISHERIES DEV ASC	SEATTLE	WA
YDG	EARTH-WATER CONCEPTS INC	HALIFAX	NS
YDH	YUKON DELTA	CONSTANTINE	MI
YDI	YACHT DEVELOPMENT INC	SPEEDWAY	IN
YDJ	CHANTIER NAVAL DE SEPT-ILES	SEPT-ILES	QC
YDK	CS YACHTS INTERNATIONAL INC	MARKHAM	ON
YDL	VICTORIA MARINE & MANUF CORP	SIDNEY	BC
YDM	KAYAK ST-ARNAUD	ST BONAVENTURE	QC
YDN	DYNAYACHT INC	SAN DIEGO	CA
YDO	NORTH PACIFIC YACHTS	SURREY	BC
YDP	RIVERPLANE SECTIONAL BOATING	GRAND FALLS-WINDSOR	NL
YDQ	PLANE PERFECTION & DESIGN	MCBRIDE	BC
YDR	ROSCIOLI INTERNATIONAL INC	FORT LAUDERDALE	FL
YDS	MILLER CATAMARAN	CHULA VISTA	CA
YDT	YEILDING INTERNATIONAL	PASS-A-GRILLE B	FL
YDU	LES CROISIERES CORTEREAL INC	ST OMER	QC
YDV	BOMBARDIER CANADA	VALCOURT	QC
YDW	DIXON INDUSTRIES INC	NULL	BC
YDX	K-SPORTS MARINE	KENORA	ON
YDY	WELDPRO OUTDOOR INNOVATIONS	VERNON	BC
YDZ	JIM DAY SALES & SERVICE	ST ANDREWS	NB
YEA	CAN-AM PERFORMANCE BOATS INC	BUFFALO	NY
YEB	EUROSTAR YACHTS & MARINE SUPP	OAKVILLE	ON
YEC	SEASCAPE MARINE BULDERS INC	MAPLE RIDGE	BC
YED	SEAFORTH MARINE GROUP INC	MAPLE RIDGE	BC
YEF	APPLE ISLAND MARINE BTBLDG	SHELBURNE	NS
YEG	COTTAGE BUOY BOATS	NEWMARKET	ON
YEH	EKO-C INNOVATIONS LTD	KELOWNA	BC
YEI	YACHTING ENTRPRIZ INC	WALLINGFORD	CT
YEJ	MCKELLAR JET BOATS	SURREY	BC
YEK	BARRETT MARKETING GROUP LTD	LANGLEY	BC
YEL	QUANTUM MOLDERS INC	WINNIPEG	MB
YEM	FRIOLET SERVICE MARITIME L TE	BAS-CARAQYET	NB
YEN	YOUNG ENTERPRISES	ANAHEIM	CA
YEO	SPIRIT BEAR BOATS	RICHMOND	BC
YEP	WINDSOR BOAT WORKS LTD	GRAVEBHURST	ON
YEQ	DAVID RENNIE BOATS	FALKLAND	BC
YER	ZERLOTT BOAT YARD	CODEN	AL
YES	PROAMSAIL	JENSEN BEACH	FL
YET	SAGUENAY DESIGN	ST FULGENCE	QC
YEU	FLAGGO TRADE CO	NORTH YORK	ON
YEV	KOOTENANY FISHING BOAT CO	CRANBROOKE	BC
YEW	MIRAGE MARINE INTERNATIONAL	STOUFFVILLE	ON
YEX	THE ONEFROGTWO CO INC	DELTA	BC
YEY	PERFORMANCE POLY-TEK	MALAKWA	BC
YEZ	978717 ALBERTA LTD	SHEREOOD PARK	AB
YFA	OTTO VALLINGA YACHT DESIGN	CORUNNA	ON
YFB	FRECHETTE & FILS MARINE	LOUISEVILLE	QC
YFC	BRUCE M ATKINSON HOLDINGS	CLARK’S HARBOUR	NS
YFD	H20 COMPOSITES INC	TAVISTOCK	ON
YFE	SNYDER’S SHIPYARD LTD	LUNENBERG COUNTY	NS
YFF	GASKI BOATS INTERNATIONAL	DARTMOUTH	NS
YFG	GORDON BAY MARINE	MACTIER	ON
YFH	BARRON’S STEEL BOATS	VICTORIA HARBOUR	ON
YFI	MICHEL CHARLEBOIS IMPORTER	RIGAUD	QC
YFJ	NOMAD DINGHIES	VERDUN	QC
YFK	L’ASSOC LOISIRS PLEIN AIR	CLERMONT	QC
YFL	FBI INC	CALGARY	AB
YFM	PLANCHER METROPOLITAIN	MONTREAL	QC
YFN	GRANT ROBITAILLE	VICTORIA HARBOUR	ON
YFO	ORCA BOATS INC	LANCASTER	ON
YFP	DG ENTERPRISES	NANOOSE BAY	BC
YFQ	NORTH ATLANTIC YACHTS LTD	HALIFAX	NS
YFR	TARGET POWERBOAT	BLAINVILLE	QC
YFS	SIRIUS BOATWORKS	SHEET HARBOR	NS
YFT	OMEGA YACHT INTERNATIONAL	SEATTLE	WA
YFU	WESTERN IMPORT DIST MFG GROUP	NANAIMO	BC
YFV	DOMINION FIBRE PRODUCTS LTD	SURREY	BC
YFW	FLUIDESIGN COMPOSTIES INC	LONDON	ON
YFX	SHARPE CANOES LTD	MANN’SMOUNTAIN	NB
YFY	YF YACHTS CORPORATION	BRADENTON	FL
YFZ	PRATT & BULIK INC	ST ANNE-DES-MONTS	QC
YGA	ORCA BOATS INC	LANCASTER	ON
YGB	RICHMOND YACHTS	RICHMOND	BC
YGC	BAY OF FUNDY BOATBUILDERS	NICTAUX	NS
YGD	DELTA KAYAKS	MAPLE RIDGE	BC
YGE	CENTRAL MARINE FIBERGLASS LTD	WINSLOE	PE
YGF	TAMARACK LAKE ELECTRIC BOAT	BRECHIN	ON
YGG	LONG BEACH BOAT BUILDING LTD	PORT MERIEN	NS
YGH	H20 RECREATION INC	LAVAL	QC
YGI	X-TREME MARINE INC	LINCOLN	NB
YGJ	NORDIC BOAT	SHERBROOKE	QC
YGK	EXCEDO CANADA INC	TANTALON	NS
YGL	EAGLE BOATS	NULL	NU
YGM	AMSTEL METAL PRODUCTS LTD	VICTORIA	BC
YGN	TREUN BOATS	MERIGOMISH ARDNESS	NS
YGO	WILDWOOD ALUMINUM JET BOATS	SYLVAN LAKE	AB
YGP	MOJESA INC	APPLETON	NL
YGQ	WILDI INTERNATIONAL INC	MONTREAL	QC
YGR	1647056 ONTARIO LTD	NOBLETON	ON
YGS	STARSHIP YACHTS INC	SIDNEY	BC
YGT	NAUTIC & ART	WINDSOR	QC
YGU	VOILIERS BARAKA INC	NOTRE DAME DU MONT CAR	QC
YGV	ATELIER BRISSON GAGNE INC	LES ESCOUMINS	QC
YGW	VORTEX MARINE	JARVIS BAY	NU
YGX	SEA SONIC BOAT COMPANY LTD	OYAMA	BC
YGY	ELEMENT YACHTS INC	ERIN	ON
YGZ	ADMIRAL DRIVE SYSTEMS INC	LONDON	ON
YHA	EMBARCATIONS GORDON PARENT	STE BEATRIX	QC
YHB	ROCKLAND HARBOR BOATYARD	ROCKPORT	ME
YHC	REVOLUTION YACHTS	BROSSARD	QC
YHD	ODIN MARINE	OTTAWA	ON
YHE	VECTOR POWERBOATS INC	WESTBANK	BC
YHF	PRECOURT SYSTEMS	PORTNEUF	QC
YHG	TRAK KAYAKS	CALGARY	AB
YHH	HUMBER BOATS	TORNOTO	ON
YHI	VREDBAND IMPORTS INC	LAVAL	QC
YHJ	DRIFTWOOD HAND CRAFTED BOATS	BELLE COTE	NS
YHK	PIRATE MARINE MFG & SALES	DEWBERRY	AB
YHL	SEABRIGHT MARINE LTD	SEABRIGHT	NS
YHN	Y & H PRODUCTS	COSTA MESA	CA
YHO	ELECTRA CANADA INC	TORONTO	ON
YHP	1521002 ONTARIO INC	MISSISSAUGA	ON
YHQ	TRAILCRAFT AMERICA	NANAIMO	BC
YHR	CLEARCRAFT INC	CONCORD	ON
YHS	SCANDINAVIAN YACHT SLS	LONGBOAT KEY	FL
YHT	YACHT SERVICE INC	SEABROOK	TX
YHU	MOUNTAIN TOPS INTL INC	AURORA	ON
YHV	INTERCONN DEVELOPMENT LTD	MARKHAM	ON
YHW	NORTH ISLAND CUSTOM FABRICATE	COURTENAY	BC
YHX	FIREFISH INDUSTRIES	RED DEER	AB
YHY	YORK HARBOR YACHT CO I	YORK HARBOR	ME
YHZ	SMART EQUIPMENTS	RICHMOND	BC
YIA	INTERCEPT	OTTAWA	ON
YIB	BARRETT MARKETING GROUP LTD	WOODSTOCK	NB
YIC	ARROW INDUSTRIES LTD	SUMMERLAND	BC
YID	KASZEB APM FIBERGLASS	KITCHENER	ON
YIE	ATLAS ENERGY LTD	COQUITLAM	BC
YIF	RAW TIDE INC	LAVAL	QC
YIG	HARWOOD WATER CRAFT	PORT SYDNEY	ON
YIH	L2 BOATS INC./BATEAUX L2 INC	POINTE-CLAIRE	QC
YII	POWER LINE MARINE	HANOVER	ON
YIJ	RED LAKE CANOE CO	DARTMOUTH	NS
YIK	TRANSOM BOATWORKS	MAHONE BAY	NS
YIL	GESTION AQUASENS INC	LAVAL	QC
YIM	C & D REPAIR CENTER	PENETANGUISHENE	ON
YIN	SHEARWATER YACHT SALES	PALM BEACH GDNS	FL
YIO	SEA PRIDE BOAT WORKS LTD	CLARK’S HARBOR	NS
YIP	HAULIN NASS RACEBOATS	RICHMOND	BC
YIQ	INDUSTRIES SOUDAY INC	ST-CYRILLE-DE-WENDOVER	QC
YIR	NORDIC MARINE	AMOS	QC
YIS	REFF SEA & LAND INC	ROXBORO	QC
YIT	QUEBEC EAU SOLEIL	MONTREAL	QC
YIV	SEAMOR MARINE	NANAIMO	BC
YIW	OCEAN MASTER CSTM ALUM BTWKS	PORT MCNEILL	BC
YIX	DANAAN BOATYARD	EAST LONDON	ON
YIY	AGILE MARINE LTD	CALGARY	AB
YJA	FLEX POWER SPORTS	CALGARY	AB
YJB	JACK BLISS YACHTS INC	SAN PEDRO	CA
YJC	JENSEN CANOES	MINNEAPOLIS	MN
YJD	ENDURANCE MARINE PRODUCTS LTD	SURREY	BC
YJE	BRACEWELL BOATWORKS LTD	RICHMOND	BC
YJF	SEA-TEC FABRICATORS LTD	RICHMOND	BC
YJG	LES ACIERS J.P. INC	LA REINE	QC
YJH	1741906 ONTARIO INC	MISSISSAUGA	ON
YJI	BCCAT ADVENTURES LTD	LADYSMITH	BC
YJJ	GOREHAM’S MARINE 2000 INC	WOOD’S HARBOR	NS
YJK	NORTH LAKE PRODUCTS INC	SURREY	BC
YJL	PERFORMANCE BOAT MANUFACTURE	COWICHAN CAY	BC
YJM	SKEETER MARINE LTD	JARVIS BAY	AB
YJN	RETRO BOATS LTD	KITCHENER	ON
YJO	TECHNIK AL 13	GRAND-MERE	QC
YJP	RUBBER DUCK INFLATABLE BOATS	VICTORIA	BC
YJQ	EZ CAT INC	CHURCHILL	ON
YJR	PIONEER BOAT WORKS	UCLUELET	BC
YJS	HIWAY HOUSEBOATS	SYLVAN LAKE	AB
YJT	AARMM ENTERPRISES INC	VERNON	BC
YJU	HOVERCRAFT ONTARIO	MOUNT ELFIN	ON
YJV	FIBRE DE VERRE SHERBROOKE INC	SHERBROOKE	QC
YJW	MAELSTROMIKAYAK	LACHINE	QC
YJX	IT CREATIONS	MONTREAL	QC
YJY	ECOBOAT	ST GEORGE DE CHAMPLAIN	QC
YJZ	SUPERIOR SAWMILL SERVICE INC	NAIRIN CENTRE	ON
YKB	LES FIBRES DE VERDE RIOUX	SAINNT-FRANCOISE	QC
YKC	YOUNG-KOOK CHANG	FREEMONT	CA
YKD	L & M MARINE INC	PORT MOODY	BC
YKE	CLASSIC BOAT RESTORATIONS	ORILLIA	ON
YKF	RE INVENTIONS LTD	POWELL RIVER	BC
YKG	SYLVANA YACHTS	PENTICTON	BC
YKH	NORTH LAKES YACHTING	MISSISSAUGA	ON
YKI	CASTAWAY VENTURES LTD	FARMINGTON	BC
YKJ	SAILVANCOUVER PRODUCTIONS INC	DELTA	BC
YKK	BAILEY BOATS	WESTLOCK	AB
YKL	DOUCETTE’S BOAT BUILDING LTD	ST. LOUIS	PE
YKM	DELSYK INDUSTRIES INC	ABBOTSFORD	BC
YKN	YUKON MARINE	YUKON	OK
YKO	MACTAQUAC MARINE INC	KESWICK RIDGE	NB
YKP	CLAUDE DURETTE	BECANCOUR	PQ
YKQ	PAKAP IMPORTS CORP	VANCOUVER	BC
YKR	MARLON RECREATIONAL PRODUCTS	CHILLIWACK	BC
YKS	MILCRAFT MARINE	DELTA	BC
YKT	3D INDUSTRIES	HIGH RIVER	AB
YKU	PACIFICPANGA	VICTORIA	BC
YKV	ENERPLACE	MISSISSAUGA	ON
YKW	HOLLAND MARINE PRODUCTS	TORONTO	ON
YKX	ACTION BAY INC	PINCOURT	PQ
YKY	BEAR RIVER PLASTIC WELDING LTD	CORNWALLIS	NS
YKZ	THINK KAYAK INC	NORTH VANCOUVER	BC
YLA	YANKEE LAMINATES	ROWAYTON	CT
YLB	INTERMOUNTAIN SPECIALTIES LTD	SPARWOOD	BC
YLC	INUKSHUK MARINE INC	WINNIPEG	MB
YLD	KICAN MARINE LTD	VICTORIA	BC
YLE	ALUBASE INC	MASCOUCHE	QC
YLF	JAMEY WHITE	BONAVISTA	NF
YLG	SPORT TARDIF INC	VALLEE-JONCTION	QC
YLH	CRAIG’S CUSTOM WELDING	MACTIER	ON
YLI	COASTLINE ADVENTURES INC	KING’S POINT	NL
YLJ	LB WELDING/FABRICATION	VERNON	BC
YLK	INFINYTE MARINE INC	KELOWNA	BC
YLL	ATELIER NAUTIQUE RICHELIEU	ST-CHARLES-SUR-RICHELIEU	QC
YLM	BAYVIEW BOATS BY SCOTT	NORTH ORO STATION	ON
YLN	HOLIDAY MARINE	CHILLIWACK	BC
YLO	PINESTRIP INC	SMITH CROSSING	NB
YLP	EQUINOX FIRE AND RESCUE	WINNIPEG	MB
YLQ	CD COMPOSITES INC	GRAND-MERE	PQ
YLR	BEACH MARINE	HAMILTON	ON
YLS	SEAMAX MARINE AND OUTDOOR INTL	RICHMOND	BC
YLT	BUTSON BOATS LTD	MINETT	ON
YLU	KTD ENTERPRISES	WALLACETOWN	ON
YLV	SSA SUPPLIES LTD	RICHMOND	BC
YLW	YELLOW JACKET BOAT CO	DELHI	LA
YLX	ORION YACHTS INC	MT JACKSON	VA
YLY	LES QUAIS PONTONS DE LA MAURICIE	SAINT BONIFACE	PQ
YLZ	CANDIAN DUX INC	KITCHENER	ON
YMA	MANSELL TECHNOLOGIES	BURNS	TN
YMB	PIPEFUSION	HUNTSVILLE	ON
YMC	DELTA STAR INDUSTRIES INC	ELKHART	IN
YMD	RHINOKORE COMPOSITES	ARMSTRONG	BC
YME	DISTRIBUTION AQUAKNOX	MONTREAL	PQ
YMF	YOUNG MOON FIBERGLASS	WAHIAWA	HI
YMG	CLEAR WATER DESIGN POWER BOATS	PICTON	ON
YMH	SEADOG MARINE CORPORATION	BAY ROBERTS	NF
YMI	BOAT LINE DISTRIBUTING.	NOTRE DAME DE L’ILE PE	PQ
YMJ	NOVA CRAFT BOATS	RODNEY	ON
YMK	NESTINGLITE DINGHIES	DELTA	BC
YML	YACHT MASTERS LTD	TRENTON	MI
YMM	MAHONE BAY BOATWORKS	MAHONE BAY	NS
YMN	BARRON’S STEEL BOATS INC	VICTORIA HARBOUR	ON
YMO	WINFAIR INTERNATIONAL INC	MISSISSAUGA	ON
YMP	YANKEE FIBERGLASS CORP	YALESVILLE	CT
YMQ	CATAMARAN’S PALACE INC	PRICEVILLE	PQ
YMR	MAROLINA YACHTS LLC	PRINCE FREDERIC	MD
YMS	MARINE YACHT SALES	HONOLULU	HI
YMT	TERN BOATWORKS	MAHONE BAY	NS
YMU	ADRENALIN MARINE LTD	DELTA	BC
YMV	AURORA RECREATIOIN	FORT ST. JOHN	BC
YMW	BRATT JET INC	SYLVAN LAKE	AB
YMX	REFLEX ADVANCE MARINE CORP	DUNDAS	ON
YMY	HI-LINE ALUMINUM WELDING LTD	RICHMOND	BC
YMZ	PEACE VALLEY WOODCRAFT	PEACE RIVER	AB
YNA	LOYALIST COVE MARINA	BATH	ON
YNB	GRAND INTERNATIONAL IMPORT EXCHANGE INC	ST-COLOMBAN	PQ
YNC	B & B CUSTOM AIR BOATS INC	YADKINVILLE	NC
YND	WATER DRAGON RENTALS & RETAIL INC	EDMONTON	AB
YNE	FLY FISHING BOATS FOR REEL	PENTICTO	BC
YNF	THE DORY SHOP	LUNENBURG	BC
YNG	MAPLE MARINE MANUFACTURING COMPANY MM	ECHO BAY	ON
YNH	CHILLURA HAMLIN LINTON	TAMPA	FL
YNI	WESTERGARD BOAT	TUSKET	NS
YNJ	VANCOUVER ISLAND UNIVERSITY	NANAIMO	BC
YNK	YANKEE MANUFACTURING	PENN YAN	NY
YNL	PRO CLASSIQ INC	LAC BEAUPORT	PQ
YNN	ALLPORT MARINE CORP	UNKNOWN	PQ
YNO	RISLEY MACHINING LTD	grande prairie	AB
YNP	EXACT WELDING LTD	PRINCE GEORGE	BC
YNQ	SOUDURE R G INC	CHICOUTIMI	PQ
YNR	YARNOR INC	EDGEWATER	MD
YNS	HIGH COMMAND DISTRIBUTING	NEWMARKET	ON
YNT	WOLVERINE BOATWORKS LTD	WINNIPEG	MB
YNU	AL-TECH 7-ILES INC	SEPT-IKLES	PQ
YNV	8039631 CANADA LTD	SAINT-LAURENT	PQ
YNW	LES PRODUITS NAUTIQUES ROTECSA CANADA	MONTREAL	PQ
YNX	TROPHY CUSTOM MARINE	ORANGE	CA
YNY	JLONG PLASTIC PRODUCTS NORTH AMERICA INC	VANCOUVER	BC
YNZ	MULTIONLINE DISTRIBUTION.	ST. SAUVEUR	PQ
YOA	YBL ENTERPRISES LTD	BURNABY	BC
YOB	ALBERTA LTD	CALGARY	AB
YOC	YONTECH MARINE USA INC	DANIA	FL
YOD	JACKSON MARINE INC	DUNCAN	BC
YOE	CLASSIC TECH MARINE	DEER PARK	NY
YOF	GERRY’S MARINA	HONEY HARBOUR	ON
YOG	CENTRE MULTISERVICES E.D.INC.	LAC KENOGAMI	PQ
YOH	JEAN-CLAUDE PICHETTE V.C.P.	ST. -TITE	PE
YOI	HIBO BOATS LTD	RICHMOND	BC
YOJ	DANNY DUPUIS	DRUMMOMDVILLE	PQ
YOK	RAV JET CORP	RICHMOND HILL	ON
YOL	MYLES SAMPSON	TELAGRAPH CREEK	BC
YOM	WILDKAT WATERCRAFT INC	SCOTTSDALE	AZ
YON	CANYON SUPPLIES	FLAGSTAFF	AZ
YOO	BELLIVEAU SHIPYARD LTD	LOWER EAST PUBNICO	NS
YOP	PLASTIQUES G.L.B. INC	BROMONT	PQ
YOQ	ALLIED MARINE AND INDUSTRIAL	PORT COLBORNE	ON
YOR	BIONX 85346-5987 CANADA INC	AURORA	ON
YOS	NEPTUNUS YACHTS INTERNATIONAL	ST. CATHARINES	ON
YOT	YOT’S INC	MANCHESTER	MA
YOU	CANADIAN TIRE CORPORATION LTD.	TORONTO	ON
YOV	DESIGN CATAMARAN INC	TROIS RIVIERES	PQ
YOW	8039631 CANADA LTD	ST. LAURENT	PQ
YOX	LES ATELIERS MARINS OCEAN ENR	LONGUEUIL	PQ
YOY	JOHN ABERCROMBIE	VICTORIA	BC
YOZ	TEMAGAMI BOAT MANUFACTURING INC	TEMAGAMI	ON
YPA	ANFIBIO INC.	LAVAL	PQ
YPB	KANE CUSTOM BOATS LTD	CHELSEA	PQ
YPC	HINGSTON METAL FABRUCATION LTD	ST.CATHERINES	ON
YPD	CJE POLLOCK	KESWICK	ON
YPE	XCRAFT360 INC	LAKEFIELD	ON
YPF	PIONEER FIBERGLASS	CORD	AR
YPG	OCEANAIR TECHNOLOGIES INC	SIDNEY	BC
YPH	BEST CHOICE MARINE	BURNABY	BC
YPI	6901191 CANADA INC	SHERBROOKE	PQ
YPJ	FORBIDDEN ALLOY PRODUCTS LTD	COURTENAY	BC
YPK	FABRICATION TERRE ET EAU INC	CACOUNA	PQ
YPL	AEGIR BOATS LTD	COURTENAY	BC
YPM	HAROLD BOUDREAULT	SHAUINIGAN	PQ
YPN	HL ENTERPRISES INC	BIBBONS	BC
YPO	7591675 CANADA INC	MONTREAL	PQ
YPQ	LIGHTSPEED WATERCRAFT INC	COOMBS	BC
YPR	NAVIGATION BECANCOUR	BECANCOUR	PQ
YPS	CALYPSO COMPANY	MT REST	SC
YPT	M.B.S. -A.I.M. CANADIAN LTD	MONTREAL	PQ
YPU	AROLINE BOAT COMPANY	MISSISSAUGA	ON
YPV	NV CATAMARANS INC	MILLER LAKE	ON
YPW	HARMONY CUSTOM WOODCRAFT	KINGSTON	NS
YPX	LARRY FITZPATRICK	NIAGRA FALLS	ON
YPY	AERO-NAUTICA VENTURES CORP INC	VANCOUVER	BC
YPZ	ALUMMAFIX & SONS	NEW HAZELTON	BC
YQA	BATEAUX AQUASECUR DBA	ST-CONSTANT	PQ
YQB	RAFAL DWOJAK DBA EAGLEHOSTING	MISSISSAUGA	ON
YQC	KINGS BOATBUILDING LTD	VANCOUVER	NF
YQD	BRATWARE INFORMSTION TECHNOLOGY SOLUTIONS	ABBOTSFORD	BC
YQE	AIR RIDER HOVERCRAFT INT	SEQUIN	ON
YQF	SCHMIDT BOBCAT AND TRUCKING LTD	PORT ALBERNI	BC
YQG	RIOPEL MARINE INC	RAWDON	PQ
YQH	COMNPOSITE CREATIONS	CLINTON	ON
YQI	JBD SALES AND SERVICES INC	COLDWATER	ON
YQJ	LES BATEAUX KRAKEN INC	QUEBEC CITY	PQ
YQK	WALKER MANUFACTURING	SEGUIN	ON
YQL	ENCORE MARINE INC	NEWMARKET	ON
YQM	KAYAK SPORT AMERICA DBA	TORONTO	ON
YQN	LES CHALOUPES EN BOIS	QUEBEC	PQ
YQO	PEACH CANOE	CALGARY	AB
YQP	EMBARCATION 4 SAISONS INC	MONTMAGNY	PQ
YQQ	SPEEDDEMON INC	CALGARY	AB
YQR	FIBROTEK ADVANCED MATERIALS INC	CLERMONT	PQ
YQS	BURRYS WELDING AND TECHNOLOGY INC	GRAFTON	NS
YQT	SEA STAR MARINE INC	NANAIMO	BC
YQV	CANOT ST-ALEX DBA	ST-ALEXIS-DES-MONTS	PQ
YQX	AQUAMARINE BOATS LTD	RICHMOND	BC
YQY	RAVEN WORKS MANUFACTURING	DELTA	BC
YQZ	LES QUAIS VERSATILES DES 3 FRONTIERIS	BAKER-BROOK	NF
YRA	GERRY’S WELDING	CAMPBELL RIVER	BC
YRB	9214-6513 QUEBEC INC	SHERBROOKE	ON
YRC	6318703 CANADA INC (MERIDIEN MARITIME)	MATANE	PQ
YRD	FLETCHER BOATS.	PORT ANGELES	WA
YRE	QUAIS TOUTES SAISONS	QUEBEC	PQ
YRF	QUAIS NAVIGABLES	MOC-LAURIERNT	PQ
YRG	YAMATO OUTBOARD RACING	GARDENA	CA
YRH	LES INDUSTRIES WOLFF RAVE	SAINT-JULIENNE	PQ
YRI	DANIEL BELLEY	JONQUIERE	PQ
YRJ	CAMPION MARINE INC	KELOWNA	BC
YRK	LES ENTERPRISES QUEBEC JET CREW	ST- RAYMOND	PQ
YRL	INIF MARINE	BURLINGTON	ON
YRM	SCORPION PLEASURE CRAFT CORP	OWEN SOUND	ON
YRN	SUPERIOR MOTORSPORTS AND COACHWORKS	COQUITLAM	BC
YRO	GIBOR TRADE INC	COQUITLAM	BC
YRP	MILLENIUM BOATS 07 INC	DOUGLASTOWN	PQ
YRQ	PREDATOR PLASTICS INC	DRAYTON VALLEY	AB
YRR	NORTH STAR MARINE	NORWAY HOUSE	MB
YRS	VOGT YACHTS LTD.	ARAPAHOE	NC
YRT	FIBER-WERX INTERNATIONAL INC	SYLVAN LAKE	AB
YRU	LTS MARINE INC	STE-CATHERINE	PQ
YRV	KAYAK-ITY-YAK	SOUTH LANCASTER	ON
YRW	BIG C MARINE	CHAROLLETOWN	PE
YRX	ABLE WELDLING AND FABRICATING	WEMBLEY	AB
YRY	STYART ROBERTSON (O/A SILVERCREEK CANOE	ACTON	ON
YRZ	MARK LEGAULT (O/A PRESTINE CRAFTING	WAUBAUSHENE	ON
YSB	SINBAD THE SAILER	PORT WASHINGTON	WI
YSC	SULLIVAN COVE SMALL BOATS	SEVERNA PARK	MD
YSD	ALL PRO COMPOSITES	BELGRADE	MT
YSE	SHAW’S YACHT SERVICE INC	THOMASTON	ME
YSF	SPORTSMAN FABRICATION INC.	MORGAN CITY	LA
YSG	BARRY TUPLIN	CASCUMPEC	PE
YSH	SEA HOUSE YACHTS	TALAHASSEE	FL
YSI	SEMINOLE MARINE	CAIRO	GA
YSJ	TRICORP DEVELOPMENTS INC	CHEMAINUS	BC
YSK	SILVER STAR YACHT & SHIP	ST PETERSBURG	FL
YSL	MID-SOUTH YACHT SALES	VIRGINIA BEACH	VA
YSM	SCANDIA YACHT SALES	WOOLWICH	ME
YSN	OVERBOARD MARINE	RICHMOND HILL	ON
YSO	SEA OX BOATS	MIDWAY	AR
YSP	SEA PARROT	SEATTLE	WA
YSQ	KITS BOAT SALES LTD	VANCOUVER	BC
YSR	STEEL YACHT	OLYMPIA	WA
YSS	ODYSSEAN BOAT CORP	BRONX	NY
YST	COMPOSITE COMPONENTS	MIAMI	FL
YSU	SOUDAGES MGR INC	STE-ANNE-DE-LA-PERADE	PQ
YSV	ANDRE FOURNIER (O/A A D SOUDURE)	SAGENAY	PQ
YSW	YANKEE SHIPWRIGHTS	MIDDLETOWN	CT
YSX	WEBCO ENTERPRISES LTD	CALGARY	AB
YSY	1873367 ONTARIO LTD	KESWICK	ON
YSZ	8712026 CANADA INC	ROUYN-NORANDA	PQ
YTA	8931658 LTD	TORONTO	ON
YTB	NEPTUNE EQUIPMENT CORP (BC089313)	VANCOUVER	BC
YTC	COASTING YCHT SLS& SVC	CITY ISLAND	NY
YTD	YACHT TENDERS	WHITE CITY	OR
YTE	MICHAEL ABREMSKI (DBA SODIUMBOATS)	POWELL RIVER	BC
YTF	9155-3677 QUEBEC INC	POINTE-CLAIRE	PQ
YTG	ULTIMATE MARINE SOLUTIONS	DALMENY	SK
YTH	YACHT HAVEN INC	STAMFORD	CT
YTI	YTI INC	PRINCETON	NJ
YTJ	ROCK BOTTOM INDUSTRIES LTD	FORT ST JOHN	BC
YTK	A & A MARINE INC	CHATHAM	ON
YTL	OCEANOS MARINE SOLUTIONS	NORTH VANCOUVER	BC
YTM	L & A METALWORKS INC	FREDRICTON	NB
YTN	BERNARD LLP BARRISTERS & SOLICITORS	VANCOUVER	BC
YTO	BORDER BOATS LTD	BAINSVILLE	ON
YTP	9175-0182 QUEBEC INC	STE-AGATHE-DES-MONTS	PQ
YTQ	STRONG WATERCRAFT INC	MISSISSAUGA	ON
YTR	T.R. YACHTS INC	WEST DOVER	VT
YTS	BATEAUX DAAS BOAT	BEAUCEVILLE	PQ
YTT	VINA ALUMINUM WELDING	RICHMOND	BC
YTU	KISSEYNEW CANOE COMPANY	LA RONGE	SK
YTV	ERECTOWELD COMPANY LIMITED	OAKVILLE	ON
YTW	AGRI-PLASTICS MFG	GRASSIE	ON
YTX	LOKI OCEAN ENTERPRISES	WEST VANCOUVER	BC
YTY	SIMFAB CUSTOM WORX INC	KELOWINA	BC
YUA	SPECIALITY YACHTS LTD	VANCOUVER	BC
YUB	RICHARDSON DOCKS CORP	BLIND RIVER	ON
YUC	NOR’EASTER FABRICATION LIMITED	BLIND BAY	NS
YUD	CARBON MARINE	STOUFFVILLE	ON
YUE	LORTIE ET MARTIN LTEE	STE AGATHE DES MONTS	PQ
YUF	WALKER CUSTOM ALUMIN BOATS	NANOOSE BAY	BC
YUG	VANDERBERG & SONS CUSTOM CRAFT	CALGARY	AB
YUH	TRANSPORT ALTERNATIF CANADA	BEACONSFIELD	ON
YUI	POLAR COMPOSITES	ESTEVAN	SK
YUK	ED THOMAS & ASSOCIATES	DANA POINT	CA
YUL	UKAI KAYAK KTD	VANCOUVER	BC
YUM	CANADA KUNFU INVESTMENT CORP	RICHMOND	BC
YUN	STEELHEAD FABRICATION CORP	NISKU	AB
YUO	9218-6576 QC INC	GRAND-MERE	PQ
YUP	0973566 BC LTD	VICTORIA	BC
YUQ	MINIJET	OTTAWA	ON
YUR	INTEGRAL WELDING & FABRICATION INC	CLARENVILLE	NF
YUS	PTERA PRODUCTIONS	GEORGETOWN	ON
YUU	SILVERBACK INDUSTRIES LTD	KELOWNA	BC
YUV	LEVATOR BOATWORKS LIMITED	DORCHESTER	ON
YWI	MAJESTIC YACHTS INC	MARGATE	FL
YWK	SIERRA YACHTWERKS	BETHEL ISLAND	CA
YWX	PUFFIN BOATS LTD (SEE PFN)	NULL	NU
YWY	YACHTS WEST INTL	HOUSTON	TX
YXB	AEROCRAFT INDUSTRIES	GIBRALTAR	MI
YYS	YONDER YACHT SPECIALIST	SMYRNA BEACH	FL
YZL	ZEBRA PARTNERSHIP LTD	CLEARWATER	FL
YZM	ZIMMERMAN MARINE INC	CARDINAL	VA
YZP	ZIP SKIER BOATS INC	CHESAPEAKE	VA
ZAA	H.A. ATKINSON & SONS	CLARKS HARBOUR	NS
ZAB	TABUR MARINE INC	ST LEONARD	QC
ZAC	ALGOMA FIBERGLASS LTD	WAWA	ON
ZAD	A.C. PLASTICS	LES CEDRES	QC
ZAE	NORTH AMERICAN ENGINEERING	LONDON 73	ON
ZAF	ACTON FIBREGLASS INC	ACTON VALE	QC
ZAG	ALUMINUM GOODS	PRINCEVILLE	QC
ZAH	MARATHON MARINE MFG LTD	EDMONTON	AB
ZAI	ANCHOR INDUSTRIES LTD	BRANDON	MB
ZAJ	AJAX YACHTS LTD	AJAX	ON
ZAK	ALEUTIAN MARINE INTL INC	VANCOUVER	BC
ZAL	ABENAKIS PLASTIQUE	BECANCOUR	QC
ZAM	TAMCO LTD	WINDSOR 40	ON
ZAN	CANOTS CADORETTE CANOES INC	ST JEAN DES PILES	QC
ZAO	AERY PRODUCTS	SUDBURY	ON
ZAP	AQUA LOOP INC	BELOEIL	QC
ZAQ	AQUASTAR MARINE LTD	KELOWNA	BC
ZAR	MARVEL INDUSTRIES	MONTREAL	QC
ZAS	AQUA SPORT CANADA LTD	LAVAL	QC
ZAT	ATLANTIC SHIPBUILDING CO LTD	MAHONE BAY	NS
ZAU	ALUMARINE (DIVISION OF AROW G	WINNIPEG	MB
ZAV	DAVIDSON MFG CO LTD	VANCOUVER	BC
ZAW	ATLAS ALUMINUM WELDING	PRINCE GEORGE	BC
ZAX	AURORA YACHTS LTD	TORONTO	ON
ZAY	PACESHIP YACHTS LTD	MAHONE BAY	NS
ZAZ	ARCTIC SPORTS PRODUCTS	STEINBACH	MB
ZBA	CARAVELLE BOATS INC	BARRIE	ON
ZBB	BANDIT BOAT COMPANY	PETERBOROUGH	ON
ZBC	DOUBLE EAGLE BOAT LTD	RICHMOND	BC
ZBD	CABOTCRAFT INDUST LTD	SYDNEY	NS
ZBE	BECH BOATS LTD	LASALLE	ON
ZBF	SIROCCO BOATWKS & FBRGLS LTD	OSHAWA	ON
ZBG	BEAVER GLASS HULLS LTD	RICHMOND	BC
ZBH	G. BEVAN INDUSTRIES LTD	BRAMPTON	ON
ZBI	CAMPION MARINE INC	KELOWNA	BC
ZBJ	LES CANOTS BEAUMIER	CAP-DE-LA-MADEL	QC
ZBK	BLUE HERON BOATS	N VANCOUVER	BC
ZBL	ABBOTT BOATS LTD	SARNIA	ON
ZBM	MEDEIROS BOAT WORKS	OAKVILLE	ON
ZBN	BATEAUX CONCORDE BOATS	VALLEYFIELD	QC
ZBO	BILL BOYD BOATS	VICTORIA	BC
ZBP	BATEAUX CASCADE	SHAWINIGIAN-SUD	QC
ZBQ	CHAMPOUX MARINE ENR	ST JEAN DES PIL	QC
ZBR	BRIGHTON YACHTS LTD	BRIGHTON	ON
ZBS	BEAUFORT AIR-SEA EQUIPMENT CO	RICHMOND	BC
ZBT	BARTEK LIMITED	LOWER SACKVILLE	NS
ZBU	BAUSMAN FIBERGLASS PRODUCTS	AJAX	ON
ZBV	SCORPIO YACHTS	EXETER	ON
ZBW	AURA YACHTS	HURON PARK	ON
ZBX	BRYAN BOATBUILDING (DBA)	NEW BRUNSWICK	NB
ZBY	BAYFIELD BOAT YARD LTD	CLINTON	ON
ZBZ	BY PLASTICS LTD	OTTAWA	ON
ZCA	CORONET BOATS LTD	WOODSTOCK	NB
ZCB	PRODUITS NAUTIQUES ALCAN	PRINCEVILLE	QC
ZCC	C & C YACHTS LIMITED	NIAGARA-ON-THE	ON
ZCD	CHASER YACHTS INC	ST CATHARINES	ON
ZCE	CANADA CRAFT LTD	KITCHENER	ON
ZCF	CALIFORNIA FIBERGLASS LTD	RICHMOND	BC
ZCG	LES FIBRES INDUST CG	PRINCEVILLE	QC
ZCH	NORMAN H. HUTT	HALIFAX COUNTY	NS
ZCI	CHEMO GLASPLY PRODUCTS	WILLIAMS LAKE	BC
ZCJ	LES BATEAUX CORBIN INC	NAPIERVILLE	QC
ZCK	COMMAND YACHTS INT LTD	LONDON	ON
ZCL	SEA CYCLE PRODUCTS INC	AUTEUIL!@ LAVAL	QC
ZCM	CALGAN MARINE LTD	N VANCOUVER	BC
ZCN	CANADIAN NATURE CRAFT LTD	LONDON	ON
ZCO	CON-LAN FIBERGLASS PRODUCTS	LONDON	ON
ZCP	COROBAN PLASTICS LTD	NEW WESTMINSTER	BC
ZCQ	CRORAK INC	BEAUCE	QC
ZCR	FIBRE DE VERRE RADISSON LTEE	ANGE-GARDIEN	QC
ZCS	LES CANOTS ST-LAURENT ENR	CAP-DE-LA-MADEL	QC
ZCT	LES CANOTS TREMBLAY INC	ST FELICIEN	QC
ZCU	C.S. YACHTS LIMITED	BRAMPTON	ON
ZCV	C & T LTD	TORONTO	ON
ZCW	SCHWILL YACHTS INC	ODESSA	ON
ZCX	SCOTT PLASTIC	NEW LISKEARD	ON
ZCY	CHALLENGER YACHTS LTD	POINTE CLAIRE	QC
ZCZ	COUGAR CUSTOM BOATS	SALMON ARM	BC
ZDA	DON AMES DESIGN	DOWNSVIEW	ON
ZDB	DORAL BOATS LTD	GRAND MERE	QC
ZDC	THE SMALL BOAT CO	OAKVILLE	ON
ZDD	THE BOATHOUSE	LACHINE	QC
ZDE	DATTS FIBERGLAS MFG	PERKINSFIELD	ON
ZDF	ACE YACHTS	NANAIMO	BC
ZDG	ONTARIO DRIVE AND GEAR	NEW HAMBURG	ON
ZDH	DOBIE HOLDINGS LTD	VANCOUVER	BC
ZDI	LA CANNONIERE INC	MONTREAL	QC
ZDJ	ADAGE MARINE LTEE	LA PRAIRIE	QC
ZDK	AIROS SYSTEMS LTD	VICTORIA	BC
ZDL	SATURNA YACHTS INC	SAANICHTON	BC
ZDM	DALEX MFG LTD	DOWNSVIEW	ON
ZDN	LES ENTREPRISES MARITIMES	STE-ANN BEAUPRE	QC
ZDO	TOTH MARINE LIMITED	LAKEFIELD	ON
ZDP	DELTA RUBBER PRODUCTS LTD	DARTMOUTH	NS
ZDQ	SEAFIELD BOATWORKS	GUELPH	ON
ZDR	ROSS ENTERPRISES LTD	CLARKS HARBOUR	NS
ZDS	LA COMPAGNIE DESMARAIS ET FIL	VERCHERES	QC
ZDT	SUNWAY MFG LTD	MAPLE RIDGE	BC
ZDU	SHARK SHOP	ST CATHARINES	ON
ZDV	ARGO MARINE BUILDERS	PORT COQUITLAM	BC
ZDW	CEDARWOOD CANOE CO	OLIVER	BC
ZDX	COWAN CANOES	BRUSSELS	ON
ZDY	COMPETITION MARINE LTD	MISSISSAUGA	ON
ZDZ	MURRAY BOATS	TRENTON	ON
ZEA	SEACRAFT ALUMINUM LTD	RICHMOND	BC
ZEB	EVANOL BOATS	SASKATOON	SK
ZEC	EDEL CANADA	BOLTON	ON
ZED	WEDCO INDUSTRIES LTD	BOUCHERVILLE	QC
ZEE	JAMES L REID INC	LACHINE	QC
ZEF	D.B.R. SPORTS INC	GRANDES-PILES	QC
ZEG	EGAN MARINE	CONCORD	ON
ZEH	BOWLAND BOAT WORKS	BOBCAYGEON	ON
ZEI	EQUINOX INDUSTRIES LTD	WINNIPEG	MB
ZEJ	BAY STEEL BOATS LTD	NORTH BAY	ON
ZEK	SASKATOOM FIBERGLAS MFG LTD	SASKATOON	SK
ZEL	COOPER ENTERPRISES LTD	MAPLE RIDGE	BC
ZEM	FIBERGLASS ENGR & MFG	DRUMMONDVILLE	QC
ZEN	CEDARGLASS LTD	AURORA	ON
ZEO	BLOOM ENTERPRISES	DELTA	BC
ZEP	PELICAN INTERNATIONAL INC	LAVAL	QC
ZEQ	ST LAWRENCE CUSTOM BOATS	CORNWALL	ON
ZER	E.B.S. MARINE INC	JONQUIERE	QC
ZES	EMBARCATIONS SAGUENAY	JONQUIERE	QC
ZET	APEX MARINE LTD	DELTA	BC
ZEU	EURO-BOATS & ACCESSORIES LTD	POINTE CLAIRE	QC
ZEV	D CUMMINGS WELDING LTD	WHITEHORSE	YT
ZEW	E WILSON FIBERGLASS BOATS	TORONTO	ON
ZEX	EXE FIBRECRAFT LTD	EXETER	ON
ZEY	D E MACMILLAN	MANNING PARK	BC
ZEZ	CELESTIAL BOATWORKS LTD	LAKE WILCOX	ON
ZFA	FAIRBANKS YACHTS	RICHMOND	BC
ZFB	FOSTER & BROCHU INC	GRAND’MERE	QC
ZFC	CABOT FIBERGLASS	BURLINGTON	ON
ZFD	D K SUMNER FIBERGLASSING CO	LONDON	ON
ZFE	CHEROKEE BOATS	POINT EDWARD	ON
ZFF	AMBOS CUSTOM FIBREGLASS	MISSISSAUGA	ON
ZFG	FIBREGLASS SALES & SERVICE	PENETANG	ON
ZFH	LAKESHORE MARINE SERVICES	BARRIE	ON
ZFI	CORONET MARINE MFG LTD	EDMONTON	AB
ZFJ	BREFNEY BOATBUILDING	SIDNEY	BC
ZFK	FIBRE KRAFT ENTERPRISES LTD	PETERBOROUGH	ON
ZFL	FLIPPER BOATS	HASTINGS	ON
ZFM	ATLANTIC FIBERSTEEL MFG	MAHONE BAY	NS
ZFN	AQUAFON INC	JOLIETTE	QC
ZFO	PORTAGE CANOE COMPANY	OSHAWA	ON
ZFP	FIBERLEX PLASTICS LTD	RIVERS	MB
ZFQ	STURGEON CREEK REGIONAL SCHL	WINNIPEG	MB
ZFR	FIBRE DE VERRE DAWDON INC	RAWDON	QC
ZFS	LES VOILIERS PERFORMANCE INC	POINTE CLAIRE	QC
ZFT	F.T. FIBRETECH LTD	VERNON	BC
ZFU	PALUSKI BOATS	PETERBOROUGH	ON
ZFV	E.V.A. FIBREGLASS	VANKLEEK HILL	ON
ZFW	FIBRELINE MFG CORP	CONCORD	ON
ZFX	SPACE 3 DESIGN CABINET MFG	MARKHAM	ON
ZFY	FIVE SEAS YACHT	VALLEYFIELD	QC
ZFZ	FOUR STAR BOAT INDUSTRIES	KELOWNA	BC
ZGA	DUNLOP INDUSTRIAL LTD.	SCARBOROUGH	ON
ZGB	GLENMORE BOATS LTD	CALGARY	AB
ZGC	GLENDALE CORP	STRATHROY	ON
ZGD	LES FIBRES NICOLET INC	NICOLET	QC
ZGE	GLAS-TECH INC	WINNIPEG	MB
ZGF	G.T. BOATS	CORNWALL	ON
ZGG	GOMAN BOATS	MIDLAND	ON
ZGH	BEAVER GLASS HULLS LTD	RICHMOND	BC
ZGI	GALLEON INDUSTRIES LTD	RICHMOND	BC
ZGJ	SOLITUDE BOATS	VICTORIA	BC
ZGK	GRABEN TRADING CO LTD	DOLLARD DES ORM	QC
ZGL	GLASCON INDUSTRIES LTD	LETHBRIDGE	AB
ZGM	CALIFORNIA GLASS MARINE	MARKHAM	ON
ZGN	GOLDEN ARROW CANOES	MINDEN	ON
ZGO	GODDU MANUFACTURING	MISSION	BC
ZGP	GRP PRODUCTIONS	ST. CATHERINES	ON
ZGQ	GAUSEFIN CANADA LTD	PORT COQUITLAM	BC
ZGR	GREW BOATS	OWEN SOUND	ON
ZGS	B GIESLER & SONS LTD	POWASSAN	ON
ZGT	GLASSTRONG OF CANADA	HIGH RIVER	AB
ZGU	ANCHOR INDUSTRIES LTD	BRANDON	MB
ZGV	GREAVETTE BOATS INC	PORT CARLING	ON
ZGW	GIMLI BOATWORKS	GIMLI	MB
ZGX	GREENWICH SHIPYARDS LTD	MAPLE RIDGE	BC
ZGY	GREENWICH YACHTS LTD	VANCOUVER	BC
ZGZ	GLASS LAMINATED PLASTICS	NIAGRA FALLS	ON
ZHA	HARBER MANUFACTURING LTD	FORT ERIE	ON
ZHB	HULL MASTER BOATS LTD	KINGSTON	ON
ZHC	HARLEY S COX & SONS LTD	SHELBURNE	NS
ZHD	CANADIAN OUTDOOR MARINE	CAMPBELL RIVER	BC
ZHE	HARCRAFT ENTERPRISES LTD	VANCOUVER	BC
ZHF	HORIZON FIBERGLASS PRODUCTS	DELTA	BC
ZHG	HOURSTON GLASCRAFT LTD	NORTH VANCOUVER	BC
ZHH	HEIDE BAY HOLDINGS	MADEIRA PARK	BC
ZHI	SUNDANCE HOUSEBOATS INC	ORILLIA	ON
ZHJ	ALBERTA BOUND HANDICRAFTED	EDMONTON	AB
ZHK	MOHAWK CANOE MFG LTD	TILLSONBURG	ON
ZHL	HALMAN MFG	BEAMSVILLE	ON
ZHM	PORT HAMMOND BOAT YARD	MAPLE RIDGE	BC
ZHN	CHESTNUT CANOE CO LTD	OROMOCTO	NB
ZHO	HOLLAND BOATS 1976 LTD	STONEY CREEK	ON
ZHP	SEVYLOR	MISSISSAUGA	ON
ZHQ	SEE WATER PRODUCTS LTD	PORT STANLEY	ON
ZHR	HARMONIE ALUMINUM YACHTS	MONTREAL NORD	QC
ZHS	MAYHEW & STRUTT LTD	VICTORIA	BC
ZHT	ZODIAC HURRICANE TECHNOLOGIES	STEVENSVILLE	MD
ZHU	ASSOC DES TRAVAILLEURS HURON	VILLAGE HURON	QC
ZHV	HOTFOOT BOATS INC	VICTORIA	BC
ZHW	LES BATEAUX PETERBOROUGH	PRINCEVILLE	QC
ZHX	DELTA FOUR HOLDINGS	SPRUCE GROVE	AB
ZHY	891884 ONTARIO LIMITED	ST CATHERINES	ON
ZHZ	ASTRON SPECIALTY METALS LTD	WATERLOO	ON
ZIA	AQUASTAR INDUSTRIES LTD	KELOWNA	BC
ZIB	BARRIE FBRGLS & IND COATINGS	BARRIE	ON
ZIC	COMMANDER BOAT MFG INC	PORT MOODY	BC
ZID	LASER INTERNATIONAL	POINTE CLAIRE	QC
ZIE	INDUSTRIES ESPADON INC	PRINCEVILLE	QC
ZIF	ISLAND FIBREGLASS	COURTENAY	BC
ZIG	TREND BOATS LTD	RICHMOND	BC
ZIH	EARLTON FIBER PRODUCTS LTD	EARLTON	ON
ZII	LIFETIMER BOATS	DUNCAN	BC
ZIJ	SOPLABEC	BERNIERES	QC
ZIK	KELOWNA INDUSTRIAL PLASTICS	KELOWNA	BC
ZIL	LES INDUST LAVIGNE ENR	ST PLACIDE	QC
ZIM	ISLAND MARINE INC	CHARLOTTETOWN	PE
ZIN	FIBRE NUTACH 89	SEPT-ILES	QC
ZIO	OLIVER INDUSTRIES LTD	GREEMORE	ON
ZIP	CIRCRAFT BOATS CANADA LTD	EDMONTON	AB
ZIQ	PIRKER APIARIES	DEBOLT	AB
ZIR	REBEL FIBREGLASS MFG & REPAIR	KAMLOOPS	BC
ZIS	INLAND FIBRE SPECIALTIES LTD	KELOWNA	BC
ZIT	INTERIOR FIBERGLASS LTD	VERNON	BC
ZIU	I.U. BOATWORKS	ST. CATHARINES	ON
ZIV	INDUSTRIES VOGUE LIMITEE	LASALLE	QC
ZIW	DEARDEN D’ESTERRE MARINE LTD	KINGSTON	ON
ZIX	HARBOUR MACHINING	PRINCE RUPERT	BC
ZIY	INDEPENDENT YACHTS LTD	MONTREAL	QC
ZIZ	ESKER CANOE COMPANY	WINNIPEG	MB
ZJA	BOMBARDIER LTD	ROXTON FALLS	QC
ZJB	JOHN M BAIN	ST STE MARIE	ON
ZJC	JOSEPH LUCAS	WILLOWDALE	ON
ZJD	JAMES BAY CANOE CO	GRAVENHURST	ON
ZJE	AQUA BIKE OF CANADA LTD	EDMONTON	AB
ZJF	EDS FIBERGLASS BOAT SHOP	COMOX	BC
ZJG	LES PRODUITS RECREATIFS GIRAR	ROXTON FALLS	QC
ZJH	TRILANTIC CORPORATION	MARKHAM	ON
ZJI	SKI-BAR SPECIALTIES	HASTINGS	ON
ZJJ	H.N.W.G.S. ABEL ENTERPRISES	SIMCOE	ON
ZJK	CROCKETT MCCONNELL INC	BRIDGEWATER	NS
ZJL	JOHNSON LURES LTD	DELTA	ON
ZJM	LES FIBRES DE VERRE	GRAND MERE	QC
ZJN	J & J NASH INDUSTRIES LTD	STRATHROY	ON
ZJO	LE CLUB LIONS DE STE BLANDINE	STE BLANDINE	QC
ZJP	PIERRE MARCOTTE & FILS INC	TROIS RIVIERES	QC
ZJQ	HALS MARINE SERVICE & SALES	NORTH BAY	ON
ZJR	SEASKORPIAN MFG INC	CAMBRIDGE	ON
ZJS	ST JOHNS SCHOOL OF ALBERTA	STONEY PLAIN	AB
ZJT	J J TAYLOR & SONS	LEASIDE	ON
ZJU	ADVENTURE BOATS	OSHAWA	ON
ZJV	BERMARINE INC	L’ASSOMPTION	QC
ZJW	J W FIBERGLASS LTD	BLOOMFIELD	ON
ZJX	GRAND BANKS DORY WORKS	SQUAMISH	BC
ZJY	JAEGER YACHTS LTD	HORNBY ISLAND	BC
ZJZ	FIBERTECH INDUSTRIES	MORRISBURG	ON
ZKA	LIFTLOCK FIBERGLASS PRODUCTS	PETERBOROUGH	ON
ZKB	KAMGLASS BOAT MFG & REPAIRS	KAMLOOPS	BC
ZKC	CENTURY CRAFT MARINE PRODUCTS	WINNIPEG	MB
ZKD	KAISER DISTRIBUTORS	RICHMOND	BC
ZKE	BMB DISTRIBUTORS	PORT CARLING	ON
ZKF	KING CRAFT	NEWMARKET	ON
ZKG	K & C THERMOGLASS	RICHMOND	BC
ZKH	KINGFISHER BOATS	PORT MOODY	BC
ZKI	KABER INDUSTRIES	100 MILE HOUSE	BC
ZKJ	SEA TURTLE HOUSEBOATS CORP	LIVELY	ON
ZKK	CREATIVE HOUSEBOATS	CALGARY	AB
ZKL	KELT MARINE INC	AURORA	ON
ZKM	TRADE COMMISION OF NORWAY	HOLLEN	NU
ZKN	KANTER MARINE INC	ST THOMAS	ON
ZKO	KOMA BOATS LTD	CLINTON	ON
ZKP	SCANDIA PLAST BOAT WORKS LTD	VANCOUVER	BC
ZKQ	KASCHPER RACING SHELLS LTD	LUCAN	ON
ZKR	NORTH CASTLE MARINE LTD	GODERICH	ON
ZKS	SAILCAN LIMITED	BURLINGTON	ON
ZKT	CAMTOR INDUSTRIES INC	CAMBRIDGE	ON
ZKU	CAMERON BOAT WORKS	CALLANDER	ON
ZKV	KAVALK BOATS LTD	BURNABY	BC
ZKW	JENKINS MARINE LTD	VICTORIA	BC
ZKX	KEENE KRAFT MARINA	PICKERING	ON
ZKY	D&D CUSTOM YACHT SERVICE INC	HAMILTON	ON
ZKZ	T.K. PLASTIC & DESIGN LTD	WEST VANCOUVER	BC
ZLA	W LAWRENCE ALLEN	LUNENBURG	NS
ZLB	LEYLAND & BIRMINGHAM RUBBER	LANCASHIRE	NU
ZLC	CLARKCRAFT INDUSTRIES	ST CATHARINES	ON
ZLD	LANGFORD CANOE & WOODWORKING	ISLINGTON	ON
ZLE	LEOCRAFT INDUSTRIES LTD	WINNIPEG	MB
ZLF	LARCH FIBREGLASS PRODUCTS LTD	RENFREW	ON
ZLG	LES CANOTS LAMOUREUX INC	ST JOVITE	QC
ZLH	C W LUCAS LTD	RICHMOND	BC
ZLI	LUCAS MARINE INT LTD	VANCOUVER AMF	BC
ZLJ	FRONTIERSMAN FBRGLS PROD LTD	MISSION	BC
ZLK	LAKE WINNIPEG BOAT WORKS LTD	GIMLI	MB
ZLL	LARIVEE MARINE ENGINEERING	POCASETT	MA
ZLM	ALWEST MARINE	GIMLI	MB
ZLN	LANCER MARINE (CAN)	MISSISSAUGA	ON
ZLO	LUNA YACHTS	OAKVILLE	ON
ZLP	LOUIS A D PICARD	LORETTEVILLE	QC
ZLQ	LONDON FIBERGLASS PRODUCTS	THORNTON	ON
ZLR	LES EMBARCATIONS LAVY ENGR	PRINCEVILLE	QC
ZLS	J-CRAFT OF CANADA	PEFFERLAW	ON
ZLT	LUCAT MARINE LTD	HENRYVILLE	QC
ZLU	LUND-LARSON BOATS CANADA LTD	STEINBACH	MB
ZLV	LUCKY STRIKE SALES CO LTD	N VANCOUVER	BC
ZLW	C & L BOATWORKS	PICKERING	ON
ZLX	APEX MARINE LTD	DELTA	BC
ZLY	LAROCHE YACHT LIMITEE	ST BRUNO	QC
ZLZ	LAVIOLETTE MARINE INC	STE-THECLE	QC
ZMA	MARVAC EMBARCATIONS	SHAWINIGAN	QC
ZMB	MUNRO BOATS	LONDON	ON
ZMC	MOISE CADORETTE INC	GRAND MERE	QC
ZMD	MCINTOSH BOATS	MILFORD	ON
ZME	CANADIAN MARINE & EQUIPMENT	SCARBOROUGH	ON
ZMF	CHARGER BOATS INC	SCHOMBERG	ON
ZMG	MARLIN GLASCRAFT 1974 LTD	SURREY	BC
ZMH	MARINE HYDRO BOATS	ST BASIL LGRAND	QC
ZMI	MISTRAL INC	LONGUEUIL	QC
ZMJ	MARKOS YACHTS LTD	COQUITLAM	BC
ZMK	MASTER CRAFT BOAT CO	PETERBOROUGH	ON
ZML	CONLEY MFG LTD	BEAUSEJOUR	MB
ZMM	MANTA MARINE	RICHMOND	BC
ZMN	MORTON MARINE LTD	MILLBAY	BC
ZMO	MARINE PLASTICS (1968) LTD	N VANCOUVER	BC
ZMP	MID-CANADA FIBERGLASS LTD	NEW LISKEARD	ON
ZMQ	MCWICK CANOES LTD	WHITECOURT	AB
ZMR	MISTY RIVER MARINE LTD	BLUMENORT	MB
ZMS	MASON BOATS LTD	SMITH FALLS	ON
ZMT	MORETTES LTD	ERIN	ON
ZMU	BATEAUX ST-MAURICE BOATS INC	SHAWINIGAN	QC
ZMV	MCVAY YACHTS LTD	PRESTON	ON
ZMW	MOTOR WORLD	NORTH BAY	ON
ZMX	MERIAH SURF PRODUCTS	MARKHAM	ON
ZMY	MIRAGE YACHTS LTD	VAUDREUIL	QC
ZMZ	COMITCO FIBREGLASS	LAMBERTH	ON
ZNA	NORTH AMERICAN FIBERGLASS	LONDON	ON
ZNB	NADEN BOATS LTD	VERMILION BAY	ON
ZNC	ANCOM MARINE LTD	BURLINGTON	ON
ZND	MUSKOKA CANOES LTD	GRAVENHURST	ON
ZNE	NOVA CRAFT CANOES LTD	GLANWORTH	ON
ZNF	SPORTSPAL ENTERPRISES	CALLANDER	ON
ZNG	NORTHERN FIBREGLASS	MAPLE RIDGE	BC
ZNH	NOVAK CANOTS	QUEBEC	QC
ZNI	NELDO MARINE DEVELOPMENT CO	DUNVILLE	NL
ZNJ	FABRICATION NAUTIQUE TRANS-AT	CTE CHAMBLY	QC
ZNK	CANUCK SPORTING EQUIP LTD	TORONTO	ON
ZNL	NORTHERN BOATBUILDING LTD	COBBLE HILL	BC
ZNM	NORSE BOATWORKS & MARINA	PENETANG	ON
ZNN	NIAGARA NAUTIC	ON-THE-LAKE	ON
ZNO	NALCO BOATS MFG CO	SCARBOROUGH	ON
ZNP	INTERPUBLIC INDUSTRIES	MONTREAL 208	QC
ZNQ	FIBRE NORD	SEPT-ILES	QC
ZNR	MAGNUM MARINE CORP CANADA LTD	WALKERVILLE	ON
ZNS	NORTH STAR YACHTS LTD	HURON PARK	ON
ZNT	NU-TRILL WATERSLEDS LTD	EDMONTON	AB
ZNU	NORTHLAND CANOES	HUNTSVILLE	ON
ZNV	LES ATELIERS NAVALS DU ST LAU	QUEBEC	QC
ZNW	NORWEST CANOES	LESAGE	QC
ZNX	NAUTYLATEX CANADA	TROIS-RIVIERE	QC
ZNY	TRICON YACHTS LTD	PORT CREDIT	ON
ZNZ	MARINE SUPPLY INC	DOWNSVIEW	ON
ZOA	PORT-A-BOAT CANADA LTD	ATIKOKEN	ON
ZOB	FIBRE-O-BEC ENR	JONQUIERE	QC
ZOC	OCEANUS REINFORCED PLASTICS	SIDNEY	BC
ZOD	OLSON DIVING & SALVAGE CANADA	TORONTO	ON
ZOE	TOLLER ENTERPRISES	BEDFORD	NS
ZOF	KMV BOATS	NEW LOWELL	ON
ZOG	OGILVIE BLOSS BOAT BUILDERS	PORT CREDIT	ON
ZOH	DARA ENTERPRISES LTD	COMOX	BC
ZOI	MORRISSEY INDUSTRIES LTD	NEW WESTMINSTER	BC
ZOJ	BLUE SEAS BOAT CO	LONDON	ON
ZOK	MIKES FIBERGLASS BOAT	CALLANDER	ON
ZOL	COLLINGWOOD YACHTS	COLLINGWOOD	ON
ZOM	FIBRES FANTAISIE INC	VILLE VANIER	QC
ZON	MCCONNELL MARINE LTD	NOBEL	ON
ZOO	LLOYD MOEN	MORSON	ON
ZOP	OCEAN PACIFIC MARINE CO	SECHELT PENINSU	BC
ZOQ	ITZA-CAT	MONTREAL	QC
ZOR	TOR BAY BUILDERS LTD	LARRYS RIVER	NS
ZOS	STYLECRAFT BOATS	KELOWNA	BC
ZOT	HI-TECH FABRICATORS	SELKIRK	MB
ZOU	KENNEDY CUSTOM BOATS	PICKERING	ON
ZOV	SPIERS FIBERGLASS	TORONTO	ON
ZOW	OUTDOOR WORLD LTD	GRIMSBY	ON
ZOX	COSSAND DIV OF COOMBS CONST	MAPLE	ON
ZOY	OLYMPIC YACHTS LTD	MONTREAL	QC
ZOZ	JOSEPH TROTECHAUD	BELLE RIVER	ON
ZPA	PACIFIC AUTO-PLAS INDUSTRIES	KELOWNA	BC
ZPB	PRAIRIE BOATING LTD	WEYBURN	SK
ZPC	LOUIS A D PICARD	LORRETTEVILLE	QC
ZPD	PACIFIC MARINE ENTERPRISES	RICHMOND	BC
ZPE	PEREGRIN MARINE DESIGN	MONTREAL	QC
ZPF	OKANAGAN MANUFACTURERS LTD	PENTICTON	BC
ZPG	ANDRE POULIN	VALLEYFIELD	QC
ZPH	PHILLIPS-PARKWAY CORP	TORONTO	ON
ZPI	PACER PRODUCTS INC	SOOKE	BC
ZPJ	PROGRESSIVE PLASTICS CO	RICHMOND	BC
ZPK	CANADIAN SPORTCRAFT INC	MILLIKEN	ON
ZPL	PLAISANEX INC	SHAWINIGAN	QC
ZPM	PETPESWICK MARINE INDUSTRIES	HALIFAX	NS
ZPN	PANTHER BOATS LTD	PEFFERLAW	ON
ZPO	PROVIDENCE BAY BOAT WORKS	PROVIDENCE BAY	ON
ZPP	PENWOOD PRODUCTS	PENTICTON	BC
ZPQ	PACIFIC CANOE BASE	VICTORIA	BC
ZPR	PRINCEFIB INC/SUNRAY	PRINCEVILLE	QC
ZPS	PHILBROOKS SHIPYARDS LTD	SIDNEY	BC
ZPT	PLASTITECH PRODUCTS	NORTH BAY	ON
ZPU	P.A.T. MARKETING LTD	CALGARY	AB
ZPV	PETERSEN FIBERGLASS	AGINCOURT	ON
ZPW	MOUNT PLEASANT COMM WORKSHOP	VANCOUVER	BC
ZPX	PROCOR LIMITED	OAKVILLE	ON
ZPY	PERMA GLASS PLASTICS	RICHMOND	BC
ZPZ	PSW MANUFACTURING GROUP LTD	PARRY SOUND	ON
ZQA	AQUA MARINE LTD	TORONTO	ON
ZQB	MOTORBOAT ENTERPRISES	COBBLE HILL	BC
ZQC	BIG FISH COUNTRY DRIFT BOATS	TERRACE	BC
ZQD	FRANCOIS DUFRESNE	CAP-DE-MADELEIN	QC
ZQE	STANLET HATCH ENT LTD	STOUFFVILLE	ON
ZQF	J.H. SAINT-MARC	LAVAL	QC
ZQG	PENWOOD PRODUCTS 1985	PENTICTON	BC
ZQH	A & P FIBERGLASS LTD	SURREY	BC
ZQI	BERGSON BOATS	LANDSDOWNE	ON
ZQJ	COLDWATER CANOE CO	COLDWATER	ON
ZQK	GABRIELS MARINE LTD	HALIFAX	NS
ZQL	BAY DISTRIBUTORS	NORTH BAY	ON
ZQM	M.C. ENTERPRISES	KELOWNA	BC
ZQN	NIPISSING BOAT CO	CALLANDER	ON
ZQO	ALI-CRAFT BOATS LTD	PRINCE GEORGE	BC
ZQP	PARKER MARINE SERVICES	RICHMOND	BC
ZQQ	ACE FIBERGLASS & URETHANES	SASKATOON	SK
ZQR	ROYCE ENTERPRISES	ORILLIA	ON
ZQS	MOSTLY METAL PRODUCTS & SERV	TORONTO	ON
ZQT	BOOTH ENTERPRISES	VICTORIA	BC
ZQU	MOD-VP-POWER BOATS	STE-JULIE	QC
ZQV	TEDNSON MARINE LTD	KEMPTVILLE	ON
ZQW	COASTAL SEA HOMES INC	VICTORIA	BC
ZQX	CANADIAN TECTONICS INC	TORONTO	ON
ZQY	QUANTA YACHTS LTD	RICHMOND	BC
ZQZ	RAINBOW RAFTS	BARRYS BAY	ON
ZRA	CLIFF RICHARDSON BOATS LTD	MEAFORD	ON
ZRB	R B CANOTS SPECIALITES ENR	ROUYN	QC
ZRC	R & L CUSTOMS FIBERGLASS	WINNIPEG	MB
ZRD	MARKHAM IMPORTS LTD	MARKHAM	ON
ZRE	BRUCE YACHTS R&D	DOLLARD DES ORM	QC
ZRF	ROARING FORTIES BTWKS	MAPLE	ON
ZRG	RAIDER ALUMINUM	SURREY	BC
ZRH	SRS HOUSEBOAT MFG LTD	PETERBOROUGH	ON
ZRI	MAPLE RIDGE SHIPYARD LTD	MAPLE RIDGE	BC
ZRJ	R.D.L.	OSHAWA	ON
ZRK	COTTAGE INDUSTRIES LTD	GANGES	BC
ZRL	ROSBOROUGH BOATS LTD	HALIFAX	NS
ZRM	GRAMPIAN MARINE LTD	OAKVILLE	ON
ZRN	SEAFORTH YACHTS INC	SEAFORTH	ON
ZRO	CAMOPLAST INC	KINGSBURY	QC
ZRP	RICK BITZ PERFORMANCE BOATS	KAMLOOPS	BC
ZRQ	CHANTIER NAVAL EL DORADO INC	ST-JEAN-RICHELI	QC
ZRR	CANOTS MATTAWIN ENR	ST-MICHEAL-DES-	QC
ZRS	RAINBOW MARINE SUPPLIES & MAN	TORONTO	ON
ZRT	RAT SPORTS INC	DORVAL	QC
ZRU	RANGER MARINE MANUFACTURING	NORTH VANCOUVER	BC
ZRV	RICHMOND INTERNATIONAL	WINNEPEG	MB
ZRW	RAYCRAFT BOATWORKS	THORNTON	ON
ZRX	RIDALCO SPECIALTY METAL PROD	OTTAWA	ON
ZRY	ROCKWOOD OUTFITTERS	GUELPH	ON
ZRZ	AEROBLIMP INC	GUELPH	ON
ZSA	SIMON BOATS INC	BIG COVE	NB
ZSB	GEORGIAN STEEL WORKS	STONEY CREEK	ON
ZSC	SEA CRAFT INDUSTRIES	LAMBETH	ON
ZSD	SPENCER BOATS LTD	RICHMOND	BC
ZSE	ATLANTIC SCIENTIFIC ENGRNG	HALIFAX	NS
ZSF	SAIL CRAFT OF CANADA	BAIE DURFE	QC
ZSG	NYE YACHTS	BLOOMFIELD	ON
ZSH	SYNTECH INC	STE-FOY	QC
ZSI	SHEA INDUSTRIES LTD	VERNON	BC
ZSJ	COWICHAN FIBERGLASS	DUNCAN	BC
ZSK	SKENE BOATS LTD	GLOUCESTER	ON
ZSL	BOA-SAIL LTD	MILLHAVEN	ON
ZSM	SANGSTER MARINE LTD	VANCOUVER	BC
ZSN	TER-O-SNO LTD	MONTREAL	QC
ZSO	SOLVEY PLASTICS	CHILLIWACK	BC
ZSP	INDAL PRODUCTS LTD	WESTON	ON
ZSQ	STEVESTON FIBERGLASS INTL	RICHMOND	BC
ZSR	SCARBORO MARINE	VICTORIA	BC
ZSS	SAIL/SPORT	DON MILLS	ON
ZST	STELLMAN ENTERPRISES LTD	WEST VANCOUVER	BC
ZSU	SUNRAY BOATS INC	ST-GERMAIN DE G	QC
ZSV	SUNRISE BOATS LTD	CARLSBAD SPRNGS	ON
ZSW	SWIFT-SURE YACHT BLDRS	RICHMOND	BC
ZSX	SVENTS YACHTS	NORTH VANCOUVER	BC
ZSY	SURF MASTER BOATS LTD	THORNHILL	ON
ZSZ	SCEPTER YACHTS LTD	RICHMOND	BC
ZTA	STACK-A-BOAT ENTERPRISES	BRITANNIA BEACH	BC
ZTB	TUR-BEC BOATS LTD	MONTREAL	QC
ZTC	TRENT CANAL PLASTICS	LAKEFIELD	ON
ZTD	STANMAR ENR	STE ANNE DE SOR	QC
ZTE	TELLA INDUSTRIES CO LTD	WHONNOCK	BC
ZTF	CANADIAN POWER & SAIL LTD	AJAX	ON
ZTG	TOLLENDAL CREEK MARINA	BARRIE	ON
ZTH	THUNDERCRAFT INDUSTRIES LTD	LACHUTE	QC
ZTI	CENTRE DE SERVICE AMPRO	DORION	QC
ZTJ	TEE-CEE PRODUCTS LTD	SARNIA	ON
ZTK	T. R. BOATS COMPANY LTD	CLINTON	ON
ZTL	TRILLIUM INDUSTRIES	MARKHAM	ON
ZTM	TILLY MFG	DORVAL	QC
ZTN	MOTO-NAUTE INC	ST GEORGES	QC
ZTO	CONTINENTAL TRANSPORT APPLIAN	MONTREAL	QC
ZTP	TEMPEST BOATS LTD	MISSISSAUGA	ON
ZTQ	TEMABEX	ROUYN	QC
ZTR	TOM ROY FIBERGLASS MFG LTD	BROCKVILLE	ON
ZTS	TRADER SPORTCRAFT LTD	MISSISSAUGA	ON
ZTT	PLASTITEK INC	DAVELUYVILLE	QC
ZTU	NORTHUMBERLAND BOAT BUILDER	WALLACE	NS
ZTV	BEAVER BOATS	HALIFAX	NS
ZTW	TWEED STEEL WORKS EASTERN LTD	TWEED	ON
ZTX	ARTEX INDUSTRIES LTD	GRANBY	QC
ZTY	ONTARIO YACHTS CO LTD	Burlington	ON
ZTZ	TORNADO SURF CORPORATION	BRAMPTON	ON
ZUA	TECHNAUTICS	OAKVILLE	ON
ZUB	NORDICAN BOAT CO INC	THUNDER BAY	ON
ZUC	ALTERNATIVE MARINE	WILLOWDALE	ON
ZUD	NORIC MANUFACTURING LTD	EDMONTON	AB
ZUE	CAN-SAIL PRODUCTS INC	PORT ALBERNI	BC
ZUF	W. BURTCH	ZINGSTON	ON
ZUG	FIBERTRON GLASS	BROOKLIN	ON
ZUH	CONCORD FIBERGLASS PRODUCTS	COLDWATER	ON
ZUI	MIDHURST FIBREGLASS LTD	BARRIE	ON
ZUJ	CHANTIER NAVAL JULIEN	LES ANGLES	NU
ZUK	BARKLAY SOUND CANOE CO	VANCOUVER	BC
ZUL	STAR MARINE INC	BRAMPTON	ON
ZUM	SURFER MARINE (1977) LTD	COMOX	BC
ZUN	SUNSPOT PLASTICS LTD	SCARBOROUGH	ON
ZUO	BROADVIEW MANAGEMENT LTD	WINNIPEG	MB
ZUP	GOLDEN EAGLE SUNCRUISE	MAGRATH	AB
ZUQ	COOPER MARINE LTD	MAPLE RIDGE	BC
ZUR	EMBARCATION TRUDEL ET FILS	ST-JEAN-D-PILES	QC
ZUS	WESTLAND FIBREGLASS	ORILLIA	ON
ZUT	TURBO MARINE INC	CTE HUNTINGTON	QC
ZUU	K & C MARINE INDUSTRIES LTD	DUNCAN	BC
ZUV	G.D. MARINE	WALLACEBURG	ON
ZUW	QUALITY LEISURE PRODUCTS	ABBOTTSFORD	BC
ZUX	C-LASER INDUSTRIES INC	RICHMOND	BC
ZUY	OUYANG BOAT WORKS LTD	WHITBY	ON
ZUZ	SNAPPY CAT MANUFACTURING LTD	DELTA	BC
ZVA	EVANS MARINE CRAFT	AJAX	ON
ZVB	MYSTERE INTERNATIONAL	POINTE-CALUMET	QC
ZVC	LE COIN ST-VINCENT	MONTREAL	QC
ZVD	FIBRE DE VERRE DELTA INC	VALMONT	QC
ZVE	CANOE COVE MARINE LTD	SIDNEY	BC
ZVF	VERSICRAFT INC	MONTREAL	QC
ZVG	DAIGLE WELDING & CONTRACTING	CAMPBELL RIVER	BC
ZVH	MICHAEL DUFRESNE YACHTS INC	TROIS-RIVIERES	QC
ZVI	ENTREPRISES FIBRE DE VERRE	MONTREAL	QC
ZVJ	CANADIAN AERO MARINE LTD	CALGARY	AB
ZVK	OCEAN CRUISING YACHTS	HAMILTON	ON
ZVL	VALLEY BOATWORKS LTD	BRAMPTON	ON
ZVM	VANDESTADT & MCGRUER LTD	OWEN SOUND	ON
ZVN	NVS MANUFACTURING LTD	VICTORIA	BC
ZVO	OKANAGAN FIBREGLASS	ARMSTRONG	BC
ZVP	SUNSHORE MARINE	NORTH VANCOUVER	BC
ZVQ	MARCRAFT MARINE	HIGH RIVER	AB
ZVR	MHV INDUSTRIES	BLOSSOM PARK	ON
ZVS	SONIC SAILBOATS	MONTREAL	QC
ZVT	VERSATECH PRODUCTS INC	NORTH VANCOUVER	BC
ZVU	BADDECK MARINE	BADDECK	NS
ZVV	DOVE INDUSTRIES INC	TEHKUMMAH	ON
ZVW	PEREGRINE YACHTS INC	STONEY CREEK	ON
ZVX	GASTON ST-LAURENT	VAL BELAIR	QC
ZVY	REGATTA YACHT MANUFACTURING	MISSISSAUGA	ON
ZVZ	COASTAL CRUISER INC	TORONTO	ON
ZWA	WABASCA CANOE CO	WABASCA	AB
ZWB	WHITBY BOAT WORKS LTD	WHITBY	ON
ZWC	WEGU CO CANADA INC	WHITBY	ON
ZWD	WESTERN CANOEING MFG INC	ABBOTSFORD	BC
ZWE	MILLWARD ENTERPRISES	MEAFORD	ON
ZWF	WOLVERINE CANOES CANADA LTD	WAWA	ON
ZWG	SAWYER MANUFACTURING LTD	CALGARY	AB
ZWH	SKI-WHEEE LTD	VANCOUVER	BC
ZWI	TIDEWATER	CORTEZ ISLAND	BC
ZWJ	ASTRON SPECIALTY METALS LTD	WATERLOO	ON
ZWK	WEST KOOTENAY FIBERGLASS	CARTHLEGAR	BC
ZWL	SKINNER’S AUTO MARINE	LONDON	ON
ZWM	WINDWARD MARINE LTD	RICHMOND	BC
ZWN	ALUMINUM WATERCRAFT INDUST	VERNON	BC
ZWO	WOODSTREAM CORP	NIAGARA FALLS	ON
ZWP	WHEELHOUSE MARINE SUPPLY INC	PICKERING	ON
ZWQ	WHITEHULL YACHTS LTD	VICTORIA	BC
ZWR	WESTMATCOTT GLASS LTD	WINNIPEG	MB
ZWS	WESTERN SAILCRAFT LTD	CARMAN	MB
ZWT	WINDSHIPS	NORTH VANCOUVER	BC
ZWU	CLEARWATER CANOES LTD	BITTERN LAKE	AB
ZWV	WESTERN YACHTS LTD	WEST VANCOUVER	BC
ZWW	WINARD WOOD INDUSTRIES	SIDNEY	BC
ZWX	SUN WEST MANUFACTURING LTD	KELOWNA	BC
ZWY	WIGGERS CUSTOM YACHTS	BOWMANVILLE	ON
ZWZ	WESTERN HOUSEBOAT BUILDER LTD	KELOWNA	BC
ZXA	ACTION AQUATICS INC	SURREY	BC
ZXB	SCHUR MARINE INDUSTRIES LTD	CAMPBELLFORD	ON
ZXC	CHALEUR FIBERGLASS CO	ATHOLVILLE	NB
ZXD	KEN DOUGLAS	VANCOUVER	BC
ZXE	COMPETITION CRAFT INC	ORILLIA	ON
ZXF	FIRST CLASS MARINE	MISSISSAUGA	ON
ZXG	TONY BLOUIN ENR	DRUMMONDVILLE	QC
ZXH	H.N.P. FIBREGLASS LTD	KINGSTON	ON
ZXI	FIBERFIX INDUSTRIES	CALGARY	AB
ZXJ	REITZE DESIGNS INC	WEYBURN	SK
ZXK	SKY-LINK SYSTEMS LTD	RODNEY	ON
ZXL	EX-EL BOATS & REC PRODUCTS	WINNIPEG	MB
ZXM	CADOR-MAT	ST-JEAN-D-PILES	QC
ZXN	NORTH CHANNEL ENGINEERING	VALCARON	ON
ZXO	SUN CRUISE BOAT RENTALS	TORONTO	ON
ZXP	GLASPORT MANUFACTURING INC	THUNDER BAY	ON
ZXQ	AQUA CONCEPTS	MISSISSAUGA	ON
ZXR	ROYALSEA BOATS	LONGIEVILLE	NB
ZXS	SPINDRIFT YACHTS INC	KINGSTON	ON
ZXT	XTSEA	MISSISSAUGA	ON
ZXU	FIBRE DE VERRE ST-LOUIS INC	MELOCHEVILLE	QC
ZXV	BO-FIBRE EMBARCATIONS ENR	ST-THECLE	QC
ZXW	POLMERALL INDUSTRIES LTD	WINNIPEG	MB
ZXX	SCORPION MARINE INC	TORONTO	ON
ZXY	LANSING HYDROCRAFT	COOKSTOWN	ON
ZXZ	D&L PRECISION FIBREGLASS INC	PENETANGUISHENE	ON
ZYA	AZTEC YACHTS LTD	NIAGARA ON LAKE	ON
ZYB	M. YVES BEAUCHESNE	TROIS-RIVIERES	QC
ZYC	CRUISING YACHTS LIMITD	BURLINGTON	ON
ZYD	YOUNG MANUFACTURING	TORONTO	ON
ZYE	EXPRESS YACHTING	MIDLAND	ON
ZYF	CREE-YAMAHA MOTOR CO INC	WASHAGANISH	QC
ZYG	GUIMOND BOATS LTD	BAIE STE-ANNE	NB
ZYH	ALVIS MARINE LTD	NORTH VANCOUVER	BC
ZYI	AURA YACHTS INC	HURON	ON
ZYJ	MARTIN YACHTS LTD	RICHMOND	BC
ZYK	CARIBBEAN YACHTS	LONDON	ON
ZYL	CYCLONE INDUSTRIES INC	GRANBY	QC
ZYM	ALLOY MFG LTD	LACHINE	QC
ZYN	NADUFT CONSULTANTS	RICHMOND HILL	ON
ZYO	B & C YACHTS	SURREY	BC
ZYP	POLARIS INFLATABLE BOATS LTD	LANGLEY	BC
ZYQ	RAT RIVER BOATWORKS	STEINBACH	MB
ZYR	YORK RIVER INDUSTRIES LTD	PETERBOROUGH	ON
ZYS	INTL SAILING & YACHTING INC	TORONTO	ON
ZYT	NORTHERN YACHT LTD	AJAX	ON
ZYU	BRUCKMANN MFG INC	OAKVILLE	ON
ZYV	VICTORY INFLATABLES	SARNIA	ON
ZYW	GEORGIAN BOATWORKS	PENETANGUISHENE	ON
ZYX	MULTIPLI CONST NAUTIQUE INC	POINTE-AU-PERE	QC
ZYY	150252 CANADA INC	MONTREAL	QC
ZYZ	KINGFISHER ALUMINUM BOATS	CHEMAINUS	BC
ZZA	PRINCECRAFT	PRINCEVILLE	QC
ZZB	THREE BUOYS HOUSEBOAT	OSAGE BEACH	MO
ZZC	CHASER INDUSTRIES LTD	ORANGEVILLE	ON
ZZD	OUYANG INDUSTRIES LTD	PICKERING	ON
ZZE	LAKE CRAFT INDUSTRIES	THUNDER BAY	ON
ZZF	CALAIS MARINE INC	LANGLEY	BC
ZZG	SUZUKI MARINE	DRUMMONDVILLE	QC
ZZH	MIRAGE HOVERCRAFT	SURREY	BC
ZZI	BANKES HUNTING BOATS	PORT ROWEN	ON
ZZJ	GRIFFIN JET BOATS LTD	NEPEAN	ON
ZZK	LES BATEAUX KAKAWI	GRANDE VALLEE	QC
ZZL	FIBRE DE VERRE LAVALLE	GATINEAU	QC
ZZM	MOONEY ENTERPRISES LTD	SURREY	BC
ZZN	BRP USA	WAUSAU	WI
ZZO	LES CANOTS ROBY INC	STE EMELIE DE L’ENERGIE	QC
ZZP	MPL YACHTS LTD	LANCASTER	ON
ZZQ	J ARTHUR PUGH ENTERPRISES LTD	MALTON	ON
ZZR	SEA RAIDER CORP INC	WHITE ROCK	BC
ZZS	SEMIAHMOO AUTO MARINE LTD	SURREY	BC
ZZT	TRANS-CAN STEEL WORKS	THESSALON	ON
ZZU	ALUTEC MARINE TTD	DELTA	BC
ZZV	VENTURE FIBREGLASS INDUSTRIES	SOUTH LANCASTER	ON
ZZW	WALKER BOAT BUILDING LTD	WHITBY	ON
ZZX	ALU-CRAFT PRODUCTS LTD	RICHMOND	BC
ZZY	DOLPHIN INDUSTRIES	PORT ALBERNI	BC
ZZZ	CANADIAN COAST GUARD	OTTAWA	ON

What is a Hull Identification Number or HIN, – Manufactures NAA to SZZ

Posted on April 27, 2013 by dnorlund

What is a HIN #? Learn more about HIN #’s. Request a marine survey.

Go to MIC 111~FZZ, GAA~MZZ, NAA~SZZ, TAA~ZZZ

MIC	COMPANY	CITY	ST
NAA	MICCOSUKEE BOATS INC	ORLANDO	FL
NAB	NILS ANDERSSON BOATWORKS	EL CAJON	CA
NAC	KPC DISTRIBUTION	MACHESNEY	IL
NAD	NADEN INDUSTRIES	WEBSTER CITY	IA
NAE	NORTH AMERICAN ENG	LONDON	ON
NAF	NORTH AM FBRGLS MLDING	LONDON	ON
NAG	NORTH ATLANTIC INC	EAST BOOTHBAY	ME
NAH	NORTH AMERICAN HOVERCRAFT INC	HOLLAND	MI
NAI	NORTH ATLANTIC INFLATABLES	PORTLAND	ME
NAJ	SPARKMAN & STEPHENS.	NEW YORK	NY
NAK	COMMAND YACHTS LTD	LONDON	ON
NAL	NICKLE ATLANTIC	LEXINGTON	SC
NAM	NAVIAMO MARINE	ALBION	ME
NAN	NANTICOKE INDUSTRIES LLC	SEAFORD	DE
NAO	MOORELL DINGHIES	SANTA MONICA	CA
NAP	EXCALIBUR MARINE CORP	SARASOTA	FL
NAQ	STEVE METZ	SANTA CRUZ	CA
NAR	NORTH ATLANTIC RIGID CORP	PORTSMOUTH	RI
NAS	NORTH AMERICAN SLEEKCRAFT INC	LAKE HAVASU CITY	AZ
NAT	NAUTIC INC	LYNNHAVEN	FL
NAU	NAUTYLATEX SNC	28044 INTRA	NU
NAV	BONNER BOATS INC	WETUMPKA	AL
NAW	R L WALLACE & SONS INC	THOMASTON	ME
NAX	M K M MAUFACTURING	SANDFORD	FL
NAY	NORTH AMERICAN YACHTS & SHPBL	FORT LAUDERDALE	FL
NAZ	NATASKA MARINE PRODUCTS	BELCHERTOWN	MA
NBA	NORTON BOAT WORKS	GREEN LAKE	WI
NBB	NORTH BAY BOATS	RITTMAN	OH
NBC	NEAL BOATS	PORTLAND	OR
NBD	NELSON BOAT CO	ARLINGTON	WA
NBE	NEWPORT BOAT COMPANY	SAN DIEGO	CA
NBF	NICHOLAS BOATS INC	VERO BEACH	FL
NBG	NORBERG COMPANY	GIG HARBOR	WA
NBH	NEW ENGLAND BOAT & MOTOR	LACONIA	NH
NBI	NICKELS BOATWORKS INC	Flint	MI
NBJ	NATIONAL BOAT COMPANY	DEERFIELD	NH
NBK	NIRBUILT AIRBOATS	ASHLAND	NE
NBL	THE BOAT CENTRE	EDGEWATER	MD
NBM	NORTHWIND BOAT MANUF INC	WEST SUNBURY	PA
NBN	NEVADA BOAT CORP	HENDERSON	NV
NBO	NBC BOATWORKS INC	VIRGINIA BEACH	VA
NBP	NIMBLE BOAT INC	CLEARWATER	FL
NBQ	NORTHERN BOAT	SPOKANE	WA
NBR	NEWBOURNE MARINE	PORT RICHIE	FL
NBS	NORMANS BOAT SHOP	EFFINGHAM	SC
NBT	NEW BOMBAY TRADING CO.	LARGO	FL
NBU	NIMBUS BOATS OF AMERICA INC	DELRAY BEACH	FL
NBV	ONION RIVER BOATWORKS	FRANKLIN	NH
NBW	NANTUCKET BOATS WORKS	HINGHAM	MA
NBX	NARWHAL BOATWERKS	MEDINA	OH
NBY	NATIONAL BUYING SERVCE	FORT WORTH	TX
NBZ	NEBRASKA HOMEMADE BOATS	NULL	NE
NCA	NORTH CROSS ALUMINUM LLC	FREELAND	WA
NCB	NORRIS CRAFT	LA FOLLETTE	TN
NCC	NORTH COUNTRY CREATIONS LLC	HOPE	ID
NCD	NORTH COAST BOATWORKS	HYANNIS	MA
NCE	CRANCHE WELDING	JEANERETTE	LA
NCF	NORCAL FABRICATORS INC	CALLANDER	ON
NCG	NIANGUA CANOE CO	CAMDENTON	MO
NCH	NORMAN C HUTT BT BLDR	HALFAX COUNTY	NS
NCI	NORTHEAST CUSTOM YACHT	SWEDSBORO	NJ
NCJ	NORTH COLUMBIA BOATS	UNDERWOOD	WA
NCK	MIAMI MARINE SUPPLY	MIAMI	FL
NCL	NEPTUNUS U.S.A. INC	DANIA	FL
NCM	NORTH CAUSEWAY MARINE CORP	NEW SMYRNA BEACH	FL
NCN	NORTHWOODS CANOE & WOOD WORKS	OAK HARBOR	WA
NCO	NEWTON CANOE CO	KENTLAND	IN
NCP	CARIBE INDUSTRIES	LATROBE	PA
NCQ	NORTH CENTRAL OUTFITTERS	LOCK HAVEN	PA
NCR	SUN CHASER	ELKHART	IN
NCS	NORTHERN CALIF YCT SLE	ALAMEDA	CA
NCT	NORTH COAST ANGLER	FORT BRAGG	CA
NCU	NORTH COAST PRODUCT	LAKEWOODD	OH
NCV	MOTION MARINE	WILSONVILLE	OR
NCW	NCF INDUSTRIES	LONG BEACH	CA
NCX	NORTH COAST YACHTS	ALBANY	CA
NCY	INLAND CRUISING YACHTS	ORLANDO	FL
NCZ	NORTH CAROLINA HOMEMADE BOATS	NULL	NC
NDA	CLINTON MARINE	ALBANY	KY
NDB	NORDEX BOATS	SARASOTA	FL
NDC	NORDIC BOATS INC	LK HAVASU CITY	AZ
NDD	NORDIC DINGHY CO	POULSBO	WA
NDE	MONROE BOAT SHOP	MONROE	CT
NDF	MILLER MARINE YACHT SVC INC	SOUTHPORT	FL
NDG	NORTHLAND DESIGNS INC	ANCHORAGE	AK
NDH	INTERMOUNTAIN DESIGN	SALT LAKE CY	UT
NDI	MICHAEL RAY MERRILL BOATBLDR	MOORES HILL	IN
NDJ	FAIR WEATHER MARINE	SAN PEDRO	CA
NDK	NATIONAL DOCK SYSTEMS	ISSAQUAH	WA
NDL	NORDLUND BOAT COMPANY	TACOMA	WA
NDM	OLE CHRISTENSEN	DETROIT	MI
NDN	NDN CUSTOMS	THERIOT	LA
NDO	SCHOONER GULCH BOATS	PT ARENA	CA
NDP	UNITED STATES DYNAMIC	NORTHBROOK	IL
NDQ	SUNDQUIST BOATS	KIRKLAND	WA
NDR	SOUNDER BOAT CO	SEABECK	WA
NDS	NORTHWEST DOCK SYSTEMS	EATONVILLE	WA
NDT	NORDIC BOAT SHOP	SEATTLE	WA
NDU	NORMAN DWELLEY	CHINA	ME
NDV	NAUTICAL DEVOPMT CORP	LARGO	FL
NDW	NATURAL DESIGNS KAYAKS	SEATTLE	WA
NDX	AVION DYNAMICS CORP	SAN DIEGO	CA
NDY	ORANGE COAST MARINE INC	NEWPORT BEACH	CA
NDZ	NORTH DAKOTA HOMEMADE BOATS	NULL	ND
NEA	NEW ENGLAND BOAT CORP	NEWTON	MA
NEB	NEW ENGLAND BOATWORKS	PORTSMOUTH	RI
NEC	VERMONT CANOE AND KAYAK	WAITSFIELD	VT
NED	NEPTUNE COMPANY	ANNAPOLIS	MD
NEE	NEEL’S ARKS	CROSBY	TX
NEF	NEFCO	REHOBOTH	MA
NEG	NEODESHA PLASTICS INC	NEODESHA	KS
NEH	NORTH END COMPOSITES	ROCKLAND	ME
NEI	NEW ENGLAND CORP	PORTSMOUTH	NH
NEJ	YANKEE BOAT WORKS	BRIDGEPORT	CT
NEK	NAUTICAL ENGINEERING	FT LAUDERDALE	FL
NEL	NORDIC EXPORT INC	CAPE CORAL	FL
NEM	NEW ENGLAND SKIFF BUILDER INC	WAKEFIELD	RI
NEN	NEW ENGLAND FIBERGLASS	WINDSLOW	ME
NEO	NEOTECH LABOR INC	ROCHESTER	NY
NEP	NAVTEC EXPEDITIONS	MOAB	UT
NEQ	QUIET AIRBOATS INC	SAN ANTONIO	TX
NER	NEW ENGLAND FIBERGLASS REPAIR DBA)	SANDY HOOK	CT
NES	NEW ENGLAND SKI BOAT	CAMBRIDGE	MA
NET	NEPTUNE INC	SOUTH BEND	IN
NEU	NEW ERA DESIGN	FRANKFORT	MI
NEV	NEVADA FBRGLS PRODUCTS	RENO	NV
NEW	ESCAPE SAILBOAT COMPANY	PORTSMOUTH	RI
NEX	NEW ORLEANS MARINE	NEW ORLEANS	LA
NEY	NEW ENGLAND YACHTS	S BOSTON	MA
NEZ	HEITMAN IMPORTS	UP.SADDLE RIV	NJ
NFA	NATL FLA FIBERGLASS CO	PANAMA CITY	FL
NFB	NORFORK FIBERGLASS BOAT REPAIR	NORFORK	AR
NFC	NORTHERN FBGLS IND INC	ST PAUL	MN
NFD	SANFORD BOAT CO INC	NANTUCKET	MA
NFE	MARINE MARKETING GROUP	OLD LYME	CT
NFF	INTERNATL FBRGLS FABRC	FT LAUDERDALE	FL
NFG	NATIONAL FIBERGLASS	E NORWALK	CT
NFH	AQUA MARKETING INC	SARASOTA	FL
NFI	NORTHERN FIBERGLASS IN	FRIDLEY	MN
NFJ	B & B ALUMINUM FAB	BREAUX BRIDGE	LA
NFK	NORTHEAST FIBERGLASS	WALDOBORO	ME
NFL	SOLAS GROUP LLC	HOMER	AK
NFM	INTRNTL FBRGLS & MTLS	BRADENTON	FL
NFN	DICKS’ DINGHYS	EVERETT	WA
NFO	NAVIFORM ALUMINUM	WASHOUGAL	WA
NFP	INTRNTL FBRGLS PRODS L	FT COLLINS	CO
NFQ	NORTHEAST BOATWORKS	SURF CITY	NJ
NFR	SILVERADO BOATS	BOISE	ID
NFS	NEWBURYPRT FBRGLS SUPP	NEWBURYPORT	MA
NFT	INFINITY KIAKS	MCCALL	ID
NFU	NATIVE BOAT WORKS INC	BRADENTON	FL
NFV	MARINE ABILITIES	SALEM	OR
NFW	NAYLOR BOAT WORKS	CELESTE	TX
NFX	FINE WOODEN BOATS	MESA	AZ
NFY	PREMIER MOTORYACHT CORP	VANCOUVER	WA
NFZ	NOLES FIBERGLASS PRODUCTS INC	ELOISE	FL
NGA	NINJA BOATS	MERCED	CA
NGB	NUGGET BOAT WORKS	EVERETT	WA
NGC	NEW GENERATION BOATS	CASCADE	WI
NGD	NEWMAN AND GRAY BOATYARD	CRANBERRY ISLES	ME
NGE	NORTHERN EDGE CUSTOM BOATS	SW HARBOR	ME
NGF	MCGEE CRAFT	SCRANTON	SC
NGG	NARRY BOATS	FALL RIVER	MA
NGH	GREER TANK INC	ANCHORAGE	AK
NGI	STERLING BOATWORKS	MOSCOW	PA
NGJ	STEALTH MARINE	CLARKSTON	WA
NGK	NORTH END BOATS INC	OZONA	FL
NGL	NIGELS BOAT REPAIRS	QUEENS	NY
NGM	NEWCASTLE SHIPYARDS	PALATKA	FL
NGO	FOWLERS SUPPLY CO INC	VALDOSTA	GA
NGP	HEART MARINE GROUP	FORT LAUDERDALE	FL
ngq	MARINE T.E.C.	MCQUEENEY	TX
NGR	POINT WASHINGTON BOATWORKS LLC	SANTA ROSA BEACH	FL
NGS	DIVE DAY (DBA)	DOUGLAS	MA
NGT	NIGHTINGALE BOATS	AUBURN	WA
NGU	SO CAL CUSTOM BOATS	RIVERSIDE	CA
NGV	PACIFIC EXPEDITION YACHTS	ASTORIA	OR
NGW	NOLAN GUIDRY WELDING	DUSON	LA
NGX	AQUAQUICK MARINE CRAFT	DES PLAINS	IL
NGY	SEA SKIMMER BOATS	BEAUFORT	NC
NHA	SAMANTHA INDUSTRIES INC	GILBERT	AZ
NHB	THE NEW HOWMAR BOAT CO	HARTFORD	CT
NHC	NIGHTHAWK CANOES LLC	ST PAUL	MN
NHD	NAGS HEAD MARINE	NORTH WARREN	PA
NHE	NOEL HARDIE ENTERPRISES	EUGENE	OR
NHF	NICK HOPPER FIBERGLASS PROD	LAKE ALFRED	FL
NHG	AMERICAN EXPEDITION YACHTS	MOUNT VERNON	WA
NHH	NATIONAL HYDRO HOIST	CLAREMORE	OK
NHI	HOGAN MARINE LLC	SCAPPOOSE	OR
NHJ	MAINSTREAM OUTDOORS INC	CARVER	MN
NHK	NIGHT HAWK AIR BOATS OF NE	FREMONT	NE
NHL	NICHOLS MARINE LTD	TAMPA	FL
NHM	NEW HARBOR MARINE INC	NEW HARBOR	ME
NHN	SCHULZ BOAT COMPANY	BRISTOL	RI
NHO	HUNTER SCOTT CUSTOM BOAT WKS	POCASSET	MA
NHP	MARION HYPER-SUBMERSIBLE	LAKE CITY	FL
NHQ	MARATHON U.S.A. LLC	MEDFORD	OR
NHR	NORTH STAR YACHTS	ORLANDO	FL
NHS	GREY BARN BOAT WORKS	NEWTON	NH
NHT	NZ 1/2 TN YCHT RCG ASN	AUKLAND	NU
NHU	LAKELAND SERVICES	HENDERSON	NC
NHV	DBA: MERCO MARINE	WELLSBURG	WV
NHW	NEWHALL BOAT WORKS	BIDDEFORD	ME
NHX	MAXIMUS AMERICAN MARINE LLC	BABYLON	NY
NHY	HOOKER ENTERPRISES	BROKEN ARROW	OK
NHZ	NEW HAMPSHIRE HOMEMADE BOATS	NULL	NH
NIA	NITTAW MANUFACTURING DIVISION	KENANSVILLE	FL
NIB	NISA BOAT CO INC	MERRITT ISLAND	FL
NIC	BEACHCOMBER BOATS INC	PORUM	OK
NID	FOSTER BOATS	HATTERAS	NC
NIE	NIELCO	OGDEN	UT
NIF	SLATER INC	SALEM	OR
NIH	NICHOLS BOAT SHOP	SAN DIEGO	CA
NII	NORON INDUSTRIES INC	MANISTEE	MI
NIJ	HARPOON BOATS CORP	HIALEAH	FL
NIK	LUMBER RIVERBOAT CO IN	NICHOLS	SC
NIL	C.A. NIELSEN BOAT SHOP	CATHLAMET	WA
NIM	NORTH ISLAND MARINE	PORTSMOUTH	RI
NIN	NIANGUA BOAT & CANOE	ELDRIDGE	MO
NIO	MONSTER NINE	CYPRESS	CA
NIQ	DARNELL MARINE NC	MURRAY	KY
NIS	NISSAN MARINE & POWER PRODCTS	CARROLLTON	TX
NIT	NITE CAT BOATS	OAKDALE	CA
NIW	NISSHO IWAI AMERICAN	SAN FRANCISCO	CA
NIX	NIXON’S PERFORMANCE MAR.	MILWAUKIE	OR
NJA	NORCAL JETSTER BOATS	N HIGHLANDS	CA
NJB	JERSEY BOATS	LUMBERTON	NJ
NJC	NICHOLAS JAMES BOAT CO	EASTLAKE	OH
NJD	SEA BOATS INC	CAPE MAY	NJ
NJI	AIR AQUATICS	SEATTLE	WA
NJK	CEDAR GLEN BOATS LLC	WEXFORD	PA
NJM	NAVARRO CANOE COMPANY LLC (DBA)	ROCK ISLAND	IL
NJN	MARTIN J AIN LTD. DBA	INWOOD	NY
NJO	NORTHROP & JOHNSON OF CA	SAN DIEGO	CA
NJQ	DON RAEL BOATS	ALBUQUERQUE	NM
NJR	NEW JOLLY ROGER MARINE CORP	PACIFIC	WA
NJS	ABSOLUTE BOATS LLC	LINWOOD	NJ
NJT	INVADER JET BOATS	PHOENIX	AZ
NJZ	NEW JERSEY HOMEMADE BOATS	NULL	NJ
NKA	CARNS ALASKA MARINE	DELTA JUNCTION	AK
NKB	PARAGON BOATS	GIG HARBOR	WA
NKC	NICKEL & NICKEL	BAY CITY	MI
NKE	YANKEE FIBERGLASS INC	MIDDLEBOROUGH	MA
NKG	MOMENTUM BOAT WORKS INC	SATELLITE BEACH	FL
NKH	NICKELS & HOLMAN CO	FENTON	MI
NKI	NA KALAI WAA MOKU O HAWAII	KAMUELA	HI
NKK	NIKKY INTN’L	MIAMI	FL
NKL	NOR-COLE CONST CO	ANAHEIM	CA
NKM	NORKEL MARINE INC	HONOLULU	HI
NKN	NAKED TWINS BOAT COMPANY	OCRACOKE	NC
NKO	NICHOLS BOAT COMPANY	PUNTA GORDA	FL
NKQ	BUSHWACKER BOATS	ANACORTES	WA
NKR	KING’S BOATS OF LACOMBE	LACOMBE	LA
NKS	THE SAILBOAT COMPANY	RICHLANDS	NC
NKT	ROMCO	NEWBURYPORT	MA
NKU	NUNES MANUFACTURING	CAMANO ISLAND	WA
NKV	FLORIDA POOL SERVICE	FT LAUDERDALE	FL
NKW	WHITES MARINE	LANTANA	FL
NKX	AIR SPORT AIR BOATS IN	ORLANDO	FL
NKY	MONTGOMERY CUSTOM BOAT	MIAMI	FL
NKZ	YACHTS TO DINGHYS INC	JACKSONVILLE	FL
NLA	RENEGADE MARINE INC	PORT RICHEY	FL
NLB	BACKWATER BOATS	ST PETERSBURG	FL
NLC	SEA-TUFF BOATWORKS	ST PETERSBURG	FL
NLD	NOLAND MFG CO	CARLISLE	IA
NLE	JEHOVAH JIRA CO INC	WARSAW	IN
NLF	BASS CUSTOM BOATS	MISHICOT	WI
NLG	STARBUCK BOATS	ARVADA	CO
NLH	NOBLE HOVERCRAFT IND	MIAMI	FL
NLI	MOONLIGHTER BOATS	RAY CITY	GA
NLJ	NORTHERN LIGHT BOATWORKS	BROOKHAVEN	NY
NLK	NORMAN L CAUGHLIN CO	TUCSON	AZ
NLL	MERCURY BOAT COMPANY	ONTARIO	OR
NLM	NAUTALINE MFG CO INC	FRANKLIN	KY
NLN	NOLON INDUSTRIES	MANTUA	OH
NLO	J.C. MINOTT BOAT LLC	DOVER-FOXCROFT	ME
NLP	TIDEWATER BOATS LLC	IRMO	SC
NLR	INLAND SEAPORT MARINE	MOSCOW	ID
NLS	NORRIS LUMBER & SUPPLY	JESUP	GA
NLT	SNAIL DARTER BOAT CO	LA FOLLETTE	TN
NLU	NORTHERN LIGHTS MANUFACTURING	ORR	MN
NLW	NARVA LEE WILLIAMS	SWANSEA	SC
NLX	NAUTILEX INC	DAVELUYVILLE	ON
NLY	B.B.B.B. INC	SHERMAN	TX
NLZ	N L SILVA & COMPANY	CASTLE HAYNE	NC
NMA	NOVA MARINE AMERICA INC	DOUGLAS	MI
NMB	NOBLE MARINE CORP INC	SAN MARCOS	CA
NMC	NEMESIS MARINE CORP	HOLLYWOOD	FL
NMD	NOMAD BOAT CO	SALT LAKE CTY	UT
NME	NORTHERN MARINE CO LLC	ANACORTES	WA
NMF	20TH CENTURY POOL BLDR	BURLINGTON	WI
NMG	NAVY MARINE GROUP LLC	HOLLAND	MI
NMH	NATIVE PERFORMANCE BOATS INC	PALM CITY	FL
NMI	NORSEA MARINE	DANA POINT	CA
NMJ	NORTHERN MFG CO	NEWPORT	VT
NMK	NORTHSHORE MARINE	BOTHELL	WA
NML	NONIEMELA INDUSTRIES LLC	CALUMET	MI
NMM	M & M PRODUCTS	CHUBBUCK	ID
NMN	INTERNATIONAL MRNE LTD	NORFOLK	NU
NMO	NIGHTHAWK MARINE CORP	HOLLYWOOD	FL
NMP	NIMPHIUS BOAT CO	NESHKORO	WI
NMQ	NICHOL MANUFACTURING	HUNTINGDON	PA
NMR	NITRO MARINE	LONGVIEW	TX
NMS	NEW MOON SAILING	CAPTIVA ISLAND	FL
NMT	NORSEMAN MARINE PRODUCTS INC	PORT ORCHARD	WA
NMU	MARUTA ELECTRIC BOATWORKS LLC	FREDERICKSBURG	VA
NMV	BAY AREA MRNE INSTIT.	SAN FRANCISCO	CA
NMW	SABANA MARINE PRODUCTS	HINESVILLE	GA
NMX	NEPTUNE MFG CO	JACKSONVILLE	FL
NMY	MARES INTERNATIONAL	Ft Lauderdale	FL
NMZ	NEW MEXICO HOMEMADE BOATS	NULL	NM
NNA	NONA BOATS	FOUNTAIN VALLEY	CA
NNB	CBM INDUSTRIES INC	MEDLEY	FL
NNC	MC CANN BOAT CO	LNDSAY	OK
NNE	NO 1 MFG CO	TULSA	OK
NNG	NEW GENERATION ARIES BOATS	FAIRVIEW	TN
NNH	ALASKA OUTFITTERS LLC	ANCHORAGE	AK
NNK	NEWMACK SUBS	HOLYOKE	CO
NNL	NAUTILAST INC	LIBERTY LAKE	WA
NNM	MILLENNIUM MARINE MANUF LLC	TUCSON	AZ
NNN	NEPTUNE BOATS INC	PANAMA CITY	FL
NNO	NORTHERN MARINE MAINTENANCE	SITKA	AK
NNQ	MANER’S FIBERGLASS	SAVANNAH	GA
NNR	MOTION MARINE INC	OPALOCKA	FL
NNS	SEASCOUT CUSTOM YACHTS LLC	NEW YORK	NY
NNT	NEWTECH MARINE INC	POMPANO BEACH	FL
NNW	SONICWAVE	MILWAUKEE	WI
NNY	RAM USA INC	BROOKSVILLE	ME
NOA	NOAH’S LARK INC	SHAWNEE	OK
NOB	#1 BOAT MFG INC	STOCK ISLAND	FL
NOC	NOAH’S BOATS	ST. GEORGE	SC
NOD	NORTH STAR BOAT CO	SILVERDALE	WA
NOF	RJW NORTH WEST LLC	TACOMA	WA
NOH	NOAH NAVIGATION CO	FT LAUDERDALE	FL
NOI	NORCEN INDUSTRIES	ASHLAND	OH
NOJ	NORTHWEST JET BOATS.	PASCO	WA
NOK	NORKRAFT BOATS	LITTLE ROCK	AR
NOL	NO LIMIT CUSTOM YACHTS	SANTA ROSA	CA
NOM	BOAT WORLD OF HOLLYWOOD	MIAMI	FL
NON	NORTHFORK MARINE MFG	EUFAULA	OK
NOO	NORCO AUTO & BOAT	NORCO	CA
NOP	NAVCO OUTDOOR PRODUCTS	FT WALTON BCH	FL
NOQ	DRIFTERS MANUFACTURING CO	MENIFEE	CA
NOR	CRESTLINER INC	LITTLE FALLS	MN
NOS	NOSTALGIA MARINE	NORFOLK	VA
NOT	YNOT YACHTS (DBA)	PITTSBURGH	PA
NOU	D.A. NOYES BOAT BUILDER	NEWBURY	MA
NOV	NOVAMET CORPORATION	PITTSBURGH	PA
NOW	NORTHROM BOAT WORKS	CONNEAUT	OH
NOY	NEWPORT OFFSHORE YACHT	PLACENTIA	CA
NPA	SHARK ISLAND SKIFFS	NEWPORT	NC
NPB	NUTECH PEDAL BOATS	LAVERGNE	TN
NPC	NORTHWEST POWERCATS LLC	GIG HARBOR	WA
NPD	THE BOAT COMPANY	OROFINO	ID
NPE	INDEPENDENCE BT WKS	INDEPENDENCE	WI
NPF	NORTH POND CANOE &FBGL	WARRENORO	ME
NPG	NORTH PACIFIC MARINE IND INC	SEATTLE	WA
NPH	TUCKTECH	MANHEIM	PA
NPI	MARINE PRODUCTS INC	KEARNEY	NE
NPJ	STERN ASSEMBLY	BAXTER	MN
NPK	NAPLES PLEASURE KRAFT INC	NAPLES	TX
NPL	INDUSTRIAL PLASTICS LO	WAKE FOREST	NC
NPM	NORTHWEST PACIFIC MARINE	GRANTS PASS	OR
NPN	NEPTUNE SAILS	STERLING HTS	MI
NPO	NEW PASTURES TRADING CO	FAIRFAX	VA
NPP	CRYSTAL CRAFT BOATS	PORTER	TX
NPQ	NEPTUNE FBGLS BOAT CO	MIAMI	FL
NPR	OLYMPIA BOAT SALES	LAKE WORTH	FL
NPS	FIBERTEL	BELLINGHAM	WA
NPT	INFINITY POWER BOATS	COLUMBIA	SC
NPU	PRECISION COMPOSITES OF VERMONT	LYNDON CENTER	VT
NPW	NICHOLS WATERCRAFT LP	NATIONAL CITY	CA
NPX	ACTION CRAFT INC	CAPE CORAL	FL
NPY	WHITEHEAD BROS.CO.	FLORHAM PARK	NJ
NQA	NORTH PACIFIC MARINE	BAINBRIDGE ISL	WA
NQB	NASHAQUITSA BOATS INC	CHILMARK	MA
NQC	CATAMARANS NORTHWEST INC	NEWPORT	OR
NQD	SOUTHERN COMPOSITE YACHTS	RUSTON	LA
NQE	NEWPORT ELECTRIC BOAT CORP	NEWPORT BEACH	CA
NQF	SVELTE CRAFT	PORT LAVACA	TX
NQG	TEAM ARCHER MARINE	COSTA MESA	CA
NQH	ARTISTIC ALUMINUM FABRICATION	WASILLA	AK
NQI	IDAHO BOAT COMPANY	LEWISTON	ID
NQJ	CAROLINA YACHTS LLC	BEAUFORT	NC
NQK	D & H MARINE LLC	GULFPORT	MS
NQL	NAUTICAL INTERNATIONAL INC	NEWPORT BEACH	CA
NQM	PHATBUOY Z MARINE LLC	PHILLIPSBURG	MO
NQN	MARINE ALUMINUM PRODUCTS LLC	BOURG	LA
NQO	CREATIVE PRECISION LLC	MARINE CITY	MI
NQP	HEWITT CUSTOM BOATS LLC	MESA	AZ
NQQ	RIVERCITY HOUSEBOATS INC	PADUCAH	KY
NQR	ARROWMARINE	CENTRAL POINT	OR
NQS	SHOREMASTER INC	FERGUS FALLS	MN
NQT	A1A SQUARED INC	HOBE SOUND	FL
NQU	BUILT TO LAST WOODWORKS LLC	RALEIGH	NC
NQV	RED RIVER MINIS	POTTSBORO	TX
NQW	ANDREW E TEELING CABINET MAKE	PAINTER	VA
NQX	CRAIG CRAFT BOATS	LINCOLN CITY	OR
NQY	ANDERSON YACHT SALES & SERVIC	CONOWINGO	MD
NRA	INTERCANTIERI OF FLA.	MIAMI	FL
NRB	NORTH RIVER BOATS (DBA)	ROSEBURG	OR
NRC	NORCAL YACHTS	ALAMEDA	CA
NRD	NORD YACHTS CO	BUENA PARK	CA
NRE	POWER & SAIL INTL	FT LAUDERDALE	FL
NRF	SOONER FIBERGLASS INC	OKLAHOMA CITY	OK
NRG	LEE SHORE BOATS INC	PORT TOWNSEND	WA
NRH	NAUSET REG HIGH SCHOOL	N EASTHAM	MA
NRI	NORDIN CUSTOM BOATS	JACKSONVILLE	FL
NRJ	CAT KETCH YACHTS INC	PORT ARTHUR	TX
NRK	NARRAGNESSET SMALL CFT	NEWPORT	RI
NRL	NERISSA LTD	TRAVERSE CITY	MI
NRM	NORTH RIVER BOATWORKS	SCHENECTADY	NY
NRN	#1 BOATS MANUFACTURING (DBA)	MOUNTAIN HOME	AR
NRO	NORDICA YACHTS INC	KEY WEST	FL
NRP	NORD WEST COMPOSITES	BILLINGS	MT
NRQ	NAUTICAL RESEARCH INC	BRADENTON BEACH	FL
NRR	NORRLANDSPLAST I LULEA	LULEA	NU
NRS	NORTHSHORE YACHTS INC	APOLLO BEACH	FL
NRT	NORSTAR BOATS INC	BELLINGHAM	WA
NRU	NRG BOATS LLC	ELDON	MO
NRV	NEWPORT MARINE & RV SERVICES	SOUTH BEACH	OR
NRW	NORWOOD INFLATABLS INC	RANDOLPH	MA
NRX	BAIDARKA BOATS	SITKA	AK
NRY	NORTHERN YACHTS	ELKHORN	WI
NSA	NORDIC SAILING YACHTS	BELLINGHAM	WA
NSB	NORTHERN STATES BOAT WORKS	NEW LONDON	MN
NSC	NORTHSTAR CANOES	ZIMMERMAN	MN
NSD	UNITED STERN DR SVC	FT LAUDERDALE	FL
NSE	INTERNATIONAL SPD&MRN	ANAHEIM	CA
NSF	NORTH SHORE BOAT BLDG	HALEIWA	HI
NSG	NATIONAL SPORTING GOOD	PASSAIC	NJ
NSH	NORFOLK SCH OF BT BLDG	NORFOLK	VA
NSI	NARRAGANSETT SHIPWRIGHTS	NEWPORT	RI
NSJ	NEW SPIRIT INC	RENTON	WA
NSK	NORSK MARINE INC	ATLANTA	GA
NSL	NAUTICAL SERVICES INC	BILOXI	MS
NSM	NORTH STAR MARINE GROUP	TEMPERANCE	MI
NSN	SYCON INDUSTRIES	TROY	MI
NSO	NORTH STAR MARINE	ANAHEIM	CA
NSP	SUNSET SAILS	LAS VEGAS	NV
NSQ	NORTH SHORE SKIFFS	AMESBURY	MA
NSR	AQUA FIBERGLASS	FT WALTON BCH	FL
NSS	NEW SUFFOLK SHIPYD INC	NEW SUFFOLK	NY
NST	NESTOR	PORT TOWNSEND	WA
NSU	NORTHSTAR BOATWORKS	GIG HARBOR	WA
NSV	NORTHSTAR MARINE INC	NEWBURY PARK	CA
NSW	ISLAND STEEL&WELDG LTD	KAILUA	HI
NSX	STERLING POWERBOATS INC	WEST PALM BEACH	FL
NSY	NORTH SEA YACHTS INC	POINT PLEASANT	NJ
NSZ	NORTH STAR ELECTRONICS	DOWNEY	CA
NTA	NAUTA-CRAFT INC	LEXINGTON	AL
NTB	NEWELL’S TAHOE BOATS	W SACRAMENTO	CA
NTC	NAUTICA CORP	PARMUS	NJ
NTD	NORTHWOOD CO	CONOGA PARK	CA
NTE	INTREPID ENTERPRISES	JACKSONVILLE	TX
NTF	NATIONWIDE TRAFFIC	FT LAUDERDALE	FL
NTG	NAUTICRAFT CORP	MUSKEGON	MI
NTH	NORTH SHORE MARINE LTD	EWA BEACH	HI
NTI	NOLAS TRADING CO	GREENVILLE	SC
NTJ	JACK’S NITRO JET	GRANDVIEW	MO
NTK	NORDIC TUG COMPANY.	BURLINGTON	WA
NTL	GRADY-WHITE BOATS INC.	GREENVILLE	NC
NTM	NAUTICAL MFG CO	SPOKANE	WA
NTN	INTERNATIONAL 19 OF NJ	PATTERSON	NJ
NTO	NOR STAR BOAT COMPANY	HANOVER	MA
NTP	NAUTOR’S SWAN PACIFIC	NEWPORT BEACH	CA
NTQ	NU/TECH INC	PORT ST LUCIE	FL
NTR	INTERMARINE	SARZANA	NU
NTS	NAUTIC-SAINTONGE	17 SAUGON	NU
NTU	NORTHUMBERLAND BT BLDR	WALLACE	NS
NTV	ORCA MARINE	PENSACOLA	FL
NTW	NATIONAL PONTOON BOATS INC	STILLWATER	MN
NTX	NATIVE MARINE	JUPITER	FL
NTY	GREAT UNIFORTUNE USA	LOS ANGELES	CA
NTZ	NORTH SOUND MARINE INC	BURLINGTON	WA
NUA	AUBURN BOAT CO	AUBURN	WA
NUB	NUMBER BOAT LLC	FORT LAUDERDALE	FL
NUC	NANTUCKET BOATWORKS	NANTUCKET	MA
NUE	NUWAVE MARINE INC	DEPTFORD	NJ
NUF	NU-FORMS FIBERGLAS INC	SPOKANE	WA
NUG	SNUG HARBOR BOAT WORKS	SHADYSIDE	MD
NUH	RANDY DERSHAM IND INC	VIDA	OR
NUJ	NAUTILUS YACHT SALES	BYRON	CA
NUK	NUNNIKHOVEN METAL WRKS	MEDIAPOLIS	IA
NUL	NULF BOAT CO	GOLD BEACH	OR
NUM	NUZUMS MARINE	LOS ALAMITOS	CA
NUN	NUNN PLASTICS	BLOOMINGTON	IL
NUP	UNUSUAL PRODUCTS	OAKLAND	CA
NUQ	BANANA RACING TEAM INC	BOCA RATON	FL
NUR	NU-PRO	ARLINGTN HGTS	IL
NUS	NEOTERIC USA INC	TERRE HAUTE	IN
NUT	DAVID NUTT	W SOUTHPORT	ME
NUU	UNIQUE MARINE	PORT ANGELES	WA
NUV	NU-WAVE	DUQUOIN	IL
NUW	NU WAVE BOATS	NORTH MIAMI BEACH	FL
NVA	AMERICANA RIVER RIDES LLC	BULLHEAD CITY	AZ
NVB	JOHN R SWEET	MUSTOE	VA
NVC	NAVALCAT US LLC	STUART	FL
NVD	INVADER BOATS	DANIA	FL
NVE	NORTH VIEW CUSTOM BOAT	SANDY RIDGE	NC
NVG	NAVARRE BOAT MFG CO	GULFBREEZE	FL
NVI	PENN CRAFT LLC	DORCHESTER	SC
NVJ	NV BOATS INC	BARTOW	FL
NVK	NOVUS COMPOSITES INC	TACOMA	WA
NVL	NAVATEK LTD	HONOLULU	HI
NVM	NEVADA MARINE MFG CO	LAS VEGAS	NV
NVQ	CUSTOM ALUMINUM WORKS	PRAIRIEVILLE	LA
NVR	UNIVERSAL ALLIED PRODS	SEATTLE	WA
NVS	UNIVERSAL BOATS	BELLFLOWER AV	CA
NVT	NOVA BOATS	SALT LAKE CTY	UT
NVU	INNOVENTURES INC	ZEPHYRHILLS	FL
NVY	NAVIGATOR YACHTS INC	CLACKAMAS	OR
NVZ	NEVADA HOMEMADE BOATS	NULL	NV
NWA	NEW ENGLAND WOOD WORKS	ST. JAMES CITY	FL
NWB	NW SCHOOL OF WOODEN BOATBLDG	PORT HADLOCK	WA
NWC	NORTHWEST POLYCRAFT INC	WHITEFISH	MT
NWD	NORTHWET WATERCRAFT	SALEM	OR
NWE	NORTHWEST WELDING ASSOC. INC	CHESAPEAKE	VA
NWF	NELSON’S WOLVERINE BOATS	LIVE OAK	FL
NWG	OUTDOOR SYNERGY LLC	ARLINGTON	WA
NWH	NORTHWEST BOATS MFG.	SEATTLE	WA
NWI	NORTHWEST CANOE COMPANY.	ST PAUL	MN
NWJ	NORTHWEST JET BOATS	CLARKSTON	WA
NWK	NAUTILUS WATERCRAFT CORP	MERRITT ISLAND	FL
NWL	NEW WORLD YACHT BUILDERS	ANACORTES	WA
NWM	NORTHWEST MARINE INDUSTRIES	BELLINGHAM	WA
NWN	NEWTON BOATS INC	SLIDELL	LA
NWO	NEWPORT SHIPYARD	NEWPORT	RI
NWP	NORTHWIND MARINE.	SEATTLE	WA
NWQ	NORTH WIND AMERICA LTD	EDENTON	NC
NWR	COLVILLE BOAT MFG & REPAIR	KETTLE	WA
NWS	NEWSHAM’S WOODSHOP INC	RUTLEDGE	PA
NWT	NW PACIFIC MARINE INC	SEATTLE	WA
NWU	NORTHWIND YACHTS INC	SAINT PETERSBURG	FL
NWV	NEW WAVE MARINE PROD	DEL RIO	TX
NWW	PRIVATEER BOAT COMPANY	BELHAVEN	NC
NWX	NORTHWEST MARITIME CENTER	PORT TOWNSEND	WA
NWY	NOWAKIE LLC	APOPKA	FL
NWZ	NEWMAN’S MANUFACTURING	ROYALTON	MN
NXA	NEW WAVES	NEW WATERFORD	OH
NXB	NOXUBEE BT & FBRGLS CO	BROOKSVILLE	MS
NXG	COCKRELL SPORTFISH YACHTS LLC	ALTAMONTE SPRINGS	FL
NXH	SONNY NASHS	CHESTER	MD
NXM	NORTHERN EXPOSURE MFG INC	DULUTH	MN
NXN	TITAN CUSTOM BOATS	FULLERTON	CA
NXQ	ACCESS BOATS USA	PLANTATION	FL
NXS	NORTHWEST SPORT CENTER	LAS VEGAS	NV
NXT	NEXT CUSTOM BOATS INC	LAKE ELSINORE	CA
NXW	NEARWATER BOATS	ROWAYTON	CT
NXX	MCF AMERICA	ASHEVILLE	NC
NXY	TITAN MARINE	SAN DIEGO	CA
NYA	NORDIC YACHTS INC	BELLINGHAM	WA
NYB	NORTHERN BAY BOATS	PENOBSCOT	ME
NYC	NORTHWEST YACHT	PORT ORCHARD	WA
NYD	MAYNARD SERVICES	PRESQUE ISLE	ME
NYE	YANCARIB ENTRPRS INC	FAR ROCKAWAY	NY
NYF	NEPTUNE YACHT SALES	SAN RAFAEL	CA
nyg	NORTHWEST YACHTS AND BOATYARD	GIG HARBOR	WA
NYH	BOSTON INTERNATIONAL	WELLESLEY	MA
NYI	NICHOLS YACHT SALES	MAMARONECK	NY
NYJ	NEWPORT SAILING YACHTS INC	HUGO	OK
NYK	NEW YORK KAYAK COMPANY INC	NEW YORK	NY
NYL	NORRIS YACHTS INC	LAFOLLETTE	TN
NYM	NEW YORK MER.CO.INC.	NEW YORK	NY
NYN	NORTH SEA YACHT IMPORTS INC	GREENSBORO	NC
NYO	MELLINGER BOAT CO	ST LOUIS	MI
NYP	NAVIGATOR YACHTS & PRODUCTS	CLACKAMAS	OR
NYQ	DRIFTWATER BOATS	KLAMATH FALLS	OR
NYR	NORSEMAN YACHTS INC	MARINA DEL REY	CA
NYS	NAUTILUS YACHT SALES	ANNAPOLIS	MD
NYT	NICHOLS YACHTS LLC	FORT LAUDERDALE	FL
NYV	INTERNATIONAL YACHT SERVICE	OAKLAND	CA
NYW	NYWAY INC	ELK GROVE VILGE	IL
NYY	NEW YORK YACHTS	BRIDGEPORT	CT
NYZ	NEW YORK HOMEMADE BOATS	NULL	NY
NZA	NEW ERA YACHT SALES	ALAMEDA	CA
NZM	NORTH SEA MARINE	MARYSVILLE	WA
NZQ	ADVANCED YACHTS	ANNAPOLIS	MD
NZS	NOPAD CO	JUNEAU	AK
NZT	SELTUNTAR ENTERPRISES	ALBERT LEA	MN
NZU	MINISTRY BAY MARINE	EVERETT	WA
NZY	SOUTH PACIFIC ASSOC	SEATTLE	WA
OAA	CARRIBEAN COMPOSITES	ST. THOMAS US	VI
OAB	OMAR ALVEREZ BOATS	HIALEAH	FL
OAC	KABOAT BOAT COMPANY	MIAMI	OK
OAD	CAIMAN OUTDOORS	FLORENCE	SC
OAE	SCHAEFER BOAT WORKS INC	EAST ISLIP	NY
OAF	MERRITT ISLAND BOAT WORKS INC	MERRITT ISLAND	FL
OAG	GRAHAM ENTERPRISES	TORRANCE	CA
OAH	OUTBACK MARINE LLC	MOREHEAD CITY	NC
OAI	OCEAN ALLOYS INC.	PALM BEACH GARDENS	FL
OAJ	O & J MARINE INC	MIAMI	FL
OAK	RALPH OAKEY SMALL BOAT WORKS	FORT PIERCE	FL
OAL	OUTDOOR LEISURE USA	MARIETTA	GA
OAM	ANCHOR MARINE	PHOENIX	OR
OAN	ANDERSON CANOES FOR U	RICE LAKE	WI
OAO	ALPHA-OMEGA HOUSEBOATS LLC	Louisville	KY
OAP	OUTDOOR ADVENTURE PRODUCTS IN	PLAINFIELD	IL
OAQ	OMAK INC	PALMER	AK
OAR	ART GALLERY	TULSA	OK
OAS	BRISTLE MARINE	ST PETERSBURG	FL
OAT	OAT CANOE CO	MT VERNON	ME
OAU	SALT RUN BOATWORKS	MARDELA SPRINGS	MD
OAV	OCEANAIRE YACHTS	BELLINGHAM	WA
OAW	AMERICAN BOATWORKS INC	BALTIMORE	MD
OAX	OCEAN ALEXANDER MARINE	SEATTLE	WA
OAY	OCEANAIRE YACHTS LLC	BELLINGHAM	WA
OAZ	SHOW TIME MARINE INC	EDGEWATER	MD
OBA	ASF COMPANY	PERRY	FL
OBB	OB BOAT WORKS	SAN DIEGO	CA
OBC	OVENDA BOAT CO INC	MONROE	LA
OBD	OWEN BOATS	CLARKTON	NC
OBE	ADVENT BOATS	CAMBRIDGE	ID
OBF	ORANGEBURG AQUACULTURE & FRP	ORANGEBURG	SC
OBG	OMC BOAT GROUP	COLUMBIA	SC
OBH	ORESTES BOAT BUILDER & REPAIR	MIAMI	FL
OBI	O’BRIEN INTERNATL INC	REDMOND	WA
OBJ	OSPREY BOATS INC	CHIEFLAND	FL
OBK	MARLIN BOAT CO INC	MIAMI	FL
OBL	WHITEWATER BOATS	EUGENE	OR
OBM	OUTLAW BOATS MANUFACTURER	HOMER	LA
OBN	BENTLEY BOATS LLC	OOLTEWAH	TN
OBO	OLYMPIC BOAT WORKS INC	PORT TOWNSEND	WA
OBP	BAYOU MARINE PRODUCTS LLC	SHREVEPORT	LA
OBQ	OUTBACK BOAT COMPANY INC	CLINTON	MO
OBR	OBAR MARINE INC	FT LAUDERDALE	FL
OBS	OBSESSION POWERBOATS INC	SHAWANO	WI
OBT	OBADIAH BOAT WORKS	MOBILE	AL
OBU	OUTBACK BOAT COMPANY INC	FORT LAUDERDALE	FL
OBV	OSBORN BOATS INC	STUART	FL
OBW	SOMETHING ORIGINAL	CORPUS CHRISTI	TX
OBX	OBX BOATWORKS LLC	HIGH POINT	NC
OBY	OUTBOUND YACHTS	FT LAUDERDALE	FL
OCA	OCEAN BIRD INC	BRISTOL	RI
OCB	OCEANIC MARINE CORP	HIALEAH	FL
OCC	OCEANCRAFT SAILBOATS	ARAPAHOE	NC
OCD	OCEANID LLC	BOW	WA
OCE	OCEANVILLE MARINE	STONINGTON	ME
OCF	MIFFCO	SOUTH HOUSTON	TX
OCG	OUTCAST SPORTING GEAR	MERIDIAN	ID
OCH	AIR CUSHION CONCEPTS	SPRINGFIELD	MO
OCI	OCEAN CATAMARANS INC	JOHNS ISLAND	SC
OCJ	OCEAN TECHNOLOGIES	LIGHTHOUSE POINT	FL
OCK	CURRENT CRAFT	CAROGA LAKE	NY
OCL	CALLAN MARINE LLC	PORTSMOUTH	NH
OCM	OCEAN CRAFT MARINE (DBA)	WASHINGTON	DC
OCN	OC FIBERGLASS LLC	OCEAN CITY	MD
OCO	O’CONNELL WOOD & BOAT	LANCASTER	PA
OCP	PARADISE BOATS	OCEAN CITY	MD
OCQ	OCHOCO NORTH ENTERPRISES	CHUGIAK	AK
OCR	OMINI COASTAL ROWING	MARBLEHEAD	MA
OCS	OUTLAW CUSTOM BOATS INC	COLFAX	CA
OCT	OCEANA CATS INC	GROSSE ILE	MI
OCU	OWATONNA CANOE COMPANY	MEDFORD	MN
OCV	OCEANMAR INC.	HIALEAH	FL
OCW	OSPREY CUSTOM WELDING INC	PENSACOLA	FL
OCX	ORTIZ CUSTOM BOATS	DICKINSON	TX
OCY	ORCA YACHTS	FT LAUDERDALE	FL
OCZ	O’HARA CORPORATION	ROCKLAND	ME
ODA	DOWNEY FIBERGLASS INC	NEWARK	OH
ODB	OSPREY DRIFT BOATS LLC	LAKESIDE	MT
ODC	OUTDOOR CREATIONS INC	COLUMBIA	SC
ODD	TODD S BENJAMIN	LOOMIS	CA
ODE	OUTDOOR ENDEAVORS INC	WINCHENDON	MA
ODF	CORE SOUND MARINE SERVICES IN	MARSHELLBERG	NC
ODG	NOMAD HOUSEBOATS INC	New Bern	NC
ODH	E TICKET PERFORMANCE BOATS	LAKE HAVASU CITY	AZ
ODI	OCEAN DESIGNS INC	BILOXI	MS
odj	PREDATOR BOATS AND TACKLE	AMARILLO	TX
ODK	DUCKLAND USA INC	LINDEN	MI
ODL	O’DONOVAN & DOLE TRADITIONAL BOATWORKS	BELFAST	ME
ODM	DIVERSIFIED MARINE GROUP INC	PALMETTO	FL
ODN	ODIN FIBREGLASS CORP	LANCASTER	PA
ODO	ODOM FIBERGLASS INC	PACE	FL
ODP	DOMN8ER POWER BOATS INC	UPLAND	CA
ODQ	DYER CUSTOM BOATS	BEAUFORT	NC
ODR	DREAM BOATS INC	HUDSON	FL
ODS	ODYSSEY BOATS INC	BROOMFIELD	CO
ODT	DA ROS COMPANY INC	BRANFORD	CT
ODU	PUT-IN-BAY BOATWORKS	LIMA	OH
ODV	D & B CUSTOM BOATS INC	CORONA	CA
ODW	DESANTI DOLOMITI MARINE GROUP	MULBERRY	FL
ODX	YACHT PRODUCTS INTERNATIONAL	KIRKLAND	WA
ODY	BRADSTREET MFG SERVICE	ADRIAN	MI
ODZ	OCEAN DESIGNS	BISHOPVILLE	MD
OEA	ALLBRITE ENTERPRISES INC	BRANFORD	FL
OEB	ELECTRIC BOATWORKS INC	DELAND	FL
OEC	BRIAN O’CONNOR	CHARLESTOWN	RI
OED	BURKS METAL WORKS INC	EAGLE POINT	OR
OEE	SIGHTSEER MARINE LLC	NEW PORT RICHEY	FL
OEF	FUTURETECH FISHING LLC	SALT LAKE CITY	UT
OEG	LIFETIME ALUMINUM BOATS	MANNING	SC
OEH	ECHO MARINE LLC	OCALA	FL
OEI	LYNCH’S BOAT MFG INC	LAKE HAVASU CITY	AZ
OEJ	ONE EYED JACK	YAKIMA	WA
OEK	BLUEYODEL BOAT MFG	KODIAK	AK
OEL	CLASSIC CRAFT BOATWORKS	MENDOTA HEIGHTS	MN
OEM	SUNEMPOWERED.COM INC	MIAMI	FL
OEN	SCHOENBROD RACE SHELLS	BIDDEFORD	ME
OEO	MARITIMO OFFSHORE	HOLLAND	MI
OEP	SEATON MARINE LLC	NEWPORT	RI
OEQ	GLASPRO INC	VENICE	FL
OER	XTREME RACING CATAMARANS	CUTLER RIDGE	FL
OES	WARDWELL POINT CUSTOM BOATS	GLASTONBURY	CT
OET	REDLINE CUSTOM BOATS LLC	LAS VEGAS	NV
OEU	ADMIRAL YACHTS USA INC	FORT LAUDERDALE	FL
OEV	MAHI MARINE CORP	FLORIDA CITY	FL
OEW	MIAMI HOVERCRAFT LLC	MIAMI BEACH	FL
OEX	OCEAN EXPRESS INC	ALGONAC	MI
OEY	LORD NELSON YACHTS	SEATTLE	WA
OFA	FLORAL CITY AIRBOAT CO INC	INVERNESS	FL
OFB	OFFSHORE BOATS LLC	OCEANSIDE	CA
OFC	OLD FLORIDA BOAT COMPANY	ST AUGUSTINE	FL
OFD	BLACK BEARD MARINE SERVICE	GULF SHORES	AL
OFE	LAUREL POINT BOATWORKS	EDENTON	NC
OFF	DYNASTY BOAT CORPORATION	SARASOTA	FL
OFG	MONSOON MARINE	CANTON	OH
OFH	GLACIER CRAFT BOATS	ANCHORAGE	AK
OFI	OMATEX FIBERGLASS INC	CADDO	OK
OFJ	RIDGE RUNNER AIRBOATS INC	OKEECHOBEE	FL
OFK	WOODSMAN ENTERPRISES LLC	FORT ATKINSON	WI
OFL	CLIMAX CUSTOM BOATS INC	LAKE ELSINORE	CA
OFM	OFFSHORE MARINE USA	N MIAMI BEACH	FL
OFN	MURPHY OFFSHORE MARINE	WESTMINSTER	CA
OFO	SUTPHEN POWER BOATS LLC	CAPE CORAL	FL
OFP	OFFSHORE CONCEPTS INC	GRAND HAVEN	MI
OFQ	HAMMERHEAD BOATS LLC	MYRTLE BEACH	SC
OFR	FAIRMETAL BOATS INC	ANN ARBOR	MI
OFS	OFFSOUNDING YACHTS LTD	CENTERPORT	NY
OFT	THOROUGHBRED BOATS	SANFORD	FL
OFU	MARSH MASTER CHOICE AIRBOATS	LOCHLOOSA	FL
OFV	CHRIS CRAFT	MORGAN CITY	LA
OFW	MASTERPIECE BOATS	IRONWOOD	MI
OFX	OFFROAD SPECIALTY	BOISE	ID
OFY	HEALY & BAILIE	NEW YORK	NY
OFZ	BELL COMPOSITES	TEQUESTA	FL
OGA	SOUTHERN BOAT CO.	MYRTLE BEACH	SC
OGB	OKIE GATOR AIRBOAT LLC	LEXINGTON	OK
OGD	OGDENSBURG BOAT WORKS	OGDENSBURG	NY
OGI	CDS MARINE INC	LEXINGTON	NC
OGO	CANAAN BOATS	PLEASANT VIEW	TN
OGQ	CEDAR ISLAND TENDERS	KILLINGWORTH	CT
OGS	OREGON STREAMLINES	SALEM	OR
OGW	NORTH BROOKLIN BOATS	BROOKLIN	ME
OHB	OCEAN HAWK POWERBOATS	KEY LARGO	FL
OHC	BLACK DOG BOATS INC	DURHAM	ME
OHD	PLAYTIME MANUFACTURING	MINERVA	OH
OHI	OCEANA HOLMES INC	KENNSINGTON	MD
OHJ	BOOK BROTHERS MARINE	STOUT	OH
OHM	OCEAN HORSE	MIAMI	FL
OHN	LATITUDE POWERBOATS	HIALEAH GARDENS	FL
OHP	OCEAN HAWK POWERBOAT	NORTH MIAMI	FL
OHQ	SOUTH JERSEY FABRICATION LLC	SHAMONG	NJ
OHR	RICHWOOD BOATS	MARIETTA	OH
OHS	CHARLES MILL MARINA	MANSFIELD	OH
OHT	TIGER-R-R LINES UNLIMITED	CANFIELD	OH
OHU	OSPREY HOVERCRAFT USA	GERMANTOWN	WI
OHW	OUTRIGGER CONNECTION HAWAII	KAILUA	HI
OHY	MARC BOHN YACHT DESIGN INC	SAN DIEGO	CA
OHZ	OHIO HOMEMADE BOATS	NULL	OH
OIC	OUTDOORSMEN INTL CORP	BEAVER DAM	WI
OII	OUTSIDE INTEREST INC	BROWN SUMMIT	NC
OIK	OMICORN INVESTMENT CRP	SAIPAN	MP
OIM	OCEAN INNOVATIONS & MARINE TECHNOLOGIES	FREEPORT	NY
OIQ	KELLEY’S WELDLING & INDUS SER	RAMSEY	IN
OIS	OUT ISLAND SPORT YACHTS INC	EGG HARBOR CITY	NJ
OIT	COMPOSITE CONSULTING	HAIKU	HI
OIX	OCEAN INSTRUMENTS INC	SAN DIEGO	CA
OJB	ORGEON JET BOAT MFG	ROSEBURG	OR
OJC	OCEAN JAMMER CORP	OPA LOCKA	FL
OJQ	ATOMIC BOATS	ORANGE	CA
OJS	BACKWATER BOATS	MELBOURNE	FL
OJU	BOICE JET BOATS	CENTRAL POINT	OR
OKA	ORU KAYAK INC	SAN FRANCISO	CA
OKB	SATELLITE BOATS	SAPULPA	OK
OKC	SATELLITE BOATS	SEPULPA	OK
OKD	SOUTHERN STYLE CUSTOM BOATS	HENDRIX	OK
OKE	BIG O BOATS LLC	SEBRING	FL
OKG	BRB YACHTS LLC	COCONUT GROVE	FL
OKH	OKLAHOMA HOUSEBOAT MFR	MUSKOGEE	OK
OKI	OLDENKAMP INCORPORATED	HULL	IA
OKL	CLASSIC BOATS INC	AUSTIN	AR
OKM	COMPTON MARINE DESIGN & MFG	FALL RIVER	MA
OKO	OCONNY	LAVONIA	GA
OKP	OYSTEIN KVERNVIK PEDERSEN	TAMPA	FL
OKQ	TYPHOON MARINE LLC	JERSEY CITY	NJ
OKR	SPELLING BUSINESS ENTERPRISES	SAND SPRINGS	OK
OKS	SILVER DOLLAR BOATS	HENDRIX	OK
OKT	SHOWTIME MARINE LTD	SKIATOOK LAKE	OK
OKV	VMI INC	CUSHING	OK
OKZ	OKLAHOMA HOMEMADE BOATS	NULL	OK
OLB	OLD SPICE BOATBUILDING	CHUGIAK	AK
OLC	OLSON CORP	DELAND	FL
OLD	OLD WORLD CRAFTSMEN	GARRETT	IN
OLE	SALTY BOATS RJL INC	WILDWOOD	FL
OLF	OUTLANDS MANUFACTURING	WATERFORD	MI
OLH	OLSEN MARINE INC	EAST DENNIS	MA
OLI	OLMSTED SHIPYARD	LAKE CHARLES	LA
OLJ	ALASKA RIVER SAFARIS INC	HOMESTEAD	FL
OLL	OLD HARBOR MARINE	SWAN’S ISLAND	ME
OLM	OUTLAW MARINE INC	SEAFORD	NY
OLO	SOLO WATERSPORTS INC	BEAUFORT	SC
OLP	OLYMPIC BOAT CO INC.	MONROE	WA
OLQ	PACIFIC RIDGE BOATWORKS	SCIO	OR
OLS	OLYMPIC SUPPLY	SELAH	WA
OLT	ECOSTAR LLC	CHERRY HILL	NJ
OLV	SHORELINE BOATS	LOS ANGELES	CA
OLW	OCEAN LIFE INC	WESTPORT	MA
OLY	OUTER LIMITS YACHTS	LAKEWOOD	OH
OMA	MIDNIGHTHUNDER	MIAMI	FL
OMB	OMNIBOAT INTERNATIONAL	MT PLEASANT	SC
OMC	OUTBOARD MARINE CORP	WAUKEGAN	IL
OMD	OMNI-CAT DESIGNS	OAK RIDGE	TN
OME	OMEGA MARINE INC	ANAHEIM	CA
OMF	OMNI MFG INC	FT LAUDERDALE	FL
OMG	ODUM MCGILL INC	BIRMINGHAM	AL
OMH	OMEGA MARINE DEVELOPMENT INC	BONITA	CA
OMI	OFFSHORE MARINE INC	ST. THOMAS	VI
OMJ	ODYSSEY BOATWORKS	BRIDGEPORT	CT
OMK	OWENS MARINE	SNOHOMISH	WA
OML	OMC FISHING BOAT GROUP INC	MURFREESBORO	TN
OMM	ONE MEZZO MARE MARINE	NAPLES	FL
OMN	OMNI YACHTS INC	FT LAUDERDALE	FL
OMO	CONCH CRUISER BOAT CO	KEY WEST	FL
OMP	OFFSHORE MARINE PERFORMANCE	MIAMI	FL
OMQ	MACKIE’S HOUSEBOAT PTS & REPR	REDDING	CA
OMR	OVERMARINE USA LLC	DANIA BEACH	FL
OMS	JIM OMUNDSON BOAT BLDG	CANBY	OR
OMT	AMERICAN BOAT MFG	CAPE CORAL	FL
OMU	M.G. MURRAY MARINE INC	MECHANICSVILLE	MD
OMV	MIKE MITCHELL	OCEAN SHORES	WA
OMW	MARITIME INC	HATTIESBURG	MS
OMX	OLDPORT MARINE SERVICE	NEWPORT	RI
OMY	MIERKE’S YACHT SERVICE	MURPHY	NC
OMZ	PERFORMANCE OFFSHORE MARINE	CASTAIC	CA
ONB	OCEAN MASTER MARINE	WEST PALM BEACH	FL
ONC	SONIC USA INC	HOLLYWOOD	FL
ONE	ONE ON ONE INNOVATIVE PROD CO	MEMPHIS	TN
ONF	MASON MARINE FABRICATORS	PORTLAND	TX
ONK	NOYAK COMPANY	OYLMPIA	WA
ONL	NEW L’ATTITUDES	NEW SMYRNA BEACH	FL
ONM	MONROE MARINE IND	GIBSONTON	FL
ONO	O. NOBLE BOAT	HERNANDO	FL
ONQ	BAD CAT RIVER BOATS	TILLAMOOK	OR
ONR	OCEAN RAIDER INC	FORT LAUDERDALE	FL
ONS	ONSLOW BAY BOATS	HAMPSTEAD	NC
ONW	NORTHWEST ONE DESIGN INC	PORTLAND	OR
ONY	WHITELINE BOATS LLC	DELHI	LA
OOC	OOLOGAH CANOE CO	OOLOGAH	OK
OOL	OLE-OAXACA LOOM EXPORT	BAKERSFIELD	CA
OON	MOONSTAR HOUSEBOATS	MONTICELLO	KY
OOO	REDFISHBOATS LLC	VERO BEACH	FL
OOQ	SWATH OCEAN SYSTEMS LLC	CHULA VISTA	CA
OOS	MOONSHINE TRAILERS INC	CAVE CITY	KY
OPA	BLADEN COMPOSITES LLC (OOB)	BLADENBORO	NC
OPB	OASIS PLEASURE BOATS INC	COLUMBIA	SC
OPC	ON POINT CUSTOM BOATWORKS	TEQUESTA	FL
OPD	PLATT DESIGN	MADISON	CT
OPE	MISSOURI RIVER OUTFITTERS	COLUMBIA	MO
OPF	SOUTHERN CROSS BOAT BUILDERS	ORANGE PARK	FL
OPG	QUALITY PERFORMANCE	CORONA	CA
OPH	PLACID BOATWORKS	LAKE PLACID	NY
OPI	OUTLAW POWER BOATS	SEMINOLE	FL
OPK	PUNGO MARINE	BELHAVEN	NC
OPL	OUTERLIMITS OFFSHORE PWRBOATS	BRISTOL	RI
OPM	OCEAN PRO MARINE INC	POMPANO BEACH	FL
OPN	PINNACLE BOAT WORKS LLC	AUSTIN	TX
OPO	POWELL & CRISP PLANKSTERS LLC	SUTTONS BAY	MI
OPP	PARADISE BOATS LLC	ELYRIA	OH
OPQ	D C BROWN CUSTOM BOATWORKS (DBA)	DEFUNIAK SPRINGS	FL
OPR	OSPREY SKIFFS INC	GREEN COVE SPG	FL
OPS	POLAR STAR GROUP INC	SAINT PETERSBIRG	FL
OPT	PORTSEA CONCEPTS INC	PALM CITY	FL
OPW	PORTER WOODWORKS & BOAT BLDG	FAIRBANKS	AK
OPX	APACHE OFFSHORE POWERBOATS	DELRAY BEACH	FL
OPY	OCEAN PACIFIC YACHTS	SAN CARLOS	CA
OQA	QUALITY ALUMINUM WELDING	COLUMBUS	MS
OQB	OQUAWKA BOATS & FABRICATION	OQUAWKA	IL
OQC	CUSTOM CHUTES INC	BRADENTON	FL
OQD	ALEXANDER SCREW PRODUCTS	INDIANAPOLIS	IN
OQE	FREEDOM POWERBOATS	RIVERSIDE	CA
OQF	FLORIDA SKIFFS	DEERFIELD BEACH	FL
OQG	BLACKSHEEP BOAT WORKS LTD	MANCHESTER	MI
OQH	HEARTLAND BOATS INC	POPLAR BLUFF	MO
OQI	OKIE PROFESSIONALBUILDING	RALEIGH	NC
OQJ	PHILADEPHIA WOODEN BOAT FACTORY	PHILADELPHIA	PA
OQK	OCEAN BOAT COMPANY LLC	BERLIN	NJ
OQL	R & R BOATWORKS LLC	STUART	FL
OQM	PURSEL CUSTOM MARINE	BROOKINGS	OR
OQN	BON SECOUR BOATS	FOLEY	AL
OQO	SWIFT OCEANICS INC	FORT LAUDERDALE	FL
OQP	FIN WATER (DBA)	JACKSONVILLE	FL
OQQ	PUCKETT FABRICATION & WELDING	SITKA	AK
OQR	ORION BOAT COMPANY	CORAL GABLES	FL
OQS	OUTDOOR SUPPLY COMPANY	SALEM	OR
OQT	LASERPERFORMANCE	PORTSMOUTH	RI
OQU	HEWITT EQUIPMENT	KETCHIKAN	AK
OQV	RECON BOATS	IOLA	WI
OQW	FLYWAY BOATS & FABRICATION LLC	NEW IBERIA	LA
OQX	PREDATOR POWERBOATS	CENTER MORICHES	NY
OQY	HYDROEYE MARINE GROUP LLC	CONNELLYS SPRINGS	NC
ORA	OREGON AIRBOATS	CRISWELL	OR
ORB	ORBITER BOATS INC	PASADENA	TX
ORC	ORCA MRN&FBGLSING INC	ANCHORAGE	AK
ORD	ORCA WORKBOATS	HOQUIAM	WA
ORE	ORCA MARINE SERVICE	HOLLYWOOD	FL
ORF	OHIO RIVER FIBERGLASS	BEAVER FALLS	PA
ORG	ALDEN ROWING SHELLS LLC	CONCORD	MA
ORH	ORCA YACHTS	ARLINGTON	WA
ORI	ORION BOATS INC	HAHIRA	GA
ORJ	CB MARINE	SCAPPOOSE	OR
ORK	ORCA YACHTS LLC	CHESAPEAKE	VA
ORL	MARSH DUCK BOAT CO	WESTLAND	MI
ORM	OLD ROCHESTER MARINE	MATTAPOISETT	MA
ORN	ORION OUTBOARDS LLC	RED CREEK	NY
ORO	SASSRITE BOATS & FABRICATION	MYRTLE CREEK	OR
ORP	SILVER MARINE USA	GIG HARBOR	WA
ORQ	MAN-O-WAR BOATWORKS INC	MIAMI	FL
ORR	ORR INDUSTRIES LLC	HOMOSSASSA	FL
ORS	OFF-ROAD SPECIALTIES	BINGHAMTON	NY
ORT	STEWART MOTOR YACHTS	ORLANDO	FL
ORU	RUBEN’S BOAT SHOP INC	DALEVILLE	AL
ORV	MONTANA RIVERBOATS	BELGRADE	MT
ORW	RIVER WAY CUSTOM BOATS	VICKSBURG	MS
ORX	RIVER DANCE RAFT RENTALS	GRANTS PASS	OR
ORY	OUTER REEF YACHTS INC	FORT LAUDERDALE	FL
ORZ	OREGON HOMEMADE BOATS	NULL	OR
OSA	OSPREY BOATS	BELGRADE	MT
OSB	WHITEWATER BOAT CORP	MIAMI	FL
OSC	OPEN SAILING INC.	MARINA DEL REY	CA
OSD	OSPREY BOAT COMPANY	SILVANA	WA
OSE	AO. SHIBI INC	KAILUA-KONA	HI
OSF	JANOT INC	MIAMI	FL
OSG	OSAGE CANOES LLC	LEBANON	MO
OSH	OFFSHORE YACHTS	SAN DIEGO	CA
OSI	O.O.S.I. MARINE	BOCA GRANDE	FL
OSJ	SHEAFFER BOATS INC.	TAMPA	FL
OSK	SUNDANCE BOATS INC.	BLACKSHEAR	GA
OSL	TATOOSH MARINE	SEATTLE	WA
OSM	OCEAN SCOUT MARINE LLC	BRISTOL	RI
OSN	OFFSHORE SAILING SCHOOL LTD	FORT MYERS	FL
OSO	B.W.S. MARINE	HIALEAH	FL
OSP	OCEANSPORT YACHTS	WILMINGTON	DE
OSQ	SPECTRUM SCIENCES & SOFTWARE	FORT WALTON BEACH	FL
OSR	OSPREY BOATS	LAKELAND	FL
OSS	ODYSSEY YACHTS (DBA)	ARLINGTON	TN
OST	OYSTER BAY BOAT WORKS	JACKSONVILLE	FL
OSU	OSTERCRAFT INC	PORTLAND	OR
OSV	OLD SPICE BOAT BUILDING	CHUGIAK	AK
OSW	CAST AND BLAST BOATS LLC	CHARLESTON	SC
OSX	SANDCASTLE MARINE	CROWN POINT	IN
OSY	OFFSHORE YACHT INC	PALMETTO	FL
OTA	OTECH	OCEAN SPRINGS	MS
OTB	OLDE TAMPA BAY TRADING	SAFTEY HARBOR	FL
OTC	OTTER CRAFT INC	GRANTS PASS	OR
OTD	OREGON TRAIL CANOE COMPANY	EUGENE	OR
OTE	OTIS ENTERPRISES MARINE	SEARSPORT	ME
OTF	TUFF LIL BOAT INC	MONETT	MO
OTG	OTPC INC	CANAAN	NY
OTH	STEELHEAD WELDING & FABRCTNG	JUNEAU	AK
OTI	OMEGA TECHNOLOGY INC	DAYTON	OH
OTK	ON THE EDGE INC.	BELLEVUE	WA
OTL	OUTLAW POWERBOATS	EAST ALTON	IL
OTM	OCEAN TECH MARINE INC	SOLOMONS	MD
OTN	OLDE TOWNE MARINE	FLORALA	AL
OTO	GLOUCESTER FIBERGLASS	GLOUCESTER	VA
OTP	THRILLER POWERBOATS	FT LAUDERDALE	FL
OTQ	OTTERCRAFT	KINGSTON	WA
OTR	OLYMPIC TOOL & ENGINEERING	SHELTON	WA
OTS	OTT’S YACHTS	MIAMI	FL
OTT	OTTER MARINE	WASILLA	AK
OTW	SATELLITE BASE SYSTEMS	JACKSONVILLE	AR
OTX	OCEAN TECHNICAL SERVICES INC	HARVEY	LA
OTY	OCEAN TECH YACHTS INC	LIGHTHOUSE POINT	FL
OUA	AQUASPORT MARINE IND	MIAMI	FL
OUB	OUTBACK BOATS	LODI	CA
OUC	OUTBACK MARINE	ST PETERSBURG	FL
OUG	BLACKHAWK MOTORBOATS INC	OPA LOCKA	FL
OUH	CAPT CARL CORP	WANCHESE	NC
OUI	OUTDOOR LEISURE	EAGLEVILLE	TN
OUJ	DAVID PAYNE OUTDOORS LLC	HELENA	MT
OUM	OUTLAW MARINE.	SPOKANE	WA
OUP	WATERWAY CONCESSIONS (DBA)	ALEXANDRIA	MN
OUQ	RAINBOW BOAT WORKS	SARANAC	NY
OUT	OUTDOOR FIBERGLASS	BOYCE	LA
OUW	OUTER BANKS BOATWORKS	HARKERS ISLAND	NC
OVB	OHIO VALLEY BOAT & BARGE INC	MADISON	IN
OVC	OCEAN VOYAGER CORP	CLEARWATER	FL
OVE	SOUTH COVE BOAT SHOP	EASTON	PA
OVH	BEER MARINE	HOBE SOUND	FL
OVQ	MICHAEL DORCH WELDING SERVICE	PANAMA CITY	FL
OWA	EXUBERANCE BOATS	OAK BLUFF	MA
OWB	THE BOAT HOUSE INC	PORTLAND	OR
OWC	O’CONNELL’S WOODEN BOAT SHOP	SMITHSBURG	MD
OWD	OLD WOODEN BOATWORKS	BRADENTON	FL
OWE	O.W. ENTERPRISES	PETERSBURG	AK
OWF	BRIAN’S CONSTRUCTION AND FABRICATION	SAINT MARTINVILLE	LA
OWG	GALVESTON BAY BOATS INC	HOUSTON	TX
OWK	OPENWATER KAYAKS LLC	BROKEN ARROW	OK
OWL	OWL CREEK BOAT WORKS	ALVA	FL
OWM	WALLACE MARINE	PLAIN CITY	OH
OWN	DOUGLAS OWENS	WINTER SPRINGS	FL
OWP	ORIGINAL WANAMAKER	WHEAT RIDGE	CO
OWQ	POWER SAILING CENTER	BURTON	OH
OWS	SARATOGA YACHT SALES	OLYMPIA	WA
OWT	TAYLOR BOATS	YARMOUTH	ME
OWW	OSPREY WHITEWATER	GRANTS PASS	OR
OWY	ONE WAY WELDING	HOMER	AK
OXD	OCEANX DISTRIBUTORS INC	NORCO	CA
OXF	OXFORD BOATYARD	OXFORD	MD
OXQ	JOHN S TEMPLETON	CHARLESTON	SC
OXT	XTREME COMPANIES INC	STANTON	CA
OYB	OCEAN GATE YACHT BASIN	OCEAN GATE	NJ
OYC	ORINDA YACHT CO	BYRON	CA
OYE	OFFSHORE YACHTS EAST INC.	UNK	NU
OYI	OFFSHORE YACHTS INTL LTD	S NORWALK	CT
OYJ	SPECIALTY WELDING SERVICE INC	ST. MARTINVILLE	LA
OYN	MALLARD MARINE	MOLALLA	OR
OYO	O8O STUDIO INC	TAMPA	FL
OYQ	RIVERWORKS	JOHNSONVILLE	SC
OYR	OYSTER BAY BOATS INC	GULF SHORES	AL
OYS	J C MANN & ASSOCIATES	ANNAPOLIS	MD
OYT	OCEAN YACHTS INC	OAKLAND	CA
OZB	OSTROM CONSTRUCTION CO INC	SALEM	OR
OZE	ZEN FISHING INC	LYLES	TN
OZM	ZOUMUSA LLC	BOCA RATON	FL
OZQ	NUCANOE	BELLINGHAM	WA
PAA	PORTLAND PERMA-FLOAT	PEAKS ISLAND	ME
PAB	PADDLE KING INC	CARSON CITY	MI
PAC	PACEMAKER YACHTS	WAKEFIELD	MA
PAD	PADGETT CUSTOM BOATS INC	JACKSONVILLE	FL
PAE	OCEAN SHIPBLDG CORP	FT LAUDERDALE	FL
PAF	SPECIAL SERVICES DIV	PATRICK AFB	FL
PAG	PANGA LLC	DANIA BEACH	FL
PAH	PACIFIC SABOT	MARINA DEL RA	CA
PAI	PACIFIC ASIAN ENTERPRISES INC	DANA POINT	CA
PAJ	PALMER JOHNSON YACHTS LLC	STURGEON BAY	WI
PAK	WESTERN WATERS	PARK CITY	UT
PAL	PALOMER BOATS INC	VAN NUYS	CA
PAM	PRO/AM BOATS	HAYWARD	CA
PAN	PANGA USA LLC	CORPUS CHRISTI	TX
PAO	PATRICKS TRAILER/CAMP SALES	JACKSONVILLE	NC
PAP	PANTHER AIRBOAT CORP	COCOA	FL
PAQ	PACIFIC CRUISING YACHT	PLEASANTON	CA
PAR	PARADISE TENDERS LLC	CAT SPRING	TX
PAS	PASSPORT YACHTS EAST INC	ANNAPOLIS	MD
PAT	BOCA GRANDE BOAT WORKS INC	SARASOTA	FL
PAU	PORT-A-BOAT INC	BUFFALO	NY
PAV	PORT ARTUR FIBERGLASS	PORT ARTHUR	TX
PAW	P.W. WELDING.	SEATTLE	WA
PAX	PANTHER BOATS	PERRYSBURG	OH
PAY	PACESHIP YACHTS LTD	MAHONE BAY	NS
PAZ	PENNSYLVANIA HOMEMADE BOATS	NULL	PA
PBA	PERFECTION POWERBOATS INC	MIAMI	FL
PBB	PETERSBURG BOAT WORKS	CLIFTON PARK	NY
PBC	CLAY CRAFT BOAT CO	LAKE CHARLES	LA
PBD	PALM BEACH WEERES	WYOMING	MN
PBE	PARADISE BOAT COMPANY	EMPIRE	CO
PBF	MASTER YACHT SALES-DBA	POMPANO BEACH	FL
PBG	PREMIER BOATS INC	ARLINGTON	WA
PBH	COPPER JOHN’S BOATS INC.	FARMINGTON	AR
PBI	PARADISE BOATS INC.	MIAMI	FL
PBJ	PRO ANGLER BOATS INC	COCOA BEACH	FL
PBK	SPORTCRAFT (DBA)	PERRY	FL
PBL	POINT BLANK LAYOUT BOATS LLC	STOWE	PA
PBM	POSEIDON BOAT MANUFACTURERS INC	FORT MYERS	FL
PBN	PREDATOR BOATS	HELENDALE	CA
PBO	PEINERT BOAT WORKS	MATTAPOISETT	MA
PBP	POLAR BOATS & YACHTS	NORTH POLE	AK
PBQ	PELICAN BOATWORKS LLC	CAPE CORAL	FL
PBR	BAY SHELLS INC	SEATTLE	WA
PBS	PETERSON BOAT SPECIALTIES	LAKE HAVASU CITY	AZ
PBT	P B MOTOR YACHTS LLC	HOLLAND	MI
PBU	PACIFIC BOAT SALES	BILLINGHAM	WA
PBV	PEMAQUID HARBOR YACHTS	NEW HARBOR	ME
PBW	PIECE BOAT WATERCRAFT INC	NOANK	CT
PBX	PARAGON BOAT WORKS (DBA	NAMPA	ID
PBY	PACIFIC BOATS INC	REDDING	CA
PBZ	PERTUIT SALES & SERVCE	RACELAND	LA
PCA	POWER CANOES	CLEARWATER	FL
PCB	PEDIGREE CATS	RAYMOND	WA
PCC	THE POWERCAT COMPANY LLC	CORAL SPRINGS	FL
PCD	PINEY CREEK BOAT BUILDER	KNOXVILLE	AR
PCE	P & C BOATS	ST PETERSBURG	FL
PCF	PYRAMID CUSTOM FABRICATION	CENTRAL POINT	OR
PCG	PACIFIC COAST KAYAKS	HARRIMAN	TN
PCH	CHAMPION BOATS LLC	FLIPPIN	AR
PCI	PERFORMANCE CRUISING INC	ANNAPOLIS	MD
PCJ	PLACE CRAFT BY HAMILTON INC	SOUTH EL MONTE	CA
PCK	PACKARD INC	SARASOTA	FL
PCL	PELICAN CUSTOM FLATS BOATS LLC	TAMPA	FL
PCM	PLEASURECRAFT ENGINE GROUP	LITTLE MOUNTAIN	SC
PCN	PRO CAT MARINE INTERNATIONAL	CAPE CANAVERAL	FL
PCO	PINE CONE BOATWORKS	CLAYVILLE	NY
PCP	PACIFIC INTERNT’L MRNE	OAKLAND	CA
PCQ	PHILIPPINE CUST YCT IN	SOLOMONS	MD
PCR	PAUL CRAFT FABRICATION	BLANCHESTER	OH
PCS	PACIFIC SEACRAFT LLC	WASHINGTON	NC
PCT	PACIFIC CUSTOM BOAT BLDG	KAPOLEI	HI
PCU	PACE BOATS	PHOENIX	AZ
PCV	PRECISION CUSTOM BOATS	MATLACHA	FL
PCW	PRECISION BOAT WORKS	PALMETTO	FL
PCX	PEARSON MARINE GROUP	WARREN	RI
PCY	PRINCESS MARINE	HAVELOCK	NC
PCZ	PAUL’S CANOES	PHILADELPHIA	PA
PDA	ROBERT JARMAN	EMERYVILLE	CA
PDB	PADEBCO CUSTOM YACHTS	ROUND POND	ME
PDC	P & D CLASSIC INC	MIAMI	FL
PDD	PADDLECAT	MALIBU	CA
PDE	PERFORMANCE DESIGN INC	HARRISON	OH
PDF	SALERNO BOAT WORKS INC	PORT SALERNO	FL
PDG	CAMPBELL YACHTS	SANTA ANA	CA
PDH	PALMAS BOAT REPAIR CO	HIALEAH	FL
PDI	PRO DESIGN INC	WAUKESHA	WI
PDJ	PEL BOATS/PRECISION ETCHING	CROWNSVILLE	MD
PDK	PEARCE AIRBOATS	ROCKPORT	TX
PDL	PRINDLE CATAMARANS	SANTA ANA	CA
PDM	PACIFIC DOLPHIN INC	OCEANSIDE	CA
PDN	PACESETTER BOAT CO	HIXSON	TN
PDO	PEE DEE BOAT COMPANY	EFFINGHAM	SC
PDP	ADVANCE YACHTS INC	CLEARWATER	FL
PDQ	POPEYE DINGHIES	RANCHO CORDVA	CA
PDR	PRO-DRIVE OUTBOARD LLC	LOREAUVILLE	LA
PDS	PUDDLE DOCK BOATWORKS	PORTSMOUTH	NH
PDT	P&D TRADING CO.	NEW YORK	NY
PDU	PHANTOM PRODUCTS LTD	SAYVILLE!@ L.I.	NY
PDV	PLASTICS DIV-IND COMP	NORCROSS	GA
PDW	PRODESIGN INC	ELKHART	IN
PDX	P.D.S.T. BOATS	COLUMBIA	SC
PDY	PENDER BOAT CO INC	BURGAW	NC
PDZ	POTTSDAM BOATS	WILTON	NH
PEA	PEARSON YACHTS	MADISON	WI
PEB	SEA STATE ONE MARINE	ANCHORAGE	AK
PEC	PERFORMANCE FIBERGLASS	MESQUITE	TX
PED	HYDRO/CAT/MACH-1	CLEARWATER	FL
PEE	PEASE BOATWORKS	CHATHAM	MA
PEF	EXOTIC MARINE INC	POMPANO BEACH	FL
PEG	PENGUIN ENTERPRISES (DBA)	DELTAVILLE	VA
PEH	PORT EAST YACHTS & MARINE LLC	EASTPORT	ME
PEI	PELICAN FIBERGLASS LLC	RESERVE	LA
PEJ	PERRY & ASSOCIATES	PLANO	TX
PEK	PATEKA ENT INC	COVINGTON	GA
PEL	PAUL E LUKE INC	EAST BOOTHBAY	ME
PEM	PEMBERTON MINI AIRBOATS LLC	WEST JORDAN	UT
PEN	REGENCET INTERNATIONAL	Vermilion	OH
PEO	PEPPER ASSOCIATES	FROSTBURG	MD
PEP	PARADISE RECREATIONAL	LOS ANGELES	CA
PEQ	PELICAN BOAT CO	CAROLINA BCH	NC
PER	SOUTHERN CALIFORNIA PERFORMANCE BOATS LLC	ANAHEIM	CA
PES	PERFORMANCE SKIER	MELROSE	FL
PET	PETERSON BUILDERS INC	STURGEON BAY	WI
PEU	PETREL	FAJARDO	PR
PEV	MARINE DEVELOPERS LTD	HURON	OH
PEW	OPPERMAN – WARING	BEACH HAVEN PK	NJ
PEX	PETERSBURG PUBLIC HIGH SCHOOL	PETERSBURG	AK
PEY	HILINER MARINE	SO DARTMOUTH	MA
PEZ	PRECISION ENG PLASTIC	NILES	MI
PFA	PELLE PETTERSON AB	ASKIM	NU
PFB	PANGASPORT FISHING BOATS INC	BOCA RATON	FL
PFC	TITO RIVINO	ALAMEDA	CA
PFD	PITSBURG FIBERGLASS INC	PITTSBURG	IL
PFE	PERFORMANCE BOATS INC	N MIAMI BEACH	FL
PFF	PITTS FABRIBATION	CLARKSVILLE	FL
PFG	PERFORMAGLASS	FORDLAND	MO
PFH	PROFESSIONAL FBGLS SVC	BRIGHTON	MI
PFI	PATRICK FIBERGLASS INC	YOUNGSVILLE	NC
PFJ	PERFORMANCE MARINE	QUINCY	MA
PFK	PACIFIC FIBERMOLD CO	SAN DIEGO	CA
PFL	NEW PLAST S.P.A.	26010-CREMONA	NU
PFM	PACIFIC FLYING DUTCHMAN	BEAVERCREEK	OR
PFN	PUFFIN BOATS LTD	HARRISBURG	IL
PFO	CALIF. MRN PARTS & SVC	HAYWARD	CA
PFP	PIONEER FOAM PLASTICS	PENSACOLA	FL
PFQ	MARINE-TECH INDUSTRIES	SAN ANTONIO	TX
PFR	PADUCAH INDUS FBRG INC	PADUCAH	KY
PFS	PERFORMANCE SAILING LLC	ANNAPOLIS	MD
PFT	PERFORMANCE TENDERS USA	FT LAUDERDALE	FL
PFU	CLARK CUSTOM BOATS	GRAVEL RIDGE	AR
PFV	PRODUCTION FIBERGLASS	OAKDALE	CA
PFW	FOUR WINNS LLC	CADILAC	MI
PFX	PERFORMANCE ANGLER POWERBOAT	WINSTON SALEM	NC
PFY	PROFORM	SAN MARCOS	CA
PFZ	PORTA FLOAT	GALLATIN	TN
PGA	DONN G KAYLOR CO	NEW ORLEANS	LA
PGB	AMBURG BOATCRAFT	DELTAVILLE	VA
PGC	SEA PROBE INC	MIAMI	FL
PGD	PRODUCTION GLASS & DSN	PORTLAND	OR
PGE	PAGE ENTERPRISES INC	ORLANDO	FL
PGF	PRECISION FIBERGLASS P	GROVE CITY	MN
PGG	SPRING LAKE AFLOAT	NESHKORA	WI
PGH	PERMA ‘R’ PRODUCTS	GRENADA	MS
PGI	PROGRESSION BOATS INC	COPIAGUE	NY
PGJ	PELICAN BAY BOAT CO	HARBOR	OR
PGK	CASCO BAY WOOD PROD	PORTLAND	ME
PGL	GLASTRON LLC	CADILLAC	MI
PGM	PAGA MARINE	ST GEORGE	ME
PGN	PACIFIC MFG INC	MARYSVILLE	WA
PGO	MARINE PERFORMANCE HULL	BAKERSFIELD	CA
PGP	PINE GROVE PLASTICS	EAST FREETOWN	MA
PGQ	MARINE SOUTH	CHARLESTON	SC
PGR	PROGRESSIVE MFG CO	ELLINGTON	MO
PGS	PEGASUS PRODUCTS	CHATSWORTH	CA
PGT	PRO WELD BOAT MFG CO	STEELVILLE	MO
PGU	PANTHER FBRGLS PRODS	ROGERSVILLE	AL
PGV	PROGLAS MANUFACTURING INC.	ALICE	TX
PGW	ALASKA RAFT HOUSES LTD	ANCHORAGE	AK
PGX	PRO GLASS	ROUND TOP	TX
PGY	FOUR SEASONS MARINE	GRAND ISLAND	NE
PGZ	PRO FIBERGLASS	ACWORTH	GA
PHA	SJX JET BOATS INC (DBA)	OROFINO	ID
PHB	PHANTOM ENTERPRISES INC	ATHENS	TX
PHC	PRESERVATION HULL CO	CHIPLEY	FL
PHD	S & S BOAT CO	KINGSLAND	TX
PHE	BILLS OUTBD & MOTOR SERV	HINGHAM	MA
PHF	PHOENIX FIBERGLASS	PHOENIX	AZ
PHG	SPLASH MARINE.	OKLAHOMA CITY	OK
PHH	P & H MFG	OCONOMOWOC	WI
PHI	PHILLIPS MACHINE CO	SAN BRUNO	CA
PHJ	JONES P.L. BOATYARD $ MARINA	FISHING CREEK	MD
PHK	PHILBRICK BOAT WORKS	OAKLAND	CA
PHL	PHILADELPHIA MARITIME MUSEUM	PHILADELPHIA	PA
PHM	PORT HAMMOND BOAT YARD	MAPLE RIDGE	BC
PHN	PHINN YACHTS	ELKTON	MD
PHO	PHOWLER BOAT COMPANY	CLINTON	IA
PHP	PRECISION HYDROPLASTCS	HOUSTON	TX
PHQ	PEA HILL ENTERPRISES INC.	KITTY HAWK	NC
PHR	PARKER-DAWSON CORP	COHASSET	MA
PHS	PHOENIX MARINE SYSTEMS LLC	DALLAS	NC
PHT	PHANTOM MFG INC	DUBLIN	CA
PHU	PHANTOM BROTHERS INC	MIAMI	FL
PHV	PACIFIC HOVER CRAFT	S EL MONTE	CA
PHW	SEAFLITE ENTERPRISES	HUNTINGTN BCH	CA
PHX	PHOENIX POKE BOATS.	MC KEE	KY
PHY	ZEPHYR FBGLS PRO INC	ST AUGUSTINE	FL
PHZ	PYRAMID BOAT WORKS	HAYWARD	CA
PIA	PERFORMANCE MARINE ASC	COSTA MESA	CA
PIB	GRANGERS SPL PRFRMC BT	IRWINDALE	CA
PIC	PWC ISLAND CRUISERS LLC	ARDMORE	OK
PID	TRI-TOWN	HARRINGTON	ME
PIE	WEST MARINE INC	SAN DIEGO	CA
PIF	AUTOMOTIVE & SATELITTE	NEW SMYRNA BC	FL
PIG	PIROGUE	WHITEVILLE	TN
PIH	FOUNDER’S INC	W JORDAN	UT
PII	PALCO INDUSTRIES INC	BAXTER SPRNGS	KS
PIJ	PRO-RIG	ALBUQUERQUE	NM
PIK	PINNACLE DESIGN GROUP	GOLETA	CA
PIL	KUEHL BOATS INC	OSHKOSH	WI
PIM	PANTERA CUSTOM SKI BOATS	NEWBURY PARK	CA
PIN	PONTOON BOATS INT	FT MEYERS	FL
PIO	BLUEWATER MARINE GROUP INC	NEWBERRY	SC
PIP	KETRON ANNAPOLIS GROUP	ANNAPOLIS	MD
PIQ	PORT ELEVEN BOAT CO	OMAHA	NE
PIR	EAGLE ONE PERFORMANCE PRODUCT	PANAMA CITY	FL
PIS	PISCES INTL INC	WETUMKA	OK
PIT	PIONEER BOATS INC	MARTINEZ	CA
PIU	PIRAHNA SPORT BOATS	ATHENS	TX
PIV	SUNSPIRIT MARINE INC	CLEARWATER	FL
PIW	PAWLEYS ISLAND BOAT WORKS INC	PAWLEYS ISLAND	SC
PIX	PIRANHA BOATS INC	DELAND	FL
PIY	PERFORMER YACHTS INC	RICHMOND	VA
PIZ	PIRANHA BOATS	RESERVE	LA
PJA	PARMER PIROGUE	STONEWALL	LA
PJB	PERFORMANCE JET BT MFG	HOT SPRINGS	AR
PJC	P & N FIBERGLASS FABRICATIONS	LUMBERTON	NC
PJD	P&D CUSTOM SAILBOATS	FALLBROOK	CA
PJE	PALMER JOHNSON SAVANNAH INC	SAVANNAH	GA
PJF	PRECISION MACHINE & MANUFACTURING INC	BELLINGHAM	WA
PJG	PENGUIN BOAT COMPANY	ROHNERT PARK	CA
PJH	PHANTOM MARINE INC	LEWISTON	ID
PJI	PHANTOM BOATS INC	SARASOTA	FL
PJJ	PERFECTION BOATS INC	FORT WALTON BCH	FL
PJK	PROJECT MARINE INTL	IRVINE	CA
PJL	PAUL’S MARINE SERVICE	GREENBACK	TN
PJM	PERFORMANCE BOATS PLUS	MIDDLETOWN	CT
PJN	PLATFORM BOATS INC	BOTHELL	WA
PJO	PRINCETON BOAT REPAIR	MIAMI	FL
PJP	POINT PACKET CO	PT PLEASANT	NJ
PJQ	JLDR FINANCIAL INC	CARLSBAD	CA
PJR	PAUL RASPANTE	SURRY	ME
PJS	P J’S MUSSELCRAFT	KENOSHA	WI
PJT	CALIF PERFORMANCE JET BOATS	LAS VEGAS	NV
PJU	PUDDLE JUMPER BOATS	CALDWELL	KS
PJV	PARTY CAT BOAT COMPANY	SHREVEPORT	LA
PJW	ZIPPER MARINE	SANTA CRUZ	CA
PJX	PERFORMANCE JET SYSTEMS INC	ANAHEIM	CA
PJY	THE BARNICLE GROUP LLC	RICHLAND CENTER	WI
PJZ	SUNLINE BOAT CO.	PADUCAH	KY
PKA	PAYNE’S BOAT WORKS	MILTON	FL
PKB	PLEASURE CRAFT BOAT WK	TACOMA	WA
PKC	LUMAFISH INC	WEDGEFIELD	SC
PKD	NOVURANIA OF AMERICA INC	VERO BEACH	FL
PKE	PACIFIC FAR EAST IND	COSTA MESA	CA
PKF	PACIFIC MARINE CONST	TOLEDO	OR
PKG	PEMBROKE BOAT CO	PEMBROKE	ME
PKH	PACIFIC TENDER MRN INC	EDMONDS	WA
PKI	POSEIDON KAYAK IMPORTS	WALPOLE	ME
PKJ	PRO-KAY	SORRUM	NC
PKK	YOKOSUKA YAMAHA CO LTD	GMF	GU
PKL	PATRICK’S LANDING	CEDARVILLE	MI
PKM	PETERSON MFG CO	JACKSON GAP	AL
PKN	CLASSIC SAILING YACHTS	FT LAUDERDALE	FL
PKO	PATCO GLASS CO	MAYNARDVILLE	TN
PKP	PERRISH MARINE PROD	ROCK ISLAND	IL
PKQ	PROTECTOR BOATS INC	TOPEKA	KS
PKR	PADDLE KING	YUMA	AZ
PKS	PAKONEN & SON	ABERDEEN	WA
PKT	SMITH BOATS INC	SEBASTIAN	FL
PKU	SPINNOOKA SAIL CRAFT	DANIA	FL
PKV	PORSCHE MARINE OF N AM	HOLLYWOOD	FL
PKW	PICKWICK BOAT CO	PICKWICK DAM	TN
PKX	ADMIRAL CRAFT BOATS	KNOXVILLE	TN
PKY	PACIFICA BY KIPPER YACHTS	COSTA MESA	CA
PKZ	THOMAS PERKINS	WESTPORT	MA
PLA	PLATTE RIVER AIRBOATS	SPRINGFIELD	NE
PLB	PERMA CRAFT BOAT CORP	DELRAY BEACH	FL
PLC	PRO-LINE BOATS	WASHINGTON	NC
PLD	POLLARD ENT INC	BRADENTON	FL
PLE	POLARIS INDUSTRIES INC	SPIRIT LAKE	IA
PLF	PLAY CRAFT PONTOON CO	RICHLAND	MO
PLG	POLYMOLD	HONOLULU	HI
PLH	POLARIS INDUSTRIES	APOLLO BEACH	FL
PLI	TRULINE INC	PUYALLUP	WA
PLJ	PILGRIM LIVE-ABOARD YACHTS IN	DANIA	FL
PLK	KEITH MARINE INC	PALATKA	FL
PLL	PIRELLI SPA	20038 SEREGNO	NU
PLM	POLYMERIC PRODUCTS INC	WEST PALM BEACH	FL
PLN	INDUSTRIAL FIBERGLASS	FEDERAL WAY	WA
PLO	PERT LOWELL CO	NEWBURY	MA
PLP	PACIFIC MARINE DISTB	PORTLAND	OR
PLQ	PLYCO	CANDIA	NH
PLR	POLAR KRAFT MFG CO	SYRACUSE	IN
PLS	PLEASURE CRAFTS	WEST LIBERTY	KY
PLT	PILOT BOAT CO.	RYE	NY
PLU	PLUM BRANCH YACHT CLUB (DBA)	PLUM BRANCH	SC
PLV	FIBERGLASS FABRICATORS	PASCAGOULA	MS
PLW	PALMER ENTERPRISES	LAKE HAVASU	AZ
PLX	STARCRAFT	NEW PARIS	IN
PLY	PLYMOUTH BOAT WORKS	PLYMOUTH	MA
PLZ	PLAQUEMINE FIBERGLASS	NEW ORLEANS	LA
PM2	THE PERSIMMON MARKET INC	BURLINGTON	MA
PMA	PAT MOORE CANOES INC	STOUGHTON	WI
PMB	PAMOLA BOATS	CORPUS CHRISTI	TX
PMC	POST MARINE CO INC	MAYS LANDING	NJ
PMD	PRIME MARINE DEVELOPMENT	BRADENTON	FL
PME	PRECISION METALCRAFT LLC	MERIDEN	KS
PMF	PAMCRAFT BOATS	SAINT JOHNSVILLE	NY
PMG	PHOENIX MARINE INC	HIALEAH	FL
PMH	PACIFIC MARINER INC (OOB)	LA CONNER	WA
PMI	PRO MARINE INC	BEAUFORT	NC
PMJ	PERFORMANCE MARINE INTL	CORBIN	KY
PMK	PROMARK MARINE	GOLD HILL	OR
PML	MILLER BOAT CO	HOMESTEAD	FL
PMM	PASSAGE MAKER MARINE INC	FORT LAUDERDALE	FL
PMN	PROFORMANCE MARINE INC	MIAMI	FL
PMO	PORTMAN MARINE INC	FT LAUDERDALE	FL
PMP	PELICAN MARINE PRODUCTS LLC	CRYSTAL RIVER	FL
PMQ	PACIFIC ODYSSEY INC	SAN FRANCISCO	CA
PMR	PERFORMANCE MARINE INC	KENNEBUNK	ME
PMS	BOAT & MOTOR SERVICES	RIVERSIDE	CA
PMT	POWERTEC MARINE	JACKSONVILLE	FL
PMU	PROMARINE BOATS USA	POMPANO BEACH	FL
PMV	PISCES MARINE	ST PETERSBURG	FL
PMW	PATRICK M MONTI	CHESAPEAKE	MD
PMX	PACIFIC MARINE IND	SANTA ANA	CA
PMY	PREMIER MARINE INC	WYOMING	MN
PMZ	PALMER MARINE SERVICES	LYNN HAVEN	FL
PNA	PRONAUTICA	DORAL	FL
PNB	PIONEER BOAT INC	CORD	AR
PNC	POLYNESIAN CONCEPTS	SANTA ANA	CA
PND	PEREGRINE MARINE	MENLO PARK	CA
PNE	PANTHER ENTERPRISES	LEVEL PLAINS	AL
PNF	PAMPLIN’S FABRICATORS	ANACORTES	WA
PNG	PHANTOM MARINE	MOORHEAD	MN
PNH	PINE ISLAND BOAT CO	NORTH DARTMOUTH	MA
PNI	PENNY MANUFACTURING	NEWPORT	WA
PNJ	PANDA BOATS	SAN DIEGO	CA
PNK	PENKE PLASTICS	GREEN BAY	WI
PNL	SKIPJACK-FT LAUDERDALE	FT LAUDERDALE	FL
PNM	PORTLAND MARINE MANUFACTURING	PORTLAND	OR
PNN	PONTOON CO OF AMERICA	CROSS HILL	SC
PNO	INLAND MARINE INDUST.	ALBANY	OR
PNP	PANTHER MARINE INC	FT LAUDERDALE	FL
PNQ	PANTARIS YACHTS	NEW YORK	NY
PNR	PIONEER BOAT	CHEWELAH	WA
PNS	BLAZER BOATS INC	PENSACOLA	FL
PNT	PIONEER BOATS	ATASCADERO	CA
PNU	PANACRAFT BOAT CO	LAKE PANASOFFKE	FL
PNV	PAY N SAVE STORES INC	SEATTLE	WA
PNW	SEAPLANER BOATS	RIO HONDO	TX
PNX	PHOENIX SABOT	LONG BEACH	CA
PNY	STINGRAY BOAT COMPANY	HARTSVILLE	SC
PNZ	STAUDACHER HYDROPLANES	KAWKAWLIN	MI
POA	SEA-PRO BOATS	MAUMEE	OH
POB	POORBOYS LLC	STEINHATCHEE	FL
POC	POCTA INTERNATIONAL CORP	INCLINE VILLAGE	NV
POD	EJ1989 ACQUISITION	PORTSMOUTH	RI
POE	PROCAT INDUSTRIES INC	W PALM BEACH	FL
POF	PERFORMANCE OFFSHORE	OSTERVILLE	MA
POG	PRO GLASS MRN-VALDOSTA	VALDOSTA	GA
POH	POD FISHER	PALM DESSERT	CA
POI	POINT HUDSON BOAT SHOP LLC	PORT TOWNSEND	WA
POJ	POLLARD SAILERS INC	HOLLAND	MI
POK	PRO-BUILT BOAT CO	LAKE HAVASU	AZ
POL	POLYGROUP SERVICES N.A. INC	EAST DUNDEE	IL
POM	POW OARS MARINE	TUCSON	AZ
PON	PONTOON RESTORATION	WARSAW	IN
POO	PHILLIPS FABRICATION	FRIDAY HARBOR	WA
POP	PORT OF PIRATES	LYNNWOOD	WA
POQ	ARROW PROP	MEEKER	OK
POR	PORTA FIBERGLASS INC	EDGEWATER	FL
POS	POSITIVE BOAT CO	SEATTLE	WA
POT	AQUA-RAY INC	RIVERSIDE	CA
POU	POLY TOTE BOAT DIVISION OF	CAVE CREEK	AZ
POV	PRO ADVANTAGE	SALT LAKE CITY	UT
POW	SAILPOWER CORP	SPRING FIELD	MA
POX	SPORTSTER BOAT CO	BAXTER	KY
POY	PELORUS YACHT SALES INC	HELLERTOWN	PA
POZ	SEA-PRO BOATS INC	WARRICK	RI
PPA	PANTERA POWERBOATS	Miami	FL
PPB	PARADISE POWER BOATS	ELYRIA	OH
PPC	PIPERCRAFT INC	WAUKESHA	WI
PPD	PORTLAND PUDGY INC	PORTLAND	ME
PPE	PERFORMANCE PLUS PROD	GREENVILLE	MS
PPF	PANTERA POWER BOATS	OVERLAND PARK	KS
PPG	PANTERA POWERBOATS INC	N MIAMI	FL
PPH	PROFILE PERFORMANCE MARINE	HOUSTON	TX
PPI	CHARLOMA INC	CHERRYVALE	KS
PPJ	PARAMOUNT POWERBOATS INC	DANIA BEACH	FL
PPK	PUMA POWER BOATS INC	ST CLOUD	FL
PPL	FLORIDA FBGLS SHOP	CLEARWATER	FL
PPM	PANTHERA MARINE BOATS	SANTA FE SPGS	CA
PPN	PQ MARINE HOLDINGS	HOLLAND	MI
PPO	ALL AMERICAN MARINE INC	BELLINGHAM	WA
PPP	EVERGREEN BOAT WORKS INC	DAWSONVILLE	GA
PPQ	FIBERGLASS COMPOSITES	DENHAM SPRINGS	LA
PPR	PRO FAB IND..	STANWOOD	WA
PPS	PLEASURE PRODUCTS INC	ROCKVILLE	MD
PPT	PURE PLATINUM POWERBOATS	LAKE HAVASU CITY	AZ
PPU	POWERBOAT P1 USA LLC	APOPKA	FL
PPV	REYCO PRODUCTS INC	ARLINGTON	TX
PPW	PAW PAWS PIROGUES INC	COVINGTON	LA
PPX	PLATINUM POWER BOATS INC	FORT LAUDERDALE	FL
PPY	THE FRENRY COMPANY INC	CLEARWATER	FL
PPZ	PP-YACHTS	BONITA	CA
PQA	POSITIVE PLASTIC SYSTM	GENOA	IL
PQB	PORT-A-BOAT CORP	PENSACOLA	FL
PQC	HYDROTECH SYSTEMS INC	MEDFORD	OR
PQD	CARLOS AVILA CRUZ	SANJARDO	PR
PQE	PRECI CORPORATION	LAKELAND	FL
PQF	PLEASURE CRAFT INC	BLOOMINGTON	IN
PQG	PORT SALERNO MARINE	PORT SALERNO	FL
PQH	PACIFIC ROWING CRAFTERS CORP	SAUSALITO	CA
PQI	PRESQUE ISLE SAILING-SHIP LTD	ERIE	PA
PQJ	PRO-D MARINE	JEANERETTE	LA
PQK	PARKER & SONS KODIAK BOATS	KODIAK	AK
PQL	POINT LA JOLLA	LA JOLLA	CA
PQM	TRANSOM BOATWORKS	NEW HARBOR	ME
PQN	PERMIT MARINE INC	ALVA	FL
PQO	PRECISION MARINE MFG	RENO	NV
PQP	PREDATOR MARINE INC	HIALEAH	FL
PQQ	CAHABA BOATS	CAMDEN	AL
PQR	PRONTO BOATWORKS INC	FULTON	TX
PQS	PLASTIC MECHANICAL SP	BILLINGS	MT
PQT	PALMETTO BOAT CO	CLIO	SC
PQU	POTOMAC STAR MARINE	SHADY SIDE	MD
PQV	PEACHTREE ENTERPRISES INC	HAZARD	KY
PQW	PEQUOT MARINE	WARWICK	RI
PQX	DESIGNER DINGHYS	PENOBSCOT	ME
PQY	PEMBROKE YACHT SALES	EDENTON	NC
PRA	EL MARINO RS INC	HUMACAO	PR
PRB	PARKER RIVER BOAT WORKS	FREMONT	NH
PRC	PRECISION BOAT WORKS	GOLETA	CA
PRD	PREDATOR MARINE	E. DETROIT	MI
PRE	PREMIER BOATS INC	ANAHEIM	CA
PRF	SONNY GANDEE POWER BOATS	BUFORD	GA
PRG	FIN & FEATHER PROD.INC	MARSHALL	TX
PRH	PRO-TECH FIBERGLASS CO.	CHULA	GA
PRI	PRIMA SEA LLC	LOS FRESNOS	TX
PRJ	GLEASON BOAT WORKS	KINARD	FL
PRK	PRO-TECH FIBERGLASS	CHULA	GA
PRL	FIBERTECH CO. INC.	VERO BEACH	FL
PRM	PRESIDENT MARINE INT’L..	N. MIAMI BEACH	FL
PRN	PROUT U.S.A.	BALTIMORE	MD
PRO	PRODIGY BOATS	JASPER	GA
PRP	PLUCKEBAUM CUSTOM BOATS.	PROSPECT	KY
PRQ	PINE RIDGE CORP	DUNCANSVILLE	PA
PRR	PREDATOR POWERBOATS	JASPER	AL
PRS	POWERSKIFF LLC	NEWPORT BEACH	CA
PRT	PETRELITE INC	DEBARY	FL
PRU	PREDATOR INFLATABLES	KEARNY	NJ
PRV	PRIVATE ISLAND II LLC	NIXA	MO
PRW	PERRYWINKLE (USA) INC	WEST COLUMBIA	SC
PRX	P R SPECIALTIES	AVON PARK	FL
PRY	PRIORITY BOAT	MARATHON	FL
PRZ	PUERTO RICO HOMEMADE BOATS	NULL	PR
PSA	CONQUEST INFLATABLE CRAFT	ARLINGTON	WA
PSB	SCARAB	CADILLAC	MI
PSC	SCORPION POWERBOATS CORP	N. VERSAILLES	PA
PSD	PEARSON UNLIMITED	CASTROVILLE	CA
PSE	SINGMARINE (AMERICA) CORP.	FULLERTON	CA
PSF	PARKS REPAIR	KNOXVILLE	AR
PSG	PERFORMANCE SKI BOATS	SANTA ANA	CA
PSH	PACIFIC SAILING ASSOC	MARINA DEL RE	CA
PSI	ENDURANCE EQUIPMENT LLC	FAIRHOPE	AL
PSJ	PASTORINI-MCCLENDON MR	HOUSTON	TX
PSK	PRAIRIE SCHOONER MFG	HERINGTON	KS
PSL	PACIFIC SKIFFS LLC	LONG BEACH	CA
PSM	PERFORMANCE SAILLING LLC	ANNAPOLIS	MD
PSN	P S INDUSTRIES	SEBRING	FL
PSO	PETERSBURG SHIPWRIGHTS	PETERSBURG	AK
PSP	PSTAR PERFORMANCE SAILING LLC	RICHLAND	MI
PSQ	PRECISION MARINE	COSMOPOLIS	WA
PSR	PAUL L. SALYER	WHITE PIGEON	MI
PSS	STRATOS BOATS	FLIPPIN	AR
PST	STRATUS BOATS	WHITE CITY	OR
PSU	PRO SPORT MFG	BUENA PARK	CA
PSV	PALMER AEROSYSTEMS	RENTON	WA
PSW	AVS LAMINATES	BELLPORT	NY
PSX	PASSPORT YACHT&SHIPBLD	HADDONFIELD	NJ
PSY	PACIFIC SHIPYARDS INTERNATION	HONOLULU	HI
PSZ	PETER S MACMURRAY	GREENVILLE	PA
PTA	PERMATANK ENGINE MFG	ELOY	AZ
PTB	FRUGE MARINE ENTERPRISES INC	SMACKOVER	AR
PTC	PODCAT CATAMARANS	SANTA BARBARA	CA
PTD	PAC MAR TRAD CO INC	BELLINGHAM	WA
PTE	PETERSONS WELDING & MACHINE	CORDOVA	AK
PTF	PREMIER TRADING CO	PORTLAND	OR
PTG	POTTINGER INTNL INC	FT LAUDERDALE	FL
PTH	SMR INC	ST PETERSBURG	FL
PTI	PITTS & SONS INC.	VIRGINIA BCH	VA
PTJ	NAUTICA INTERNATIONAL INC	PEMBROKE PINE	FL
PTK	SAPUTO BOAT WORKS	E SETAUKET	NY
PTL	PACIFIC TRAWLERS	BELLINGHAM	WA
PTM	PERFORMANCE TEAM BOAT	CANTON	OH
PTN	PATTEN COMPANY	LAKE WORTH	FL
PTO	PAR-T-BOATS MFG	PHOENIX	AZ
PTP	PRIEST POINT MARINE INC	MARYSVILLE	WA
PTQ	PATTERSON TOOL COMPANY	LAKEWOOD	NJ
PTR	POINTER CORP	YARMOUTH	ME
PTS	PORT TOWNSEND SHIPWRIGHTS INC	PORT TOWNSEND	WA
PTT	PLASTITECK INC	DAVELUYVILLE	QC
PTU	PONTOON CRAFT INC	BROOMALL	PA
PTV	PALM BAY MARINA	PALM BAY	FL
PTW	PORT TOWNSEND WATERCRAFT LLC	PORT TOWNSEND	WA
PTX	PLAS-TECH LTD	KAILUA	HI
PTY	PREMIER AQUATIC TECHNOLOGIES	RIVERSIDE	CA
PTZ	NEST EGG BOATS	HARWICHPORT	MA
PUA	ROLLINS BOAT	YORK	ME
PUB	PUBLIC RESEARCH INSTITUTE	VALPARAISO	IN
PUC	PHENOMENA ULTRA SPEED CRAFT LLC	METAIRIE	LA
PUD	PUDDLE JUMPER BOAT CO	ALCOLU	SC
PUE	RECREATION INDUSTRIES	CLACKAMAS	OR
PUF	PUFFIN BOATS LLC	HAMPDEN	ME
PUG	PUGET SOUND BT WKS LTD	SEATTLE	WA
PUH	SAMSONETTE BOAT ‘N’ HOME	LONG BEACH	CA
PUI	PLEASURE PRODUCTS INC	HOLLAND	MI
PUJ	DIMENSION BOATS INC	MORENO VALLEY	CA
PUL	RICHARD S PULSIFER CO	BRUNSWICK	ME
PUM	SPECTRUM MARINE INC	MARTINEZ	GA
PUN	PINTAIL MARINE	CHARLESTON	SC
PUO	SUN PATIO INC	MAPLE LAKE	MN
PUP	PLUS/ONE POWERBOATS	ENFIELD	CT
PUQ	PULSAR BOATS	FORT WORTH	TX
PUR	PURBROOK ROSSITER	DORSET	NU
PUS	PURE SPORTS INC	MOUNT DORA	FL
PUT	PALMETTO BOAT MFG CO INC	COLUMBIA	SC
PUU	PATRONI SURFBOATS	Egg Harbor Township	NJ
PUV	PACIFIC CRAFT CORP	LONG BEACH	CA
PUW	THE PLUS BOAT	RED BANKS	MS
PUX	PRODUCTION 1 ASSOCS	SANTA ANNA	CA
PUY	PROFESSIONAL BOAT BUILDER	FAJARDO	PR
PUZ	MONTAUK BOAT WORKS	MONTAUK	NY
PVA	SPRACKLIN MARINE MFG	PUYALLUP	WA
PVB	PARMER BOATS	KEITHVILLE	LA
PVC	PLEASANT VALLEY CANOE	SUTTON	MA
PVD	COTTRELL BOATBUILDING	SEARSPORT	ME
PVE	PRESTON DAMITIO ENTERPRISES	OLYMPIA	WA
PVF	PACIFIC OCEAN ENTERPRISE	FERNDALE	WA
PVG	PANTHER BOATS & FIBERGLASS	VIDALIA	GA
PVH	PROFESSIONAL BOAT BLDERS LTD	WEST PLAINS	MO
PVI	PACIFIC BAY MARINE INC	LONG BEACH	CA
PVJ	PRECISION MARINE SVCS	GRASONVILLE	MD
PVK	PRECISION BOATWORKS	SITKA	AK
PVL	SAN DIEGO PERFORMANCE MARINE	SPRING VALLEY	CA
PVM	PACIFIC VICTOR MAR INC	MARYSVILLE	WA
PVN	PROVAN MARINE	KIRKLAND	WA
PVO	PAVA BOATS	FOSTORIA	OH
PVP	PACIFIC SKIFFS.	MARYSVILLE	WA
PVR	PREMIER BOATWORKS INC	HOPEDALE	MA
PVS	TRAVIS ENTERPRISES	EL SEGUNDO	CA
PVT	PRIVATEER MFG CO	CHOCOWINITY	NC
PVU	PERFORMANCE FIBERGLASS REPAIR	HOUMA	LA
PVV	PHANTOM BOATS	ST. PETERSBURG	FL
PVW	PATTEN INFLATABLES	LAKE WORTH	FL
PVX	PORTSMOUTH BOAT CO.	WOLFEBORO	NH
PVY	PERRY DISTRIBUTORS INC	PONTIAC	MI
PVZ	PARMACHENEE CANOE COMPANY	COLEBROOK	NH
PWA	PROWLER BOATS INC	MAIMI	FL
PWB	POTAWAZINE BOATS	PAOLA	KS
PWC	PETER WELCH’S CUSTOM BOATS	PUNTA GORDA	FL
PWD	UGLY DUCK BOAT CO	CLEVELAND	MS
PWE	WELLCRAFT LLC	CADILAC	MI
PWF	PERSONAL WATERCRAFT CO.	MEMPHIS	TN
PWG	PRIMO BOAT WORKS	PAHOA	HI
PWH	BAY OF MAINE BOATS	KENNEBUNKPORT	ME
PWI	PETENWELL BOATWORKS	ARKDALE	WI
PWJ	PAWNEE BOATS	HENDERSONVILLE	NC
PWK	PARKERS BOAT WKS	HOLT	FL
PWL	POWELL LEAD CO	WALLACE	NC
PWM	PATRICK E WALLS	MILLERSVILLE	MD
PWN	POWERPLAY POWERBOATS INC	POMPANO BEACH	FL
PWO	PRECISION WELDING	GOLD HILL	OR
PWP	COASTAL PROD.CUST.WOOD	BRISTOL	RI
PWQ	PACIFIC WEST YACHT CORP	SAN RAFAEL	CA
PWR	POWER CAT INC	VICTORIA	TX
PWS	PACIFIC WATER SPORTS	TUKWILA	WA
PWT	P&T BOATS	NAPLES	FL
PWU	PETERSON BOAT WORKS	DOUGLAS	MI
PWV	PARKS MFG INC	SEMINOLE	OK
PWW	PALMER MARINE PRODUCTS	WEST RIVER	MD
PWX	P W STERNWHEELERS	MESA	AZ
PWY	PHEIL YACHTS	ST PETERSBURG	FL
PWZ	SIDEWINDER PONTOON BTS	HOISINGTON	KS
PXA	PORALI MARINE	CLEARWATER	FL
PXB	PHOENIX BOATS INC	PHOENIX	AZ
PXC	DRY DOCK	NATCHITOCHES	LA
PXD	STARFIGHTERS INC	ISLAND HEIGHT	NJ
PXE	PHOENIX ENTERPRISES	HUGO	OK
PXF	PUNTA GORDA AL&MAR FAB	PUNTA GORDA	FL
PXG	Merchant Iron Works.	SUMTER	SC
PXH	CAIN BROTHERS	AKRON	OH
PXI	PHOENIX PRODUCTS INC	IRVINE	CA
PXJ	SPECIAL PROJECTS	SUMNER	WA
PXK	PRO-SPORTS BOATS INC	WHITE BLUFF	TN
PXL	PATRIOT MARINE FABRICATIONS	FORKED RIVER	NJ
PXM	PARKER MARINE ENTERPRISES INC	BEAUFORT	NC
PXN	HANDCRAFTERS FIBERGLAS	MELBOURNE	FL
PXO	PARTYCAMPERS INC	CECILIA	LA
PXP	IMPECCO LTD	TEANECK	NJ
PXQ	PREDATOR YACHTS	EGG HARBOR CITY	NJ
PXR	PALMER ASSOCIATES	ARNOLD	MD
PXS	PARADISE BOATWORKS INC	STUART	FL
PXT	PXT KAYAKS LLC	OREGON	WI
PXU	PARMER FIBERGLASS	LAKE CITY	FL
PXV	PERFECTION MARINE	HAYWARD	CA
PXW	P.W. WELDING INC	SEATTLE	WA
PXX	PERRITTS BOATS	MULLINS	SC
PXY	TWIN BAY MERCHANDISING	INTERLOCHEN	MI
PXZ	PARA FLIGHT INTERNATIONAL	SARASOTA	FL
PYA	PORTSMOUTH YACHT CO	PORTSMOUTH	RI
PYB	PENN YAN BOAT COMPANY	RAEFORD	NC
PYC	PEQUOD YACHT CORP	CONCORD	NH
PYD	PYRAMID MARINE	EAST ISLIP	NY
PYE	PRYORS BOAT SHOP	SUISUN	CA
PYF	PAYNE & FRANKLIN INC	NORTH KINGSTON	RI
PYG	PARKER BAYOU TRAWLERS INC	PARKER	FL
PYH	PYTHON MARINE.	BUFORD	GA
PYI	RIDDICK BOAT WORKS	ROCKY MOUNT	NC
PYJ	PILOT YACHTS INC	SARASOTA	FL
PYK	PASSPORT YACHTS INTL INC	SANTA ANA	CA
PYL	PHEON YACHTS LTD	SUSSEX BN99BL	NU
PYM	PANGA BOAT CORPORATION	WEST PALM BEACH	FL
PYN	PELICAN YACHT SALES	VENTURA	CA
PYO	PYRAMID MFG CO	HOUSTON	TX
PYP	PACIFIC SAILING YACHTS	ANNAPOLIS	MD
PYQ	PROWLER YACHTS	LAKEWORTH	FL
PYR	ASHCRAFT BOAT CO INC	ORANGE PARK	FL
PYS	PACIFIC YACHT SALES	SEATTLE	WA
PYT	PRISMA YACHTS	REDWOOD CITY	CA
PYU	PACIFICA YACHTS	COSTA MESA	CA
PYV	HERITAGE YCT INTL INC	SEAL BEACH	CA
PYW	PARKER YACHTS	ROCKLAND	ME
PYX	PALMER YACHTS INC	WOODBINE	NJ
PYY	POTOMAC YACHT SALES	ARLINGTON	VA
PYZ	PRESENT YACHTS INC	ROCHESTER	NY
PZA	PREMIUM BOAT COMPANY	FORT MYERS	FL
PZB	SETH PERSSON BOAT BLDR	OLD SAYBROOK	CT
PZC	PALMA SOLA CUSTOM CRFT	BRADENTON	FL
PZD	PELA INDUSTRIES	ALLENDALE	MI
PZE	PIONEER FIBERGLASS MFG.	MILFORD	IA
PZF	POWER MARINE	CLEARWATER	FL
PZG	PATHMAKER AIRBOATS	MORGAN CITY	LA
PZH	BEAVER MOUNTAIN BOAT WORKS	STIGLER	OK
PZI	PRONTOUR	DENISON	OH
PZJ	PRECISION BOATS	HOMER	LA
PZK	PIRANHA BOATS INC	GONZALES	LA
PZL	PORTLAND YACHT SERVICES	PORTLAND	ME
PZM	PISMO BOATS INC	MERCED	CA
PZN	PRESERVATION SHIPYARD	NEWBURYPORT	MA
PZO	PARADISE YACHTS LTD	IRVINE	CA
PZP	PIRATE MARINE	CENTER POINT	TX
PZQ	PARADISE CUSTOM CATAMARANS	STUART	FL
PZR	ALL PRO BOATS	GREENVILLE	PA
PZS	PAGE MARINE SERVICE CO	SAN ANTONIO	TX
PZT	P T ENTERPRISES	ANTIOCH	CA
PZU	STARR FIBERGLASS INC	PENNSVILLE	NJ
PZV	PRAIRIE VIEW INDUSTRIES INC	FAIRBURY	NE
PZW	BENNETT BOATS	ANACORTES	WA
PZX	PINE RIVER CANOE LTD	POY SIPPI	WI
PZY	PRESTON YACHTS	OAK CREEK	WI
PZZ	POWERCAT N.A. LLC	NORFOLK	VA
QAA	ABLE SAILBOATS CO LTD	YARROW	BC
QAB	ABD ALUM BOATS & FABRICATORS	BURNABY	BC
QAC	A.B. COPE LTD	PARKSVILLE	BC
QAD	ALUMA-STEEL FABRICATORS LTD	COURTENAY	BC
QAE	ARMSTRONG MARINE	SIDNEY	BC
QAF	ADVANCED FIBERONICS	MATSQUI	BC
QAG	SAILROAR ENTERPRISES LTD	THOROLD	ON
QAH	ALTA MARINE MFG LTD	EDMONTON	AB
QAI	TAKE 5 MARKETING	VANCOUVER	BC
QAJ	ASTROLABE MARINE INC	DELTA	BC
QAK	AQUALINE CRAFTS	WINNIPEG	MB
QAL	ALOUETTE CANOE SALES & RENTAL	PORT ALBERNI	BC
QAM	ANZRIN MARINE	BRAMPTON	ON
QAO	CENTRE DE SERVICE AMPRO	DORION	QC
QAP	ANCHOR POINT INDUSTRIES INC	KELOWA	BC
QAQ	AQUALU INDUSTRIES	KELOWNA	BC
QAR	AIRCONCEPT INDUSTRIES INC	BOUCHERVILLE	QC
QAS	LES CANOTS DE L’ASHUAPMUSHUAN	ST-FELICIEN	QC
QAT	ALO-TECH INC	ONAPING	ON
QAU	AEROSEA COMPOSITE	NANAIMO	BC
QAV	ACV	MISSISSAUGA	ON
QAW	AWASH ENTERPRISES	ST MARTIN LAVAL	QC
QAX	ALVERA CANOE LTD	THORNHILL	ON
QAY	ARAGOSA YACHTS INC	MARKHAM	ON
QAZ	DEEP WATER BOATS	STEINBACH	MB
QBA	MCGRAY BOATBUILDERS LTD	SHELBURNE	NS
QBB	BLUE BACK BOATS	MADEIRA PARK	BC
QBC	BARRY CRATE MARINE	KESWICK	ON
QBD	DENNIS BELISLE	DRUMMONDVILLE	QC
QBE	B.E. LOVEDAY	VICTORIA	BC
QBF	THE BOAT FACTORY	AURORA	ON
QBG	MIKE BUTSON FIBERGLASS	PENETANGUISHENE	ON
QBH	DENIS BRODEUR HYDRO YACHT INC	RIVIERE BEAUDETTE	QC
QBI	BLEU MARINE ENTERPRISES INC	ISLINGTON	ON
QBJ	BATEAU ST-JEAN DES PILES INC	ST-JEAN DES-PILES	QC
QBK	BELCRAFT	PENETANGUISHENE	ON
QBL	LE CHANTIER NAVAL DU BASSIN	SILLERY	QC
QBM	EMBARCATION DE LA MAURICIE	ST-JEAN-DES-PILES	QC
QBN	BARRACUDA MARINE	LA PLAINE	QC
QBO	BOREAL DESIGN	ST-AUGUSTIN	QC
QBP	BIG POND WOOD CONCEPTS	CAPE BRETON	NS
QBQ	BLACKLINE MARINE REPAIR LTD	SIDNEY	BC
QBR	BROOKLIN RV SALES & SERVICE	BROOKLIN	ON
QBS	KINGFISHER BOATS (DBA)	VERNON	BC
QBT	BAYTRAKER	CAMBRIDGE	ON
QBU	BRACKLEY BOATS	GRAVENHURST	ON
QBV	THE BOATWORKS – 663319 ONT	ORANGEVILLE	ON
QBW	BRACEWELL BOATWORKS LTD	RICHMOND	BC
QBX	BOATEX FIBERGLASS LTD	LOCUST HILL	ON
QBY	BERWICK YACHTS	BERWICK	ON
QBZ	SURF BIKE PRODUCTS INC	SHERBROOKE	QC
QCA	CAT’S CANADA	SCARBOROUGH	ON
QCB	CLARION BOAT COMPANY	CAMPBELLFORD	ON
QCC	CANADIAN COLEMAN COMPANY	TORONTO	ON
QCD	CANADIAN SURF BOAT MFG LTD	CAMPBELL RIVER	BC
QCE	CENTER POINT DESIGN INC	VEGREVILLE	AB
QCF	FIBRO CONCEPT ENGR	TASCHEREAU	QC
QCG	CANOE-1	GRAVENHURST	ON
QCH	CHASE MARINE LTD	FONTHILL	ON
QCI	COVEY ISLAND BOATWORKS	PETITE RIVIERE	NS
QCJ	CSL PLASTICS INC	LANGLEY	BC
QCK	COASTAL CORRECTIVE & PERFRMNC	SIDNEY	BC
QCL	C & L BOATWORKS	PICKERING	ON
QCM	CAMANO MARINE LTD	DELTA	BC
QCN	CAPE NOVA BOATS LTD	PORT HAWKESBURY	NS
QCO	CHAMCOOK BOAT & CANOE	ST. ANDREWS	NB
QCP	LES CANOTS PASQUINEL ENGR	ST-LOUIS DE FRANCE	QC
QCQ	CREATION MARINE ENGR	STE-MARTHE-DU-CAP	QC
QCR	EBINESTERIE ALAIN RHEAUME	GRANDES-PILES	QC
QCS	CUSTOM SPACE DESIGNS	SALMON ARM	BC
QCT	CNZ TRADING COMPANY	BURNABY	BC
QCU	NOREMAC MARINE INTL CORP	OWEN SOUND	ON
QCV	COLUMBIA CRAFT BOATWORKS	REVELSTOKE	BC
QCW	QUEENSHIP MARINE INDUSTRIES	MAPLE RIDGE	BC
QCX	COASTLINE BOATS	SURREY	BC
QCY	CANADIAN YACHT BUILDERS	DORION	QC
QCZ	SPINCRAFT ELECTRIC BOATS LTD	OTTAWA	ON
QDA	DMC BOATS	TORONTO	ON
QDB	DELTA BOAT WORKS	ELIE	MB
QDC	CURRENT DESIGNS	VICTORIA	BC
QDD	D.D.W. SPORTING GOODS	VANCOUVER	BC
QDE	DEVCO ENGINEERING	CHICOUTIMI	QC
QDF	MACHINAGE DB ENR	ST-SAMUEL-DE-HORT	QC
QDG	D & D ALUMINIUM FABRICATORS	VICTORIA	BC
QDH	BEARWOOD CANOE COMPANY	PARRY SOUND	ON
QDI	DUTERTRE MANUFACTURING INC	DINSMORE	SK
QDJ	ALL WEATHER BOATS INTL LTD	VANCOUVER	BC
QDK	AB BOATS	LANGLEY	BC
QDL	DOMAINE DU LAC ST-PIERRE	LOUISEVILLE	QC
QDM	DOLPHIN MARINE PRODUCTS	COURTENAY	BC
QDN	OKANAGAN CANOES	VERNON	BC
QDO	CELEBRITY BOATS	GRAND-MERE	QC
QDP	OCEAN VENTURES INC	ST. JOHN’S	NL
QDQ	QUESSY CANOES INC	ST-GERARD DES LAURENTIDES	QC
QDR	CANADIAN CUSTOM BOAT MFG	WALLACEBURG	ON
QDS	D. MURPHY SPORT BOATS	YARMOUTH CO.	NS
QDT	DEARDEN MARINE	GRANTHAMS LANDING	BC
QDU	DUX CANADA	CAMLACHIE	ON
QDV	DUCK SEE BOATS	MISSISSAUGA	ON
QDW	DESSIN WAVE INC	POINTE-CLAIRE	QC
QDX	DYNOPLAST XASTICS LTD	ST. JOHN	NB
QDY	EMBARCATION DANSEREAU	CONTRECOVEUR	QC
QDZ	BADGER BOATS & RECREATION CO	SHAWNIGAN LAKE	BC
QEA	EXCITER BOATS	WOODRIDGE	ON
QEB	EMBARCATIONS BELUGA ENGR	ST-BASILE LE GR	QC
QEC	CARRERA MARINE INC	OYAMA	BC
QED	E & D MANUFACTURING	QUALICUM BEACH	BC
QEE	EXTREME MARINE LTD	CAMPBELL RIVER	BC
QEF	ANDREW AINSWORTH DESIGNS LTD	TWICKENHAM MIDDLESEX	NU
QEG	EAGLE POWER BOATS	RED DEER	AB
QEI	EXTERDEV INNOVATIONS	VICTORIAVILLE	QC
QEJ	EXTREME INTERFACE ACTIVE PURS	ERRINGTON	BC
QEK	TITAN BOATS	SIDNEY	BC
QEL	EAGLE MARINE CORPORATION LTD	SYLVAN LAKE	AB
QEM	ENSIGN MARINE CORP	KELOWNA	BC
QEN	ENTREPRISES NAUTIQUES RONDEAU	LEVIS	QC
QEO	CRESCENT CUSTOM YACHTS	MAPLE RIDGE	BC
QEP	ENTREPRISES DE PLASTIQUE M.G.	ST. EUSTACHE	QC
QEQ	DORAL BOATS	OWEN SOUND	ON
QER	E.R. GREY CUSTOMS BOATWORKS	LANTZVILLE	BC
QES	SAMSON ENTERPRISES LTD	ARICHAT	NS
QET	LES ENTREPRISES TAPANI MAT IN	CTE LABELLE	QC
QEU	AVIA DESIGN GROUP	NORTH VANVOUVER	BC
QEV	EVERGREEN CANOE CO LTD	TORONTO	ON
QEW	EKA WATERSCOOTER INTL INC	VANCOUVER	BC
QEX	EXCELLENCE MARINE	VENISE-EN-QUEBEC	QC
QEY	AMPHIBIOUS DESIGNS 2000 INC	PENTICTON	BC
QEZ	CADORETTE	ST-JEAN-DES-PILES	QC
QFA	FIBRE DE VERRES ABITIBI INC	ROUYN-NORANDA	QC
QFB	FIBRO CLAUDE ENGR	GRAND’MERE	QC
QFC	FUTURE CRAFT MARINE PROD LTD	DUNCAN	BC
QFD	FOOD DISPLAYS INTERNATIONAL	MISSISSAUGA	ON
QFE	FJORD EQUIPMENT	NEW WESTMINSTER	BC
QFF	FOUNTAIN FABRICATORS	LILLOOET	BC
QFG	FIBRE DE VERRE LAFONTAINE	HENRYVILLE	QC
QFH	FIBRE DE VERRE LAFONTAINE ENR	VENISE	QC
QFI	FABRITEK INC	LEMIEUX	QC
QFJ	FITTCO LEISURE PRODUCTS	DELTA	BC
QFK	COMPOSITE OUTAOUAIS	GATINEAU	QC
QFL	FIBRE DE VERRE LANAUDIERE ENR	LAVALTRIE	QC
QFM	FIBR-AM ENR.	STE-CATHERINE-HAT	QC
QFN	FIBERGLASS FACTORY	VALLEYVIEW	AB
QFO	FORMOSAN RUBBER GROUP	PANCHIAN CITY	NU
QFP	FIBRO PONTON	CANDIAC	QC
QFQ	FINE LINE CANOE	EMSDALE	ON
QFR	FIBERGLASS REPAIR CENTRE LTD	PICKERING	ON
QFS	FOREMOST SAILCRAFT LTD	CARMAN	MB
QFT	COMPOSITES OUTAQUAIS	GATINEAU	QC
QFU	PERFORMANCE SAILCRAFT	LASALLE	QC
QFV	FEATHERCRAFT FOLDING KAYAKS	GRANVILLE ISLAND VANCOUVER	BC
QFW	FIBER WEST INDUSTRIES LTD	WINNIPEG	MB
QFX	FREEFORM DESIGN CORPORATION	DELTA	BC
QFY	F.C. YACHTS	MISSION	BC
QFZ	FIBRAL INC	ST-GREGOIRE	QC
QGA	GESTION ARIS INC	FARNHAM	QC
QGB	GARSON BOAT COMPANY	GARSON	ON
QGC	GREAT OUTDOOR CANOE	HAILEYBURY	ON
QGD	GO MANUFACTURING INC	MARKHAM	ON
QGE	GEORGIAN BAY AIRBOATS	VICTORIA HARBOUR	ON
QGF	LES EMBARCATIONS LES GOELANDS	ST-ANTOINE-SUR-RICHELIEU	QC
QGG	PAUL GARTSIDE LTD	SIDNEY	BC
QGH	G.H.S. MANUFACTURING	RADISSON	SK
QGI	L.C. GRENIER INC	THETFORD MINES	QC
QGJ	AIR SOLID INC	MONTREAL	QC
QGK	GRANDEUR HOUSEBOATS	WINKLER	MB
QGL	NORTHERN MARINE SERVICES	KASILOF	AK
QGM	GSM PRODUCTION INC	ST. LAURENT	QC
QGN	MISTY RIVER MARINE	KLEEFELD	MB
QGO	GOODREAU STEEL BOATS	TILLBURY	ON
QGP	GILLESPIE MARINE & ENGINE	MANOTICK	ON
QGQ	DREAMS AWAY LEISURE PROD	LOGAN LAKE	BC
QGR	GREW CANADA INC	OWEN SOUND	ON
QGS	FIBRECRAFT	AYLMER	ON
QGT	GRAYSTAR INDUSTRIES LTD	OWEN SOUND	ON
QGU	COAST ISLAND TRADING CO LTD	BOWEN ISLAND	BC
QGV	ENTERPRISE PATRICE GINGRAS	BEAUDRY	QC
QGW	GOODWOOD BOATWORKS LTD	VANCOUVER	BC
QGX	AQUADYNAMIC WATERCRAFT INC	WABAMUN	AB
QGY	GARAGE R YALE INC	ST GABRIEL	QC
QGZ	BARNES COMPOSITES	SHAWNIGAN LAKE	BC
QHA	HUSKY AIRBOATS LTD	BOLTON	ON
QHB	QUISSETT HARBOR BOATYARD	FALMOUTH	MA
QHC	HOVER AIR CANADA	BARRIE	ON
QHD	HARDY BOATS MAUUFACTURING LTD	PORT HARDY	BC
QHE	KAKWA MARINE MANUFACTURING	CROOKED CREEK	AB
QHF	PARKLAND PLASTICS MOLDING	SASKATOON	SK
QHG	CONTOUR YACHTS INC	ERIN	ON
QHH	CANYAK	ST PIERRE DE BROUGHTON	QC
QHI	HANGDOG BOATS INC	BRAMPTON	ON
QHJ	EAGLE FIBREGLASS PRODUCTS	MANUELS	NL
QHK	GOLDEN EAGLE YACHTS	MALAKWA	BC
QHL	HELLMAN CANOES	NELSON	BC
QHM	ALUMINATOR MARINE	PORT MOODY	BC
QHN	COMPLAST INC	HAM NORD	QC
QHO	CANAIR HOVERCRAFT INC	CARLETON	ON
QHP	HI-LITE POWER BOATS INC	LEAMINGTON	ON
QHQ	BOTTONS UP DESIGN	BLACKIE	AB
QHR	POLAR AIRBOATS INC	MALLORYTOWN	ON
QHS	HYSOUMA	WARWICK	QC
QHT	SIDEWINDER MARINE & CUST FAB	SURREY	BC
QHU	R ET B NAUTIQUE	STE EMILIE DE L’ENERGIE	QC
QHV	S.S. HOVERCRAFT	PICKERING	ON
QHW	ACCURATE MARINE	NORTH VANCOUVER	BC
QHX	NORTHWEST ALUMINUM CRAFT INC	VICTORIA	BC
QHY	HUDSON YACHT SERVICE	HUDSON	QC
QHZ	SVFARA MARINE	CALGARY	AB
QIA	INDEPENDENT SHIPWRIGHTS LTD	COOMBS	BC
QIB	INVADER BOATS CANADA	WINNIPEG	MB
QIC	CHEEMAN INDUSTRIES	THUNDER BAY	ON
QID	INLAND DORY CO	THUNDER BAY	ON
QIE	CANADIAN ELECTRIC BOAT CO	ST-EUSTACHE	QC
QIF	IMPRINT FIBREGLASS	MISSION	BC
QIG	BELLECOAUE ENR	POINTE CALUMET	QC
QIH	POLYMERE INFLATABLE-GONFLABEL	ST HUBERT	QC
QII	CHIMO MARINE CO LTD	DELTA	BC
QIJ	INTERNATIONAL JET BOATS INC	PORT MOODY	BC
QIL	ISLANDER BOATS	SURREY	BC
QIM	ITM INDUSTRIES LTD	PORT COQUITLAM	BC
QIN	MARINE INFLATABLES	HALIFAX	NS
QIO	JIDCO WELDING	NANAIMO	BC
QIP	EXPLORER INDUSTRIES LTD	EDMONTON	AB
QIQ	MAGNA MARINE	BAIE STE ANNE	NB
QIR	E. DESMARAIS	NULL	NB
QIS	MARINE SCARABEE INC	VILLE DES LAURENTIDES	QC
QIT	IMTS	ST. WILLIAMS	ON
QIU	WATSON FIBERGLASS ENTERPRISES	WESTON	ON
QIV	GREEN BAY FIBRE PRODUCTS LTD	KING’S POINT	NL
QIW	THE IRONWORKER	POINTE AU BARIL	ON
QIX	J.M. CUSTOM BOATBUILDING	SURREY	BC
QIY	EMBARCATIONS DUFOUR ENR	SACRE-COEUR	QC
QIZ	FIBREGLASS WORKS LIMITED	CENTREVILLE	NL
QJA	DORAL INTERNATIONAL INC	GRAND MERE	QC
QJB	BENT JESPERSEN BOATBUILDING	SIDNEY	BC
QJC	JET-CRAFT MARINE MFG	GRANDE PRAIRIE	AB
QJD	JOHN D’ESTERRE BOAT BUILDER	KINGSTON	ON
QJE	FUTURE BEACH CORP	ST-JEAN-SUR-RICHELIEU	QC
QJF	CAN-TOW HOUSEBOAT MFG	OSOYOOS	BC
QJG	GEANGES MANUF & SALES LTD	GLENWOOD	NL
QJH	FREEBOOTER BOATS	SHAWNIGAN LAKE	BC
QJI	JOYAN INDUSTRIES LTD	COURTENAY	BC
QJJ	TRYON BOATWORKS	OLD RIDGE	NB
QJK	JADDCO INC	HUDSON BAY	SK
QJL	RECHERCHE ET DEVELOPPEMENT J.	ST-ANTOINE-DE-TILLY	QC
QJM	FIBRE DE VERRE JEAN-MARC INC	LYSTER	QC
QJN	J. CRAFT BOATS INC	PEFFERLAW	ON
QJO	MYCC COMPOSITES INC	GRANDES PILES	QC
QJP	LES PRODUITS JIMSSY ENR	ST ETIENNE DE LAUZON	QC
QJQ	GOUVERNEMENT DU QUEBEC	QUEBEC	QC
QJR	SOUND CRAFT METAL WORKS	TOFINO	BC
QJS	JSS ENTERPRISES LTD	TB	NL
QJT	PRINCECRAFT BOATS INC	PRINCEVILLE	QC
QJU	AEROCAT CANADA	SIDNEY	BC
QJV	JENNER VENTURES	LANGLEY	BC
QJW	JIM’S WELDING LTD	RED DEER	AB
QJX	MILLENIUM BOATS & COVERS LTD	BEAVERBANK	NS
QJY	ATLANTIC BOATS LTD	LEWISPORTE	NL
QJZ	ROCKET BOAT MFG LTD	MONCTON	NB
QKA	KIWIBOAT COMPANY	VANCOUVER	BC
QKB	BATEAUX KMV BOATS	ST-TITE	QC
QKC	K & C YACHTS	LONDON	ON
QKD	CARLSON STRUCTURAL GLASS	WINNIPEG	MB
QKE	KEMMERS YACHT CONSTRUCTION	SMITHVILLE	ON
QKF	K5 MANUFACTURING LTD	WINFIELD	BC
QKH	KATANA MARINE LTD	KELOWNA	BC
QKI	LES BATEAUX KENTA INT’L LTEE	STE-FOY	QC
QKJ	SUPER CAT INTL ENTERPRISES	DUNCAN	BC
QKK	SKIMMER MARIN	MISSISSAUGA	ON
QKL	CAPE LAZO BOATS	COURTENAY	BC
QKM	KELLAHAN MARINE VENTURES LTD	PORT MOODY	BC
QKN	SEAWARD KAYAKS	CHEMAINUS	BC
QKO	COQUIHALLA RIVER BOATS LTD	CASSIDY	BC
QKP	COASTAL CRAFT WELDED ALUMINUM	GIBSONS	BC
QKQ	KY’OE WATERSPORTS	PEACHLAND	BC
QKR	KROPF INDUSTRIAL INC	PARRY SOUND	ON
QKS	K.S. & D. ENGINEERING LTD	SURREY	BC
QKT	SUNOKA CUSTOM BOATS	PENTICTON	BC
QKU	KENFERM SALES INC	RPO SHERWOOD PARK	AB
QKV	COTTAGER BOATS	HARROWSMITH	ON
QKW	CLEARWATER DESIGN	PICKTON	ON
QKX	KENCO MANUFACTURING LTD	BEAVERTOWN	ON
QKY	QUALITY INTERIORS	CRESCENT CITY	IL
QKZ	KLACKO SPARS LTD	OAKVILLE	ON
QLA	LAPSTREAK ALUMINUM	DUNCAN	BC
QLB	LA BELLE MARINE LTD	MISSION	BC
QLC	LANGFORD CANOE COMPANY	DORSET	ON
QLD	LINDSTROM MARINE LTD	DUNCAN	BC
QLE	LEBLANC BROS BOATBUILDERS	YARMOUTH CO.	NS
QLF	ZCL LEGAY FIBERGLASS LTD	WAVERLEY	NS
QLG	LEGAY FIBERGLASS (1993) LTD	WAVERLEY	NS
QLH	LION’S HEAD YACHTS INC	LION’S HEAD	ON
QLI	LODESTAR CANADA	HUNTSVILLE	ON
QLJ	LITE SYSTEM LEGER LTD	ST JOHN’S	NL
QLK	LAKESHORE ENTERPRISES	MAPLE RIDGE	BC
QLL	LARAMORE MARINE LTD	CLEARBROOK	BC
QLM	LAVIGNE MARINE INC	PRINCEVILLE	QC
QLN	LES CANOTS DE L’ASHUAPMUSHUAN	ST BERNARD DE LAC	QC
QLO	LIGNE D’EAU	LEVIS	QC
QLP	LEMEN’S PONTOON BOATS	EDMONTON	AB
QLQ	LSR ENTERPRISES	WATERLOO	ON
QLR	LES CANOES LACS ET RIVIERES	LACE BEAUPORT	QC
QLS	SUPERCRAFT BOAT MFG	PORT ALBERNI	BC
QLT	SUN PARTY	PRINCEVILLE	QC
QLU	LUNENBURG COUNTY SHIPWRIGHTS	PETITE RIVERE	NS
QLV	LIQUID METAL MARINE LTD	NORTH SAANICH	BC
QLW	LIGHT HOUSE BOAT WORKS	THUNDER BAY	ON
QLY	AZUL COMPOSITES	NEUVILLE	QC
QLZ	JOURNEY INDUSTRIES ALUMINUM	KAMLOOPS	BC
QMA	MAINLAND PLASTICS	LANGLEY	BC
QMB	MOHAWK BOATS	KAHNAWAKE	QC
QMC	MAGNUM MARINE CANADA	TORONTO	ON
QMD	MAYNARDS INDUSTRIES	WHITBY	ON
QME	METALCRAFT MARINE	KINGSTON	ON
QMF	METRO FIBERGLASS WORKS LTD	DARTMOUTH	NS
QMG	MILL RIVER SKIMMER CLUB	ALBERTON	PE
QMH	MOHAWK ELIMINATOR BOAT MFG	CORNWALL	ON
QMI	MILLS MARINE PRODUCTS	BRAMALEA	ON
QMJ	STANLEY MACHINE 799200 ONT IN	PARRY SOUND	ON
QMK	MULTI-CRAFT BOAT DESIGNS	ARMDALE	NS
QML	MAGNALUM COMPANY LTD	SHAWVILLE	QC
QMM	MULGRAVE MACHINE WORKS	MULGRAVE	NS
QMN	MNG PLASTICS LTD	RENFREW	ON
QMO	MOBILE FIBREGLASS LTD	PORT AU CHOIX	NL
QMP	MP INDIAN CANOES	VILLAGE HURON	QC
QMQ	CAPE MARINE CORPORATION	MAPLE RIDGE	BC
QMR	RUDI MULDER	PORT ELGIN	ON
QMS	MIDHURST SPORT BOAT	WINNIPEG	MB
QMT	MTS BOAT CLINIC	BLACK CREEK	BC
QMU	MURKY WATER PADDLING SUPPLY	BINBROOK	ON
QMV	MACMARINE DIVISION	CAMPBELL RIVER	BC
QMW	MILLER BOAT WORKS	JOUSSARD	AB
QMX	MARATHON MARINE MFG 1996 LTD	EDMONTON	AB
QMY	MARBERN MARINE	THUNDER BAY	ON
QMZ	SEA MASTER FIBREGLASS INC	LUMBY	BC
QNA	NIMCO HOUSEBOAT MFG	SUMMERLAND	BC
QNB	NELSON BOAT AND REPAIR	NELSON	BC
QNC	NEW CENTURION IMPORT & EXPORT	EDMONTON	AB
QND	NORTH BAY CANOE & KAYAK	CORBEIL	ON
QNE	984157 ONTARIO INC	NIAGARA FALLS	ON
QNF	NORTH ISLAND FIBERGLASS	COURTENAY	BC
QNG	GENMAR BOATS CANADA INC	STEINBACH	MB
QNH	NORSE MARINE (CANADA) LTD	SOOKE	BC
QNI	NOVA-TECH INFLATABLE PRODUCTS	MISSISSAUGA	ON
QNJ	NATIONAL MARINE LTD	SASKATOON	SK
QNK	NECKY KAYAKS LTD	ABBOTSFORD	BC
QNL	NEW LOWELL FIBERGLASS PRODUCT	LOWELL	ON
QNM	NUMER MFG	QUYON	QC
QNN	NIICE	OKOTOKS	AB
QNO	CANADIAN HOVERCRAFT CORP	BARRIE	ON
QNP	RAINFOREST DESIGNS LTD	MAPLE RIDGE	BC
QNQ	GENMAR BOATS CANADA INC	STEINBACH	MB
QNR	CONCEPT NORKA INC	TROIS-LACS	QC
QNS	LES INDUSTRIES TRI-JET INC	SAINT-EUSTACHE	QC
QNT	NITERAN FIBERGLASS INC	HAM NORD	QC
QNU	NU-WAVE PRODUCTS INC	BRAMPTON	ON
QNV	1027386 NOVA SCOTIA LTD	CHESTER	NS
QNW	NORTH WEST YACHTS LTD	MAPLE RIDGE	BC
QNX	FAR NORTH FIBERGLASS	WHITEHORSE	YT
QNY	PASSION MARINE INC	NEUVILLE	QC
QNZ	SCORPIO INFLATABLE BOATS	MISSISSAUGA	ON
QOA	CANADIAN OFFROAD & MARINE LTD	EDMONTON	AB
QOB	ODYSSEY BOATS LTD	OTTAWA	ON
QOC	OCEAN SPORT MARINE LTD	MAPLE RIDGE	BC
QOD	ODYSSEA LEISURE PRODUCTS INC	WINNIPEG	MB
QOE	PIRANHA BOATS	LUCKNOW	ON
QOF	APACHE MFG CANADA LTD	CALGARY	AB
QOG	ALDURA BOAT MANUFACTURING	NANAIMO	BC
QOH	ORCA HOUSEBOATS	VANCOUVER	BC
QOI	OCEAN SPORT INTERNATIONAL	MISSION	BC
QOJ	BUCKHORN CANOE COMPANY	BUCKHORN	AB
QOK	ENDURANCE CANOES	ARTHUR	ON
QOL	OCEAN MARINE INDUSTRIES LTD	SURREY	BC
QOM	OUTLAW MARINE LTD	RED DEER	AB
QON	COAST DINGHIES	NULL	NU
QOO	EAGLE RAY BOATS	VICTORIA	BC
QOP	OSPREY BOAT WORKS	FREDRICTON	NB
QOQ	MILTON FIBERGLASS PRODUCTS LT	CLARENVILLE	NL
QOR	OKANAGAN ROWING CRAFT	KELOWNA	BC
QOS	ONTARIO SPECIALTY UNLIMITED	PORT LAMBTON	ON
QOT	HERITAGE LAUNCH INC	WOOLER	ON
QOU	JEPPESEN BOATS	ARMSTRONG	BC
QOV	HERRING COVE MARINE	HERRING COVE	NS
QOW	ORCA WATERCRAFT INC	ATHOLVILLE	NB
QOX	OCEAN EXTREME BOATS LTD	VANCOUVER	BC
QOY	SHERINDALE BOAT WORKS INC	WOODVIEW	ON
QOZ	SEASCAPE MARINE INDUSTRIES IN	MAPLE RIDGE	BC
QPA	SOUTHLAND	ST JOSEPH OF BEAUCE	QC
QPB	PREDATOR BOATS INC	MISSISSAUGA	ON
QPC	P.C. MOULD LTD	ETOBICOKE	ON
QPD	POURVOIRIE DU LAC DIX MILLES	LAC STE-MARIE	QC
QPE	PADDLE-ON-ELECTRIC BOATS LTD	OTTAWA	ON
QPF	PENINSULA FIBREGLASS	PORT COLBORNE	ON
QPG	CLARION BOATS	CAMPBELLFORD	ON
QPH	SBW INC	TORONTO	ON
QPI	POLIMPORT & INVESTMENT AGENCY	EDMONTON	AB
QPJ	PEEL MARINE LTD	LAKEFIELD	ON
QPK	CHRISTIAN PICARD	VILLAGE HURON	QC
QPL	PIROGUES INDUSTRIES LECLAIR	PLESSISVILLE	QC
QPM	PONTON MARINE	ILE BIZARD	QC
QPN	PRICE SNOW-SAILING INC	HASTINGS	ON
QPO	PACIFIC OCEANEERING DESIGN LT	NANAIMO	BC
QPP	SEA PEEPER INC	GRIMSBY	ON
QPQ	PDQ YACHTS INC	WHITBY	ON
QPR	LES PLASTIQUES PRO COMPOSITE	ST-JEROME	QC
QPS	PLASTOFIBRE	MONT LAURIER	QC
QPT	ALCON PLASTICS CORP	SASKATOON	SK
QPU	PEGASUS MARINE 778413 ONT LTD	OTTAWA	ON
QPV	ALTRA MARINE PRODUCTS INC	PRINCEVILLE	QC
QPW	PACESHIP WATERCRAFT	KINGS CO	NS
QPX	LES PRODUITS MARINS BIOS-FRAN	BOIS FRANC	QC
QPY	PARADIS DU PECHEUR ET CHASSEU	MAPLE GROVE	QC
QPZ	ECONO PONTOONS	HULL	QC
QQA	AQUAPRO	RICHMOND	BC
QQB	BLUE SEAS	NULL	NU
QQC	CHASE ONE BOATS	BARRIE	ON
QQD	SEACRAFT LIMITED	HERMITAGE	NL
QQE	RAPID MANUFACTURING & REPAIR	PRINCE GEORGE	BC
QQF	QUEBEC FIBRE LTEE	LAVAL	QC
QQG	C&W INDUSTRIAL FAB & MARINE E	BAY BULLS	NL
QQH	EMBARCATIONS GAUTHIER	ST-JEAN-DES-PILES	QC
QQI	SEALAND ENTERPRISES LTD	ENGLEE	NL
QQJ	WEST CAN WELDING & MARINE FAB	MISSION	BC
QQK	HOLLINS INDUSTRIES INTL INC	100 MILE HOUSE	VC
QQL	KRISTEN YACHTS LTD	SIDNEY	BC
QQM	F.B. WELDING INC	ROLLO BAY	PE
QQN	INSTABOAT	ST-JEAN-CHRYSOSTOME	QC
QQO	NOR-DEL CUSTOM MARINE LTD	DELTA	BC
QQP	ATLANTIS YACHTS INC	DELTA	BC
QQQ	CANADIAN COAST GUARD	OTTAWA	ON
QQR	NORCAN KAYAKS	PIERREFORDS	QC
QQS	ANDERSON WELDING	MISSION	BC
QQT	THE BOATHOUSE	HASTINGS	ON
QQU	RUBAN BLEU AMERIQUE INC	GRANDY	QC
QQV	BRIDGEVIEW MARINE	DELTA	BC
QQW	QUEENSBORO WELDING LTD	NEW WESTMINSTER	BC
QQX	KAMMA & BLAKE INDUSTRIES LTD	PORT ALBERNI	BC
QQY	DENCOR WELDING	COOMBS	BC
QQZ	CCRIB	SAINT-MATHIEU DE BELOEIL	QC
QRA	BETSYCO INC	DORVAL	QC
QRB	ROSEDALE BOATS	FENELON FALLS	ON
QRC	R.C. CUSTOMS	ST. EDWARDS	PE
QRD	ROY M. DOUCETTE BOATBUILDERS	YARMOUTH	NS
QRE	REILLY MARINE LTD	HASTINGS	ON
QRF	ROSSITER BOATS	RAVENA	ON
QRG	ROMARC INDUSTRIAL CORP INC	CONCORD	ON
QRH	DENIS MARINE ENR	GRAND MERE	QC
QRI	RICO MARINE PLUS INC	BERNIERES	QC
QRJ	R-PLAST CO	BRAMPTON	ON
QRK	BRIG CANADA GATE LTD	CONCORD	ON
QRL	RAYMENT ENTERPRISES LTD	GANGES	BC
QRM	RANGER MARINE LTD	N. VANCOUVER	BC
QRN	RANN BOATS LTD	SHELBOURNE	NS
QRO	ROAMER BOATWORKS INC	PENETANGUISHENE	ON
QRP	RAVEN CRAFT PRODUCTS	MISSION	BC
QRQ	RIOT KAYAKS INC	MONTREAL	QC
QRR	GLIDER MARKETING LTD	COALDALE	AB
QRS	RELIANCE SAILING CRAFT CO LTD	MONTREAL	QC
QRT	ROTOPLAST 2000 INC	EAST FARNHAM	QC
QRU	GRIFFIN LEISURE BOATS	OTTAWA	ON
QRV	REVERA BOATS INC	OAKVILLE	ON
QRW	CADORETTE MARINE CO	ST JEAN DES PILES	QC
QRX	ISLANDER MARINE PRODUCTS	VANCOUVER	BC
QRY	REYSE MARINE	SURREY	BC
QRZ	PARK ISLE MARINE LTD	VICTORIA	BC
QSA	SEAMASTER ALUMINUM LTD	WHITE ROCK	BC
QSB	SCOOTER BOAT CORP	EDMONTON	AB
QSC	SOUTHERN CROSS MARINE LTD	SOOKE	BC
QSD	SNO-TRAC EQUIPMENT LTD	REGINA	SK
QSE	SEASMOKE ENTERPRISES LTD	STELLA	ON
QSF	STARFLEET	MAPLE RIDGE	BC
QSG	SPRUCE GROVE MARINELAND LTD	SPRUCE GROVE	AB
QSH	SURF HOLDINGS LTD	CAMPBELL RIVER	BC
QSI	SANDPIPER ENTERPRISES INC	STROUD	ON
QSJ	SPORT-JET CANADA INC	RED DEER	AB
QSK	STYLECRAFT FIBERGLASS MFG INC	PORT COQUITLAM	BC
QSL	SLAGIL MFG INC	TORONTO	ON
QSM	SILVER STREAK BOATS LTD	SOOKE	BC
QSN	SEAHORSE INDUSTRIES	STONEY PLAIN	AB
QSO	SKANDIA PONTOON BOATS INC	THUNDER BAY	ON
QSP	SP METAL CRAFT LTD	SURREY	BC
QSQ	STORM INC / DIV DE 2954-6421	VALLEYFIELD	QC
QSR	SAROCA CANADA	LONDON	ON
QSS	STAND N SAIL BOATS INT’L INC	WARSAW	ON
QST	STRIP CRAFT	PORT COQUITLAM	BC
QSU	SUNSEEKER INTERNTL USA INC	POMPANO BEACH	FL
QSV	SOURIS RIVER CANOES	ATIKOKAN	ON
QSW	SYLRAY BOATS LTD	COBBLE HILL	BC
QSX	SIMPLEX CYCLE LTD	WINNIPEG	MB
QSY	LES BATEAUX SUNRAY (1991) INC	PRINCEVILLE	QC
QSZ	SHUTTLE CRAFT INTERNATIONAL	SASKATOON	SK
QTA	TWIN ANCHORS HOUSEBOAT RENTAL	SICAMOUSE	BC
QTB	TRYAR BOATS LTD	OTTAWA	QC
QTC	TENDERCRAFT BOATS	TORONTO	ON
QTD	TOMCAT BOATS	CALEDON EAST	ON
QTE	SEA-THRU ELECTRIC BOATS INC	GLOUCESTER	ON
QTF	TRI FIBER INDUSTRIES LTD	SURREY	BC
QTG	LES CANOTS BERNIER	CLERMONT	QC
QTH	THREE BUOYS HOUSEBOAT	SICAMOUS	BC
QTI	THIBOTECH INC	PIERREVILLE	QC
QTJ	STREAMLINE BOATS & TRAILERS	MAPLE RIDGE	BC
QTK	TRI-KEEL MARINE	NEW WATERFORD	NS
QTL	TRI STAR MANUFACTURING LTD	LANGLEY	BC
QTM	TOM-MAC SHIPYARDS LTD	RICHMOND	BC
QTN	FAB-TECH INDUSTRIES INC	GLOVERTOWN	NL
QTO	TOMAHAWK MARINE	ST. REGIS	QC
QTP	ST-PIERRE MARINE	BELOEIL	QC
QTQ	HOLY COW CANOE CO	HALTON HILLS	ON
QTR	TRICA	BANCROFT	ON
QTS	TONY T.I.G. ENR	DRUMMONDVILLE	QC
QTT	TEKTRON EQUIPMENT CORP	STONEY CREEK	ON
QTU	LEVY BOATS & MARINE	SOBER ISLAND	NS
QTV	TRU-BOND VULCANIZING LTD	MISSISSAUGA	ON
QTW	CAPE HORN TRAWLER CORP	PORT CREDIT	ON
QTY	TURNER YACHTS	ST CATHERINES	ON
QUA	LONGWOOD CANOES	MOUNTAIN	ON
QUB	UMIAK BUILDERS INC	KUUJJUAQ	QC
QUC	UNDERGROUND CANOE CO	BOTHWELL	ON
QUD	SEA-FLEA BOATS OF CANADA INC	MISSISSAUGA	ON
QUE	PRUDEN WELDED BOATS	RICHMOND	BC
QUF	UNIFIBRE INC	ST JOVITE	QC
QUG	AZIMUT KAYAKS	NULL	NU
QUH	C.W. INDUSTRIAL ELECTRONICS	CALGARY	AB
QUI	CLARENVILLE DRYDOCK LTD	CLARENVILLE	NL
QUJ	GATES-ANDREAS INTL POWERBOAT	CARIGNAN	QC
QUK	AYLWARD FIBREGLASS INC	BARRINGTON	NS
QUL	KATANA INDUSTRIES LTD	PENTICTON	BC
QUM	PREMIER PLASTICS LTD	DELTA	BC
QUN	MACDONALD’S FIBERGLASS	HEAD BAY D’ESPOIR	NL
QUO	WATERMAN’S SALES & SERVICES	WAREHAM!@ BONAVISTA BAY	NL
QUP	CANADIAN AIRBOATS LTD	VERNON	BC
QUQ	PACIFIC ISLE MARINE	NORTH SAANICH	BC
QUR	LARUS BOATS INC	WINDSOR	ON
QUS	RIDEOUT’S WATERDUCK	ROBERT’S ARM	NL
QUT	JOHN S. ANDERSON	ST ANDREWS	NB
QUU	SOARING EAGLES CONSULTING LTD	KELOWNA	BC
QUV	ST. STEPHEN BOATWORKS	OLD RIDGE	NB
QUW	RMS CUSTOM ALUMINUM BTWKS	SURREY	BC
QUX	DAGLEY’S BOATWORKS	PETITE RIVIERE	NS
QUY	NORTHERN HOVERCRAFT SALES	DAWSON CREEK	BC
QUZ	SOUTHWEST FIBERGLASS PROD	CHURCH POINT	NS
QVA	PATRIOT BOATS INTERNATIONAL	LANCASTER	ON
QVB	ORCA INFLATABLES LTD	HAWKESBURY	ON
QVC	VOYAGEUR CANOE CO LTD	MILLBROOK	ON
QVD	GLIDING EAGLE CANOES	NULL	NU
QVE	VALKYRIE ENTERPRISES	BURNS LAKE	BC
QVF	VALLEY CUSTOM FIBREGLASSING	MISSION	BC
QVG	THE BUBBLING MINI SPA CO LTD	RICHMOND	BC
QVH	VANAIR HOVERCRAFT	KENORA	ON
QVI	VALCRAFT INDUSTRIES	LITTLE BRITAIN	ON
QVJ	KEEN BOAT BUILDING CORP LTD	YARKER	ON
QVK	PITTMAN’S FIBREGLASS INC	GOOSE BAY	NL
QVL	ST MAURICE MARINE	GRAND-MERE	QC
QVM	VANCOUVER MARINE TECHNOLOGIES	NORTH VANCOUVER	BC
QVN	SPECIALTY FIBREGLASS 2003 LTD	KING’S POINT	NL
QVO	VOYAGER MARINE	SYDNEY	BC
QVP	NEID ENTERPRISES LTD	TERRACE	BC
QVQ	VOYAGEUR MARINE	ALBAN	ON
QVR	WEST COAST CUSTOM YACHTS	NULL	BC
QVS	PAUGAN FALLS CANOE WORKS	LOW	QC
QVT	PROVINCIAL BOAT & MARINE LTD	KENSINGTON	PE
QVU	HUDSON BOAT WORKS INC	LONDON	ON
QVV	LES CANOTS ESQUIF	FRAMPTON!@ BEAUCE	QC
QVW	C.G. ATWOOD BOAT SHOP LTD	SHAG HARBOUR	NS
QVX	MIK MAK FABRICATION LTD	NEW LISKEARD	ON
QVY	WEDGEPORT BOATS LTD	LOWER SEDGEPORT!@ YARMOUTH C	NS
QVZ	ISLAND BOAT BUILDING CO LTD	SHOAL HARBOUR	NL
QWA	WIND RIDERS INC	MARKHAM	ON
QWB	M D RICHING CORPORATION LTD	EDMONTON	AB
QWC	WEMINDJI CANOES REG’D	JAMES BAY	QC
QWD	WATERCRAFT CANADA	MEDICINE HAT	AB
QWE	WOOD RIVER ENTERPRISES LTD	CHILLIWACK	BC
QWF	ZEBEC CANADA INC (WOOSUNG)	EDMONTON	AB
QWG	WYKES BOATWORKS	ELGIN	ON
QWH	WHITBY BOAT & SPECIALITY LTD	WHITBY	ON
QWI	WAUBAUSHENE MARINE INDUSTRIES	WAUBAUSHENE	ON
QWJ	WAVECUTTER JET BOATS INC	WATERDOWN	ON
QWK	WHITE’S KAYAKS INC	SCARBOROUGH	ON
QWL	WELDCO-BEALES MFG LTD	EDMONTON	AB
QWM	WHITECAP MARINE LTD	SURREY	BC
QWN	ALBERT’S WOODEN BOATS INC	BRACEBRIDGE	ON
QWO	WOLF MANUFACTURING INC	BLACK CREEK	BC
QWP	SHUSWAP CANOE WORKS	TAPPEN	BC
QWQ	WALT’S MOBILE WELDING & REPR	TOFINO	BC
QWR	WHITEHALL REPRODUCTIONS CAN	VICTORIA	BC
QWS	WAYNE SIBLEY WOODEN BOATS	ROSE BAY	NS
QWT	WATERWAY HOUSEBOAT BUILDERS	SICAMOUS	BC
QWU	THE WOLFE ISLAND BOAT SHOP	WOLFE ISLAND	ON
QWV	BROADWATER INDUSTRIES LTD	PRINCE RUPERT	BC
QWW	WINGENBACK FIBERGLASS INC	LETHBRIDGE	AB
QWX	WILD TOP INTERNATIONAL MFG CO	RICHMOND	BC
QWY	WATERLINE YACHTS INC	SIDNEY	BC
QWZ	WIZARD MARINE INC	MARKHAM	ON
QXA	GRAND YACHTS	GRAND BEND	ON
QXB	HILMARK BOATS	CAMPBELL RIVER	BC
QXC	DONELLE BOAT BUILDER LTD	SHEMOGUE	NB
QXD	ARC TIG MARINE	PORT MOODY	BC
QXE	BC DOCK & DECK LTD	KELOWNA	BC
QXF	FIBERGLASS BOAT BUILDERS	SHEMOHUE	NB
QXG	CALEDON BOATWORKS INC	ALTON	ON
QXH	C-KING MARINE LTD	VICTORIA	BC
QXI	UPPER CANADA PADDLE	STIRLING	ON
QXJ	SOVEREIGN YACHTS (CANADA) INC	RICHMOND	BC
QXK	KEYTECH TRADING CORP	VANCOUVER	BC
QXL	FIBRE EXCEL INC	GRAND MERE	QC
QXM	MAYNARD PAQUET BOATS	SOURIS	PE
QXN	DOUMONT WELDING	NANAIMO	BC
QXO	IVERSON MARINE	VICTORIA	BC
QXP	NORTH SHORE BOATS LTD	ANTIGONISH	NS
QXQ	DESCHAMP & JACKSON BOATBUILDR	SHELBURNE	NS
QXR	CEDAR STRIP CANOES	SAULT STE MARIE	ON
QXS	HEARTMATE HOUSEBOATS	SYLVAN LAKE	AB
QXT	EXTRA FIBRE DE VERRE	SHAWINIGAN SUD	QC
QXU	CHIMO MARINE	DELTA	BC
QXV	GANDER BAY WOODCRAFT	GANDER BAY SOUTH	NL
QXW	CL SAILBOAT SHOP	FORT ERIE	ON
QXX	MALONE’S BOAT REPAIR	WOODS HARBOUR	NS
QXZ	INNER BAY BOATS	LANGTON	ON
QYA	YACHTSMAN	GOLDEN LAKE	ON
QYB	THE CUSTOM YACHT BUILDER	WHITBY	ON
QYC	CHRISTENSEN YACHTS LTD	SIDNEY	BC
QYD	YATES BOATUILDING LIMITED	SPRINGDALE	NL
QYE	BENCHMARK MANUFACTURING LTD	EDSON	AB
QYF	M. B. MARINE LTD	RICHMOND	BC
QYG	SAGA MARINE	ST CATHERINES	ON
QYH	TUFF MARINE	CAMBRIDGE	ON
QYI	BLUE DOLPHIN INDUSTRIES	SALMON ARM	BC
QYJ	NRJ MARINE	IBERVILLE	QC
QYK	HENLEY BOAT MFG	MANITOWANING!@ MANITOULIN IS	ON
QYL	SCEPTRE MARINE LTD	RICHMOND	BC
QYM	FOOTHILLS BATTERY & MARINE	CALGARY	AB
QYN	KNIGHT INLET	NULL	BC
QYO	ORCA BOATS CUSTOM BTBLDG	PORT MOODY	BC
QYP	SYMPHONY PRODUCTS INC	RICHMOND HILL	ON
QYQ	MAG DESIGN GROUP INC	NULL	MB
QYR	CARRYING PLACE CANOE & BTWKS	KLEINBURG	ON
QYS	YACHTING SERVICES	POINTE-CLAIRE	QC
QYT	BUSCH MARINE	SAINT ANDRE D’ARGENTEUIL	QC
QYU	MAIDEN VOYAGES HOUSEBOAT	COLDSTREAM	BC
QYV	ATLANTIS KAYAKS	NANAIMO	BC
QYW	S.E. NEWMAN & SON	WILSON’S BEACH	NB
QYX	1000 ISLAND AIRBOATS	GANANOQUE	ON
QYY	GRAND RIVER BOATS	GUELPH	ON
QYZ	SEAMASTER ALUMINUM	SURREY	BC
QZA	ABCO INDUSTRIES LTD	LUNENBERG	NS
QZB	PENDER HARBOUR ELEC LAUNCH CO	MADEIRA PARK	BC
QZC	ZEBEC CANADA (1999) INC	EDMONTON	AB
QZD	AMERICAT SPORT BOATS INC	NORTH VANCOUVER	BC
QZE	BMB ENGINE COMPANY	HURON PARK	ON
QZF	RIVERTON WELDING & FABRICATIN	RIVERTON	MB
QZG	RIVERSHORE BOATS LTD	KAMLOOPS	BC
QZH	AKWESASNE WAST WATER SYS	SAINT REGIS	QC
QZI	SEA STAR INDUSTRIES	SOOKE	BC
QZJ	PONTONS ALUM ENR.	ST-ZOTIQUE	QC
QZK	GENTEC LTD	KENSINGTON	PE
QZL	NOVA TRAWLER CO LTD	SHELBURNE	NS
QZM	SHADOWCRAFT DESIGN	MAPLE RIDGE	BC
QZN	OPEN OCEAN OUTRIGGERS	VANCOUVER	BC
QZO	YACHTSMITHS INTERNAITONAL INC	DARTMOUTH	NS
QZP	PREDATOR BOAT BUILDERS	COURTENAY	BC
QZQ	ACR MARINE & CUSTOM FIBERGLAS	150 MILE HOUSE	BC
QZR	MAGNA YACHTS	MONCTON	NB
QZS	NORSEBOAT LTD	BELFAST	PE
QZT	ZEPPELIN TECHNOLOGIES INC	FORT LAUDERDALE	FL
QZU	CANADIAN CANOES	MISSISSAUGA	ON
QZV	COAST TO COAST YACHT SERV	COMFORT COVE-NEWSTEAD	NL
QZW	TES YACHT FIRM	OTTAWA	ON
QZX	RTM EXTREME INC	LANCASTER	ON
QZY	LEXIUM BOATS INC	KELOWNA	BC
QZZ	9132-7809 QUEBEC INC	COATICOOK	QC
RA1	AMF ROBALO DIV	SANFORD	FL
RA2	ROSE & ASSOC & CO	UMATILLA	FL
RAA	TRAILBLAZER HULLS	INTERLACHEN	FL
RAB	H & F CUSTOM BOATS	BANDON	OR
RAC	ROBERTSON & CAINE INC	SEMINOLE	FL
RAD	D R RADON BOAT BUILDING INC	GOLETA	CA
RAE	RAEON	ROCKFORD	IL
RAF	RES-Q-RAFT	TIVERTON	RI
RAG	RIVAL BOATS OF CALIFORNIA	RIVERSIDE	CA
RAH	HAYNIE’S BOAT WORKS	SEADRIFT	TX
RAI	RALSTON INDUSTRIES	KUNA	ID
RAJ	DAVIS BOATS	PASO ROBLES	CA
RAK	NEXUS MARINE CORPORATION	EVERETT	WA
RAL	REACTION BOATS INC	MIAMI	FL
RAM	RAM FIBERGLASS	WAVELAND	MS
RAN	RANGER CANOE COMPANY	ASHLAND	NH
RAO	RACING BTS BY J DANLSE	BRADENTON	FL
RAP	A. P. I. INC	SOUTH DAYTONA	FL
RAQ	SWAMP RAT AIRBOATS	CAPE CORAL	FL
RAR	R&R BOATS	TEQUESTA	FL
RAS	RAYSON CRAFT	GARDENA	CA
RAT	REBEL BOATWORKS	TALLAHASSEE	FL
RAU	R & R SOUTHERN FIBERGLASS	WINDER	GA
RAV	SCARBOROUGH BOAT WORKS	WANCHESE	NC
RAW	RADICAL DESIGNS	OPA LOCKA	FL
RAX	RAY ELECTRIC OUTBOARDS	CAPE CORAL	FL
RAY	LEAR SIEGLER / RANGER	FALL RIVER	MA
RAZ	RADCLIFFE MRN SLS&SERV	BELHAVEN	NC
RB2	RENEGADE BOAT CO INC	DELRAY BEACH	FL
RBA	RIVERBEND FIBERGLASS	DIXFIELD	ME
RBB	RENO BOATS & POOLS LLC	PONCHATOULA	LA
RBC	RAIDER BOATS INC	COLVILLE	WA
RBD	ALLIANCE YACHT SALES INC.	Deerfield Beach	FL
RBE	ROSE BOAT & ENGINE WORKS	NAPLES	FL
RBF	RED BIRDS ALUM FAB & WELD INC	LA PLACE	LA
RBG	CALOOSA CUSTOM BOATS	CAPE CORAL	FL
RBH	PERSUADER PERFORMANCE BOATS	BUCYRUS	OH
RBI	ROLLING BOAT INC	ESTACADA	OR
RBJ	RIBJET USA	GREEN BAY	WI
RBK	ROBERTS BOAT WORKS LLC	ENGLEWOOD	FL
RBL	RICHARD S BLAKE	E FALMOUTH	MA
RBM	RENKEN BOAT MFG CO. INC	CHARLESTON	SC
RBN	RICHMOND BOAT WORKS INC	PORTLAND	OR
RBO	R B BOATS	BEAVERCREEK	OR
RBP	ROBERT’S BOAT CO	TAMPA	FL
RBQ	RIVER BOAT WORKS INC	GLOUCESTER	MA
RBR	RESMONDO BOAT WORKS	PERDIDO BEACH	AL
RBS	RADCLIFFE BOATWORKS LLC	PINETOWN	NC
RBT	WILLY CLASSIC BOATS	FORT LAUDERDALE	FL
RBU	ROYALL BOATWORKS & WOODWORKIN	BATH	ME
RBV	MICHAEL RYBOVICH & SONS	PALM BEACH GARDENS	FL
RBW	ROZEMA’S BOAT WORKS INC	MOUNT VERNON	WA
RBX	RIVERSIDE BOATWORKS	DULUTH	MN
RBY	RHINO BOAT BUILDERS LLC	BAXLEY	GA
RBZ	RAYMOND B GRADY	GALES FERRY	CT
RC2	RON’S CUSTOM BOATS	KLAWOCK	AK
RCA	BAR MARINE GROUP	JACKSONBORO	SC
RCB	ROCKY CREEK BOATWORKS	LARGO	FL
RCC	ROSECRAFT(CALVIN ROSE)	HARKERS ISLND	NC
RCD	RIVIERA CRUISER	COLUMBIA CITY	IN
RCE	ROTEX BOAT WORKS INC	JENSEN BEACH	FL
RCF	RICH CRAFT BOAT CO	KENDUSKEAG	ME
RCG	RAVEN CANOES	ANTIOCH	CA
RCH	RIVER CHIEF MARINE LLC	GARDEN CITY	ID
RCI	REEF CATAMARANS INC	CIEBA	PR
RCJ	RAIDER CUSTOM BOATS	LIVERMORE	CA
RCK	RICKBORN MARINE SOLUTIONS	FORT LAUDERDALE	FL
RCL	ROCHESTER LAUNCH CO	VICTOR	NY
RCM	REEDCRAFT BOAT AND TRAILER CO	SULLIVAN	MO
RCN	RIMER’S CANOE SHOP LLC	HORTON	MI
RCO	RICK’S AIRBOATS LLC	BENNINGTON	OK
RCP	CHANDLER’S PLEASURE CRAFT	WILLS POINT	TX
RCQ	RIVIERA CUSTOM BOATS	SANTA ANA	CA
RCR	RETZEL ENTERPRISES	ANCHORAGE	AK
RCS	SHAVER FAMILY BOATS	STACY	NC
RCT	RABCO COMPETITION MARINE	ST PETERSBURG	FL
RCU	REAPER CUSTOM BOATS	PRIOR LAKE	MN
RCV	RIC’S MARINE	REDONDO BEACH	CA
RCW	R C MARINE CORP	REDONDO BEACH	CA
RCX	IRVING WEATHER RITE	SECAUCUS	NJ
RCY	ROSE CRAFT MFR CO	PORTLAND	OR
RCZ	FIBERGLASS ENG & DES	WALLINGFORD	CT
RDA	CHARGER	RICHLAND	MO
RDB	CRAWFORD BOAT BUILDING	HUMAROCK	MA
RDC	R.D.B. CONSTRUCTION INC (DBA)	FARMINGTON	UT
RDD	REDDING BOATS WORKS	CENTRAL VALL	CA
RDE	RAPTOR DESIGN & ENGINEERING LLC	REEDSVILLE	PA
RDF	REDFISH CUSTOM KAYAK & CANOE	PORT TOWNSEND	WA
RDG	R&M BOAT REPAIR & MFG	MIDWAY	AR
RDH	RADON CRAFT HAWAII INC	KAWAIHAE	HI
RDI	JENNIFER HAGAMAN INFLATABLES	MARINA DEL REY	CA
RDJ	SEBRICH CRAFT INC	HOMESTEAD	FL
RDK	BIG BEND MARINE (DBA)	PERRY	FL
RDL	ELLIS BOAT CO..	SOUTHWEST HARBOR	ME
RDM	R & D MARINE	DOWNEY	CA
RDN	RADON BOATS KAUAI	KILAUEA KAUAI	HI
RDO	H & F CUSTOM BOATS	BANDON	OR
RDP	RANDOLPH BOATWORKS INC	MATTAPOISETT	MA
RDQ	R.D.T. FORTY-ONE	W PALM BEACH	FL
RDR	RODER ENTERPRIZES INC.	LOUGHMAN	FL
RDS	GIG HARBOR BOAT WORKS	GIG HARBOR	WA
RDT	R B INDUSTRIES	HUNTERTOWN	IN
RDU	RUBBER DUCK OUTFITTERS INC	UNDERWOOD	IA
RDV	SLEEPY CREEK BOAT WORKS	MARSHALLBERG	NC
RDW	AZURE BOAT COMPANY INC	WILMINGTON	CA
RDX	RICHLAND DIVERSIFIED	RICHLAND	MO
RDY	SCHRIEVER FIBERGLASS	SCHRIEVER	LA
RDZ	R D BROWN WELDING	SAVANNA	IL
REA	RENEGADE BOATS	CORONA	CA
REB	R.E.B. ENTERPRISES	COMMERCE CITY	CO
REC	RECREATION UNLIMITED LLC	AMERICUS	GA
RED	REDBIRD SERVICES LLC	LAPLACE	LA
REE	R.E.M. BOATS INC	CAPE CORAL	FL
REF	REEFSPORT INC	TROY	MI
REG	REGATTA BOATS	DOWNEY	CA
REH	CHARLES E. JOHNS INC	BREWTON	AL
REI	ROSSI ENGINEERING INC	TALL TIMBERS	MD
REJ	RE-MAR BOAT CO	ORLANDO	FL
REK	REDNECK AIRBOATS LLC	CALERA	OK
REL	FLOATING CABINS	BIRDSEYE	IN
REM	RESPONSE MARINE INC.	NEWBURYPORT	MA
REN	RENDOVA	FT. LAUDERDALE	FL
REO	RUSHE ENTERPRISE	LOVELAND	OH
REP	REVENGE PERFORMANCE BOATS	RIO RANCHO	NM
REQ	REIT CRAFT	KEY COLONY BH	FL
RER	R.E. ENTERPRISES	PHELAN	CA
RES	RELENTLESS BOATS LLC	MIAMI	FL
RET	RETROBOATS LLC	GRAND JUNCTION	CO
REU	OCEAN RESEARCH SERVICE	WALTHAM	MA
REV	REVENGE POWERBOATS	DEL RAY BEACH	FL
REW	R.E. WALDON BOATS	RANDOLPH	MA
REX	REX-MEYER YACHTS INC	SANFORD	FL
REY	ROYAL INDUSTRIES INC	GAUTIER	MS
REZ	AVENGER BOATS	COLLISON	LA
RFA	RICHARDSON FIBERGLASS	BOWIE	TX
RFB	FLUID MOTION LLC	KENT	WA
RFC	ROSE FIBERGLASS CO	KNOXVILLE	TN
RFD	RENEGADE FIBERGLASS IN	RANCHO CORDOU	CA
RFE	CONCORD CUSTOM CRAFT INC	UPLAND	CA
RFF	RFD PATTEN	LAKE WORTH	FL
RFG	REGISTER’S FIBERGLASS	MARIANNA	FL
RFH	R B ENTERPRISES	TRAVELERS RST	SC
RFI	REYNOLDS FISH TRAP CO	ROCKFORD	IL
RFJ	RIVIERA BOATS OF AUST	POMANO	NY
RFK	VIPER BOATS INC	AYDEN	NC
RFL	RON FLINT BOATS	CORAL SPRINGS	FL
RFM	RICK’S FIBERGLASS AND MARINE	PALMETTO	FL
RFN	REDFERN BOAT	BERNARD	ME
RFO	SEA CORE-INWOODS	VENTURA	CA
RFP	ROYAL FIBERGLASS INDS.	ORANGE	CA
RFQ	RUSSELL’S FIBERGLASS	VENTURA	CA
RFR	SALTSHAKER MARI RSCH	PUNTA GORDA	FL
RFS	RAYMOND SMITH	CLIFTON	NJ
RFT	RAFT SHACK LLP	PULLMAN	WA
RFU	RECREATIONAL FUN PROD	VALDESE	NC
RFV	RICKS FIBERGLAS	LAKE WORTH	FL
RFW	REFLEX FIBERGLASS WORKS INC	WALTERBORO	SC
RFX	NORTHLAKE BOATWORKS	RIVIERA BEACH	FL
RFY	RON FRIBERG BOATS	NEVADA CITY	CA
RFZ	REMORA FIBERGLASS PRODUCTS	LAKE BUTLER	FL
RGA	R.B. RODGERS YACHT SALES	NOANK	CT
RGB	RG BOATWORKS	CHESAPEAKE	VA
RGC	CHRIS CAROLL & ASSOC	OMAHA	NE
RGD	CHALLENGER OFFSHORE	WASHINGTON	MO
RGE	ROGUE INFLATABLES	MERLIN	OR
RGF	MONTEREY BOATS	WILLISTON	FL
RGG	OUTBOARD MOTORS EXCHNG	NORTH KINGSTON	RI
RGH	ROGER G. HAINES	WEST POINT	GA
RGI	KRISTA INC	EDISON	NJ
RGJ	REPUBLIC BOAT CO	JACKSONVILLE	FL
RGK	R GASKILL&SONS FBRG BT	EXMORE	VA
RGL	HEWES BOAT CO	N. MIAMI	FL
RGM	REGAL MARINE INDUSTRIES INC	ORLANDO	FL
RGN	ROAD BASIN FIBERGLASS	SPRINGFIELD	OR
RGO	R.C.I.	SUMMERLAND KY	FL
RGP	GILMAN MLD PRODS RIVE	HAMPDEN	ME
RGQ	REGAN ENGINEERING	BENTON HARBOR	MI
RGR	FISHING HOLDINGS LLC DBA RANGER BOATS	FLIPPIN	AR
RGS	ROGERS MARINE	PORTLAND	OR
RGT	REGAL MARINE	ORLANDO	FL
RGU	SILVER DOLPHIN	WOODINVILLE	WA
RGV	RENEGADE	LEVELLAND	TX
RGW	TWIN PORTS FIBERGLASS	TWIG	MN
RGX	RAINBOW FIBERGLASS WORKS	BEAUMONT	TX
RGY	B & G WATERCRAFT INC	CONWAY	SC
RGZ	RAGGED ASS BOAT CO	STANWOOD	WA
RHA	RICHARD D MCALLISTER	BRADENTON	FL
RHB	RIVER HAWK PRODUCTS INC	LILBURN	GA
RHC	RHODE ISLAND WORKBOAT.	PROVIDENCE	RI
RHD	RENDOVA BOATS	OLYMPIA	WA
RHE	RHEA HARBOR INC.	SPRING CITY	TN
RHF	RESTHARROW FARM BOATWORKS	JEFFERSONVILLE	VT
RHG	Brand G Manufacturing	Belgrade Lakes	ME
RHH	RICHARD H MERTES	TEQUESTA	FL
RHI	RAPAUL	JACKSON	WY
RHJ	RYSON CUSTOM BOATS	BAYCLIFF	TX
RHK	ROCK HALL BOAT SHOP	BURGESS	VA
RHL	REBEL HOVERCRAFT LLC	FORT WORTH	TX
RHM	RIVER HAWK MARINE	SALEM	OR
RHN	FRANK SCHENCK	GREENVILLE	NC
RHO	R HAMMEL	LINTHICIUM	MD
RHP	NORTHERN RHAPSODY BOATWORKS	MINNEAPOLIS	MN
RHQ	DENNIS RHODES	LIGHTHOUSE PT	FL
RHR	R&R LEISURE CRAFT LTD	REDDING	CA
RHS	RIVERSIDE MARINE	FT PIERCE	FL
RHT	SURFJET ENTERPRISES INC	OCEANSIDE	CA
RHU	SARRATT FIBERGLASS	TRACYS LANDING	MD
RHV	ROHN MARINE SERVICES	PORTLAND	OR
RHW	R H BAKER BOATWORKS	WESTPORT	MA
RHX	RIVER-HAWK	LEXINGTON	SC
RHY	RHYAN-CRAFT BOATS MFG	EL DORADO	AR
RHZ	REDMONT FIBERGLASS & PLASTICS	BELMONT	MS
RIA	RIDGE RUNNER AIR BOATS	LAKE PANASOFFKE	FL
RIB	ROBERTS INDUSTRIES LLC	NORTH PORT	FL
RIC	J.H. PERFORMANCE BOATS (DBA)	RICHMOND	TX
RID	RIDDLE BOAT WORKS	KAILUA-KONA	HI
RIE	RACEY INDUSTRIES	BOULDER CITY	NV
RIF	ADDICTOR BOATS INC	SAN DIEGO	CA
RIG	OUTRIGGER BOAT CORP	CHICAGO	IL
RIH	RAINBOW BOATS HAWAII	HONOLULU	HI
RII	RIVERBOATS INC	GENOA	WI
RIJ	WESTERN YACHT SALES	SEATTLE	WA
RIK	RICHCRAFT BOATS	MEDFORD	OR
RIL	RINALLI BOAT CO INC	GODFREY	IL
RIM	RICHLAND IMPORTS (DBA)	DADE CITY	FL
RIN	NORTHROP AND JOHNSON INC	NEWPORT	RI
RIO	RIO MARINE INC	FORT LAUDERDALE	FL
RIP	ROYAL YACHTS INT. LTD.	ANNAPOLIS	MD
RIQ	WOODENCRAFT BOAT CO	PORT CHARLOTTE	FL
RIR	SEA DORY RIB INC	S DARTMOUTH	MA
RIS	ROMANOFF INVENTION SERVICE INC	REISTERSTOWN	MD
RIT	RIPTIDE BOATS	PAWLEYS ISLAND	SC
RIU	ROGUE INDUSTRIES LLC	SAN CLEMENTE	CA
RIV	RIVIERA YACHTS EASTERN USA	RIVIERA BEACH	FL
RIW	RIVERPOINT BOAT WORKS	BEAUFORT	NC
RIX	RICKER YACHTS INC	BRADENTON	FL
RIY	CLC YACHTS INC	STUART	FL
RIZ	RHODE ISLAND HOMEMADE BOATS	NULL	RI
RJA	RADIANT MARINE CORP	SARASOTA	FL
RJB	RIVER ROAD JET BOATS	MADISON HEIGHTS	VA
RJC	BISON CUSTOM FIBERGLASS	ENID	OK
RJD	R.J. DOUGHERTY ASSOC INC	EDGEWATER	FL
RJE	SITKA SKIFFS	SITKA	AK
RJF	MAR CRUISERS	DANBURY	CT
RJG	GAUDET ALUMINM BOATS LLC	SORRENTO	LA
RJH	PACIFIC OEM SUPPLY INC	SANTA ANA	CA
RJI	RED KNIGHT INFLATABLES	NICASIO	CA
RJJ	RAM MARINE	TAMPA	FL
RJK	RO DRIFT BOATS LLC	BOZEMAN	MT
RJL	R J ST LOUIS BOAT WKS	NORTH DARTMOUTH	MA
RJM	ROGER L MCKEE	PHOENIX	AZ
RJN	RJC INDUSTRIES	BRENTWOOD	NY
RJO	RIO YACHT CORP	SEATTLE	WA
RJP	R & R DINGHIES	BANGOR	ME
RJQ	RENOVATORS YACHT CO	ST PETERSBURG	FL
RJR	RON BISHOPS ALUM FABRICATION	FLORAL CITY	FL
RJS	ROBERT JURICA	HUMBLE	TX
RJT	R J CUSTOM BOATS	COLUMBIA STATION	OH
RJU	WOODWARD LEISURE PRODS	ROCHELLE PARK	NJ
RJV	R & J METAL FABRICATOR	PORTLAND	OR
RJW	RIPPLE CRAFTS	LEBANON	MO
RJX	RES-TEX FIBERGLASS BOAT RPR	PASADENA	TX
RJY	R & J SUPPLY	BIG BEND	WI
RJZ	RALLEY-MAG PRODUCTS	NEWPORT BEACH	CA
RKA	RK INDUSTRIES INC	STRASBURG	VA
RKB	RYAN KILBURG	SABULA	IA
RKC	RON KEN FIBERGLASS CO	LUTHER	OK
RKD	ROCK SKIDDER DINGHEY	WARREN	ME
RKE	RECKE ENGR & MFG CO	BLOOMINGTON	MN
RKF	ROBERT B KAUFFMAN	E STROUDSBURG	PA
RKG	ROCKLAND MARINE CENTER	SUFFERN	NY
RKH	R.K. COMPANY	WILLACOOCHEE	GA
RKI	ROANOKE INDUSTRIES	ROANOKE	AL
RKJ	RAMIK MARINE DIVISION	VICKSBURG	MS
RKK	RKS BOAT MFG CO	CERIES	CA
RKL	RKL BOATWORKS	MT DESERT	ME
RKM	ROCK MFG CO	JACKSONVILLE	FL
RKN	R.K. NEUN	SAUSALITO	CA
RKO	RIVER LAKES MANUFACTURING	LITTLE ROCK	AR
RKP	RECKARDS CANOE SHOP	ROCKWOOD	ME
RKQ	REXCRAFT BOATS	MOUNTAIN HOME	AR
RKR	RIVER KING BOATS MFG	CENTRALIA	WA
RKS	KERR-KRAFT RAY KERR S	CLINTON	IA
RKT	ROCKET SUPPLY CORP	ROBERTS	IL
RKU	RECORD BASS BOATS INC	SAN BERNARDINO	CA
RKV	RAINBOW FIBERGLASS ENT	STEINHATCHEE	FL
RKW	R K WILMES BOATBUILDER	E HADDAM	CT
RKX	RAKS BOAT REPAIR	EDGEWATER	FL
RKY	ROCK CREEK MFG INC	CAMDEN	SC
RKZ	RAIDER BOATS INC	BONO	AR
RLA	RODNEY OLSEN	SEATTLE	WA
RLB	RELEASE BOATWORKS LLC	OPA LOCKA	FL
RLC	C L R BOATS INC	AGANA	GU
RLD	DICKENS DEVELOPMENT	HONOLULU	HI
RLE	ROBELL CONSTRUCTION	EUGENE	OR
RLF	HAZEL CRAFT	TORRANCE	CA
RLG	STEEL SHIP CORPORATION	PORTSMOUTH	NH
RLH	STORMALONG MARINE	MIAMI	FL
RLI	ROLLINS BOAT YARD	POQUOSON	VA
RLJ	ROY L LUNG	BLVD HEIGHTS	MD
RLK	SCRAMBLER CORP	GENOA	OH
RLL	TAMPA TOOLING	TAMPA	FL
RLM	ROLLE MARINE	FT LAUDERDALE	FL
RLN	NEGUS MARINE INC	MOBILE	AL
RLO	R L WOOD BOATBUILDER	FLORENCE	KY
RLP	MCCULLY WOODWORKING	UPLAND	CA
RLQ	KENADY BOAT BLDG COMPANY	SEDRO WOOLLEY	WA
RLR	RICHARD L LITTLE ASSOCIATES	EL CAJON	CA
RLS	R.L.S. ENTERPRISES.	TRAVERSE CITY	MI
RLT	REVENGE ADVANCE COMPOSITES	CLEARWATER	FL
RLU	RELIABLE METAL PRODS	GENEVA	AL
RLV	ROB ADLER	PORTLAND	OR
RLW	ROBERT LEWIS	NEWPORT	NU
RLX	RALCO INDUSTRIES	NORFOLK	VA
RLY	ROYAL CRAFT BOAT CO	WINTER HAVEN	FL
RLZ	RACECRAFT INC	BRADENTON	FL
RM2	ROCKY MOUNTAIN BOAT WORKS	GALLATIN GTWY	MT
RMA	RYAN MARINE SERVICES	MARBLEHEAD	MA
RMB	ROGER MADORE BOATS LLC	GRANBY	CT
RMC	R.C. MAC KENZIE	BOWDOINHAM	ME
RMD	ROBERTS MARINE PRODS	HOLIDAY	FL
RME	BEACHMASTER INC	ANACORTES	WA
RMF	ROMAE INDUSTRIES	COLUMBUS	NM
RMG	RENEGADE MARINE GROUP INC	STUART	FL
RMH	R & M MARINE	MORO BAY	CA
RMI	ROVER MARINE INC	NORFOLK	VA
RMJ	BOB MAYWALD	CELINA	TN
RMK	R BIGELOW & CO	BOURNE	MA
RML	RUM INTERNATIONAL	LONGBOAT KEY	FL
RMM	RM CUSTOM BOATS LLC	MERLIN	OR
RMN	ROBERT MORRISON	MIAMI	FL
RMO	REAGAN MARINE INC	FT LAUDERDALE	FL
RMP	RENMAR INC	ROSEBUD	TX
RMQ	TECHE WELDING & FAB	CENTERVILLE	LA
RMR	RM RAFTS DBA ROCKY MOUNTAIN RAFTS	FOUNTAIN HILLS	AZ
RMS	MOORE & SONS	NORFOLK	NU
RMT	ARMBEE CORP	SAN FRANCISCO	CA
RMU	RENEGADE MARINE USA INC	ST PETERSBURG	FL
RMV	ROBERT M. WILLIAMS	FALMOUTH	MA
RMW	ROSS MINI CRAFT	29 PALMS	CA
RMX	ROGERS MARINE INC	KEY LARGO	FL
RMY	RMS SHIPBUILDERS INC	ROCHESTER	MI
RMZ	ROYAL MARINE FIBERGLS	ANACORTES	WA
RNA	KAL KUSTOM	SALEM	OR
RNB	RON’S MARINE REPAIR INC.	MIAMI	FL
RNC	RICHMOND INSTRUMENT CO	RICHMOND	CA
RND	RENEGADE BOATS INC	MOORE HAVEN	FL
RNE	TARGET BOATS	WEST PALM BEACH	FL
RNF	REYNOLDS FIBERCO INC	WEBB CITY	MO
RNG	RANGER BOATS	FLIPPIN	AR
RNH	RANN MILLAR & ASSOC	ONTARIO	CA
RNI	REESE MARINE INC	RUSSELL SPRNG	KY
RNJ	RAND-I CUSTOM DINGHYS	PALM SPRINGS	FL
RNK	GODFREY MARINE	ELKHART	IN
RNL	ARNOLD MARINE INC.	BALTIMORE	MD
RNM	R&M MARINE PRODUCTS	RANDOLPH	MA
RNN	RANN MILLAR	ONTARIO	CA
RNO	C & R FIBERGLASS	HERRIN	IL
RNP	RON CHAPMAN SHIPWRIGHT INC	CHALMETTE	LA
RNQ	REEF RUNNER LTD	AUBURN	WA
RNR	SEA RANGER YACHT SALES	SAN MARINO	CA
RNS	ROLAND L SMITH	VINEYARD HAVEN	MA
RNT	ROANE INVENTIONS	DALLAS	TX
RNU	SIRENA YACHTS USA	ESSEX	CT
RNV	RAINBOW BOATS	PAGE	AZ
RNW	SUNRAY INC	LAKE CITY	SC
RNX	ROSSON MARINE & FBGLS PROD.	FORT GIBSON	OK
RNY	RUNAWAY MARINE CORP	NEW YORK	NY
RNZ	RAINVILLE’S BOATNG IND	CHARLESTOWN	RI
ROA	RESCUEONE CONNECTOR BOATS	SOUTHSIDE	AL
ROB	ROBALO BOATS LLC
ROC	WONDERLAND INTL CO	WOODBURY	NY
ROD	RODMAN USA	DANIA BEACH	FL
ROE	ROANET LLC	PALM COAST	FL
ROF	RIONHOLDT ONOCE AND FUTURE BOATS LTD	HUDGINS	VA
ROG	ROGER CARROLL BOAT CARPENTER	CHATHAM	MA
ROH	MILLER MARINE	ROCK FALLS	IL
ROI	ROBERT BARNETT	SARASOTA	FL
ROJ	ROSSLEE DAVIDSON	NEWAYGO	MI
ROK	ROCKPORT MARINE	ROCKPORT	ME
ROL	ROLBOAT	BLOOMFIELD	CT
ROM	MENARD FIBERGLASS BOAT	CLEARFIELD	PA
RON	RONDAR RACEBOATS INC	PEABODY	MA
ROO	BAYVIEW BOATS	BATH	NC
ROP	ROBERTS MARINE PRODUCT	BERLIN	WI
ROQ	ROBCO	FT LAUDERDALE	FL
ROR	RONS MARINE CONST.&RPR	FERNDALE	WA
ROS	ROUSE PERFORMANCE BOATS LLC	CANYON LAKE	CA
ROT	ROTH BOAT BUILDERS	MARSHFIELD	MA
ROU	RO-MAR USA INC	KENOSHA	WI
ROV	BACK COUNTRY BOATWORKS	TAVERNIER	FL
ROW	REVOLUTION ROWING LLC	GAINESVILLE	GA
ROX	RESULTS MARINE	ISLAMORADA	FL
ROY	ROYAL & SON BOAT WORKS	MARYSVILLE	WA
ROZ	GREG ROSSEL BOAT CARPENTRY	TROY	ME
RPA	ROYAL PRODUCTS CORP	WEBSTER CITY	IA
RPB	R P BOAT SHOP	STEUBEN	ME
RPC	REP ENTERPRISES	GREENLAND	NH
RPD	THAD DANIELSON BOATS	CUMMINGTON	MA
RPE	RED LINE PERF MRN INC	PATCHOGUE	NY
RPF	REPUTATION BOAT CO	POMPANO BEACH	FL
RPG	RAMPAGE YACHTS	OCONTO	WI
RPH	INTERMARINE SAVANNAH	SAVANNAH	GA
RPI	REPUTATION B0ATS	NASHVILLE	GA
RPJ	REVENGE BOATS INC	POMPANO BEACH	FL
RPK	SEA KAYAK CONNECTICUT	GREENWICH	CT
RPL	RAGE POWERBOATS LLC	BRIDGEPORT	CT
RPM	RICH PASSAGE BOATS LLC	OLYMPIA	WA
RPN	RPR INDUSTRIES	APEX	NC
RPO	RAMPONE BOAT WORKS INC	MIAMI	FL
RPP	ROTOCAST FLOTATION PRD	BROWNWOOD	TX
RPQ	RENEGADE RECREATIONL PROD INC	BOISE	ID
RPR	MARINE DEVELOPMENT LTD	HURON	OH
RPS	RICH PASSAGE BOATS LLC	OLYMPIA	WA
RPT	RAPTOR BASS BOATS INC	SEBRING	FL
RPU	RICH PASSAGE BOATS	PORT ORCHARD	WA
RPV	WAR EAGLE INDUSTRIES.	FT. MEYERS	FL
RPW	RIVERSIDE BOAT WORKS	ELIZABETH CITY	NC
RPX	REINDL POWERBOATS LLC	LAS VEGAS	NV
RPY	SAILFIN IMPORTER LLC	BRANDON	FL
RPZ	REPUBLIC YACHTS	NEWBURY PARK	CA
RQA	RIVER QUEEN BOATS	EUTAW	AL
RQB	RADON CUSTOM BOATS	ROSEBURG	OR
RQC	RIVER WILD CUSTOM ALUM BOATS	GRANTS PASS	OR
RQD	RIVER EQUIPMENT DIST	BIRMINGHAM	AL
RQE	HYDROCRAFT INC	SCOTTSDALE	AZ
RQF	ROSE BAY SKIFFS	PORT ORANGE	FL
RQG	SEA-SEA RIDER	AURORA	CO
RQH	AVANTI	HIALEAH GARDENS	FL
RQI	ROBERTS CATAMARANS	JUPITER	FL
RQJ	ROGUE JET BOATWORKS	WHITE CITY	OR
RQK	RAIDER BOAT CORP	SEBASTIAN	FL
RQL	HIEMANS CUSTOM FIBERGLASS	LONDON	TX
RQM	QUIGLEY MARITIME	VANCOUVER	WA
RQN	RENEGADE BOATS INC	ST PETERSBURG	FL
RQO	FIBERGLASS INNOVATIONS INC	ROCKLEDGE	FL
RQP	REACTION BOATS	PORT CHARLOTTE	FL
RQQ	R & R FABRICATIONS	LAKE CITY	FL
RQR	RECREATIONAL EQUIP INC	SEATTLE	WA
RQS	RANCHERO FABWELD	CHICO	CA
RQT	ROCKETT INC	JACKSON	MS
RQU	SHEAR MARINE	GULF SHORES	AL
RQV	SEGSCO INC	NEW IBERIA	LA
RQW	BOB SHERBERT CUSTOM BOATS	HARBOR OAKS	FL
RQX	JAMES L GOODMAN BUILDER	GUILFORD	CT
RQY	GRAND SLAM EXPEDITION	ALACHUA	FL
RQZ	R & R SALES	WARD	AR
RRA	ROAD RUNNER CRAFT	NEW IBERIA	LA
RRB	ROGUE RIVER BOAT SHOP	GRANTS PASS	OR
RRC	RIVER RIDGE CUSTOM CANOES LLC	ROCHESTER	MN
RRD	R&R BOATS INC	WESTPORT POINT	MA
RRE	RIVER RAT BOATS	SPARKS	GA
RRF	REYNOLDS RACING & MARINE INC	HARRIMAN	TN
RRG	ROBICHEAUX AIR BOATS INC.	FRANKLIN	LA
RRH	R & R ENTERPRISES	TITUSVILLE	FL
RRI	RIUS RACING INC	LAKE HAVASU CITY	AZ
RRJ	RYBO RUNNER BOATS INC	MARATHON	FL
RRK	ROLLY MARINE SERVICE	FT LAUDERDALE	FL
RRL	R & R FIBERGLASS	MADISON	AL
RRM	ROE’S MARINE LLC	ST MICHAEL	MD
RRN	ROSCOE & ASSOCIATES	WHEAT RIDGE	CO
RRO	CUSTOM MARINE PROPULSI	HALLANDALE	FL
RRP	R C AUTOMOTIVE & MARINE	LK HAVASU CITY	AZ
RRQ	R & R FBRGLS MANUFACT	VALDOSTA	GA
RRR	REBEL INDUSTRIES INC	JACKSON	MI
RRS	MOLDED FIBERGLASS PRODUCTS	HOLCOMBE	WI
RRT	ANCORA YACHT SERVICE	SAG HARBOR	NY
RRU	RECREATIONAL ROWING	MAPLE PLAIN	MN
RRV	RED RIVER AIRBOATS	LEON	OK
RRW	RED RIVER WOODEN BOATS LLC	GRAND FORKS	ND
RRX	COASTAL ALUMINUM WELD	ROSENBERG	TX
RRY	RYBO RUNNER YACHT	SATELLITE BEACH	FL
RRZ	ROCKEY RIVER PRODUCTS	THREE RIVERS	MI
RSA	ROBERTS WELDING	SEQUIM	WA
RSB	SMOKER CRAFT INC	NEW PARIS	IN
RSC	RISING-SUN CRUISERS	BOUNTIFUL	UT
RSD	BERNARD ROLSMA & CO	TOPSFIELD	MA
RSE	CHARGER CUSTOM BOATS	WESTMINSTER	CA
RSF	RS FIBERGLASS	SPRINGFIELD	LA
RSG	RES O GLASS	ANDERSON	SC
RSH	REAL SHIPS INC	BAYOU LA BATRE	AL
RSI	RUSSELL FABRICATION	SHADY SIDE	MD
RSJ	RON SMITH	CHARLEVOIX	MI
RSK	REEF STATION CATAMARANS	LEMITAR	NM
RSL	ARSAIL INC	WASHINGTON	DC
RSM	ROBIN SMITH	MANTEO	NC
RSN	RONIN SHIPBUILDING CO INC	PONCE	PR
RSO	STUART MARINE CORP	ROCKLAND	ME
RSP	RONS ENTERPRISE CO	SOUTH GATE	CA
RSQ	R & D SOUTHEASTERN LTD	MARRIETTA	GA
RSR	BEND FIBERGLASS DESIGN	LA PINE	OR
RSS	ISLAND DORY BOATWORKS	TURNER	ME
RST	RED STAR TRADERS LLC	SALT LAKE CITY	UT
RSU	MAINE COAST CONSTRUC	BROOKSVILLE	ME
RSV	RIVER STIX BOATS	LAKE BUTLER	FL
RSW	BOCK MARINE BUILDERS	BEAFORT	NC
RSX	R. J. S. CO-OP LTD	N. SCITUATE	RI
RSY	RAY’S BOAT SHOP	KODIAK	AK
RSZ	RAFFIELD SHIPBUILDERS	PORT ST JOE	FL
RTA	AIRBOAT SPECIALTIES	MICANOPY	FL
RTB	ROCKING THE BOAT	BRONX	NY
RTC	RIVER TIMBER CAMPGROUNDS	INDEPENDENCE	IA
RTD	R & D MARINE INDUSTRY	MUKWONAGO	WI
RTE	SUNEX	MIAMI	FL
RTF	RAPID CRAFT BOATS	GRAND RAPIDS	MN
RTG	EASTPORT RAILWAY CO	ANNAPOLIS	MD
RTH	FOSSIL RIM MARINE LTD	WACO	TX
RTI	RAPID RABBIT TRANSIT	LARGO	FL
RTJ	ROGERSON TECHNOLOGY INC	GOOSE CREEK	SC
RTK	RTM KAYAKS LLC	DOVER	DE
RTL	NAUTICAL INTERNATIONAL INC	NEWPORT BEACH	CA
RTM	RTM KAYAKS LLC	AUBURNDALE	FL
RTN	BEAR CREEK CANOES INC	SEBAGO	ME
RTO	ROTO CRAFT	GRANTS PASS	OR
RTP	RTR INC	ST PETERSBURG	FL
RTQ	RAILMAKERS SAN FRAN BAY INC	ALAMEDA	CA
RTR	SOLUTION BOATS INC	VICTORVILLE	CA
RTS	STEPHENS MARINE INC	STOCKTON	CA
RTT	RITTALLS BOAT YARD	BOOTHBAY HBR	ME
RTU	LITTLE RIVER INDUSTRIES	QUINCY	FL
RTV	RIVER RAT BOATS	FLIPPIN	AR
RTW	RIGHTS O’MAN BOAT WORK	SHELTON	WA
RTX	ROTH BILT BOAT BLDG DBA-	MATTAPOISETT	MA
RTY	HINES-FARLEY OFFSHORE	SUFFOLK	VA
RTZ	POOR RICHARD MARINE	BRISTOL	RI
RUA	RIVERSIDE COMPOSITES	GRABILL	IN
RUB	ROLL-UP-BOATS	NEW YORK	NY
RUC	RECORD BOATS	KLAMATH FALLS	OR
RUD	RECREATION UNLIMITED	BEND	OR
RUE	RED RAIDER	PORT ISABEL	TX
RUF	SAILING ETC…	WARREN	RI
RUG	RIVER PARISH AIR-BOAT INC	SAINT AMANT	LA
RUH	ROUSHAR ROOFING & MFG	N AUGUSTA	SC
RUI	RINALLI BOATS LTD	SEGUIN	TX
RUJ	SEA RUNNER BOATS	SEWELL	NJ
RUK	ROUGH WATER CRAFT	EUGENE	OR
RUL	RUSSELL MANUFACTURING	YELLVILLE	AR
RUM	POWERPLAY POWERBOATS INC	FT LAUDERDALE	FL
RUN	RUNNER SPORTS INC	LITTLE FALLS	NJ
RUO	SUR-BASS BOAT	PANAMA CITY	FL
RUP	RIVA YACHTS	FT LAUDERDALE	FL
RUQ	ROCK WATER BOATS	OCEAN CITY	MD
RUR	REBEL BOATS	MARYVILLE	TN
RUS	ZEPHYR BOATS	RUSKIN	FL
RUT	RULE STEEL	CALDWELL	ID
RUU	SEAJAC FABRICATION	NEWBERG	OR
RUV	TRIM CRAFT INC	ST PETERSBURG	FL
RUW	THE RIVER WORKS	WELLSTON	MI
RUX	REESE PERFORMANCE MARINE	TEMPLE CITY	CA
RUY	RUNNER BOATS	CITRUS HEIGHTS	CA
RUZ	RICK WATERS BOATBUILDERS	NOANK	CT
RVA	ALAN WEINSTEIN ASSOCIATES INC	LAUDERHILL	FL
RVB	MICRO AIR BOATS	ROCK SPRINGS	WY
RVC	ROSE VALLEY CANOES	ROSE VALLEY	PA
RVD	REVERIE INC	POMPANO BCH	FL
RVE	RIVERENE CORP	GREENWOOD	IN
RVF	RIVERSIDE ASSOCIATES	FRANCESTOWN	NH
RVG	RIVERCRAFT MARINE INC	PANAMA CITY	FL
RVH	REEVES & HESS	CHARLESTON HT	SC
RVI	RIVERBED INC	MIAMI BEACH	FL
RVJ	SPRAY & SUN FIBERGLASS	LIVE OAK	FL
RVK	RIVER RUNNER KAYAKS	MORRO BAY	CA
RVL	REVELATION BOATWORKS LLC	RALEIGH	NC
RVM	RICHARD P DENVER	LOS ANGELES	CA
RVN	RIVIERA BTS OF ARIZONA	PHOENIZ	AZ
RVO	RVA MARINE LTD	FT WASHINGTON	MD
RVP	RIVA YACHTS OF FLA INC	PALM BEACH	FL
RVQ	RIVER SKIFF BOATS	ROCKY MOUNT	NC
RVR	RIVIERA FIBER CORP	RIVIERA BEACH	FL
RVS	RIVERAT	ABERDEEN	WA
RVT	ROLAND VICART	FT LAUDERDALE	FL
RVU	RIVER SIDE	AYNOR	SC
RVV	RIVER VALLEY ENTERPRISES	ANDERSON	CA
RVW	ROVERCRAFT INC	HOUSTON	TX
RVX	R V ENT INC OF MIAMI	OPA LOCKA	FL
RVY	RIVER CITY SAILCRAFT	N LITTLE ROCK	AR
RVZ	RIVER CONDO BOAT MFRS	JACKSONVILLE	FL
RWA	ROUNDABOUT WATERCRAFTS LLC	RUSKIN	FL
RWB	SNAKE RIVER WOODEN BOATS INC	IDAHO FALLS	ID
RWC	WINTECH RACING	BRIDGEPORT	CT
RWD	ROBERTS WELDING LLC	LONG BEACH	MS
RWE	ROYAL WEST MFG	CODEN	AL
RWF	RIVER WOLF ALUMINUM BOATS INC	GLIDE	OR
RWG	BOAT SERVICE INC	ESSEX	CT
RWH	ROBERT HALL YACHTS	HONOLULU	HI
RWI	K M L BOATS INC	OZARK	MO
RWJ	REICHERT MARINE SVC	MONTAUK	NY
RWK	ROBERT W DICKIESON	HONOLULU	HI
RWL	RALPH W STANLEY INC	SOUTHWEST HARBOR	ME
RWM	ROMAN WELDING & MACHINERY CO	SARASOTA	FL
RWN	ROGERS WELDING & METAL FABRIC	SULLIVAN	MO
RWO	RUBBERWORK & REPAIR	ANSTEAD	WV
RWP	RALPH’S BOAT WORKS	PARAMOUNT	CA
RWQ	RAWSON HILL BOAT SHOP	SHREWSBURY	MA
RWR	RIVER WALKER BOATS INC	KNOXVILLE	TN
RWS	ROBERT W STEPHENS WOODENBOATS	BLUE HILL	ME
RWT	RIGHT WAY MARINE	CARLSBAD	CA
RWU	ROBERT W USHER BOATS	LA PALMA	CA
RWV	SUWANNE RVR WOOD WRKS	LIVE OAK	FL
RWW	CUSTOM REC WORKS INC	MIAMI	FL
RWX	ROK WATER SPORTS LLC	AUBURN	CA
RWY	GLIDE BOAT WORKS	GLIDE	OR
RWZ	ANSA SAILING N AMERICA	POMPANO BEACH	FL
RXA	ROADCO MAR	SEARCY	AR
RXB	STAN DEAMBRO MARINE	SANTA FE SPG	CA
RXC	REXCRAFT BOATS	MESA	AZ
RXD	OCEAN STATE MARINE RWY	WAKEFIELD	RI
RXE	FAMOUS TRAILS INC	CHULA VISTA	CA
RXF	RAKER MANUFACTURING	VANCOUVER	WA
RXG	R E GRAHAM CORP	SANTA FE SPGS	CA
RXH	R.P.M INDUSTRIES	OKLAHOMA CITY	OK
RXI	ROTOTECH DESIGNS INC	EASLEY	SC
RXJ	RAYMOND WEBER JENSEN/ DBA	MEDFORD	OR
RXK	RIVER CITY KAYAKS INC	FOUNTAIN CITY	WI
RXL	TEXCRAFT.	AVINGER	TX
RXM	R C MARINE INC	CHICKASHA	OK
RXN	REACTION MARINE	MIAMI	FL
RXO	RYAN CRAFT	TALLAHASSEE	FL
RXP	R V S M EAST INC	PORTERSVILLE	PA
RXQ	RICKS FIBERGLASS & MARINE	OLD TOWN	FL
RXR	LYNCH YACHT STORE	DENVER	CO
RXS	RAVEN BOATS	ELY	MN
RXT	ROYAL YACHT SALES & CH	SAN DIEGO	CA
RXU	ROGOLS RECREATIONAL RENTALS	VERNONIA	OR
RXV	SHILOH MANUFACTURING INC	GREERS FERRY	AR
RXW	ROUGH WATER BOATS INC	OPA LOCKA	FL
RXX	SOUTHERN MARINE AND SAIL	MIAMI	FL
RXY	ROYCE YACHTS	LA CONNER	WA
RXZ	REX MARINE INC	OPA LOCKA	FL
RYA	RON YOUNG BOATBUILDER	EAST TAUNTON	MA
RYB	R.R. MARINE INTERNATIONAL INC	LOXAHATCHEE	FL
RYC	ROYCE BOAT SHOP	COSTA MESA	CA
RYD	RIVA WEST	COSTA MESA	CA
RYE	RYAN ENGINEERING	SOMERS PT	NJ
RYF	RIVAL YACHT CO	ANNAPOLIS	MD
RYG	BOATS BY RAY INC	PENSACOLA	FL
RYH	RODGERS YACHT & DESIGN	CLEARWATER	FL
RYI	ROUGHWATER YACHTS INC	ALAMEDA	CA
RYJ	ROYAL COMPANY	SPRING	TX
RYK	ROSS YACHT SERVICE INC	CLEARWATER	FL
RYL	REYNOLDS MARINE LLC	ANCHORAGE	AK
RYM	RYAN MARINE	TARIFFVILLE	CT
RYN	RYAN BOAT CO	GARDENA	CA
RYO	R-YACHT BUILDERS	DAVIE	FL
RYP	ROYAL PLASTIC	NEW YORK	NY
RYQ	RAINBOW YACHT INTL COR	ELMHURST	NY
RYR	RAY’S BOAT REPAIR	PORTLAND	OR
RYS	ROCKPORT YCHT&SUPP CO	ROCKPORT	TX
RYT	RELIANT YACHTS	NEWPORT	RI
RYU	RAYCON MARINE SERVICES	SEATTLE	WA
RYV	RYCO MARINE CUSTOM BTWORKS IN	RIVIERA BEACH	FL
RYW	ROY ALUMINUM BOAT WRKS	DUSON	LA
RYX	RAY’S RIVER DORIES	PORTLAND	OR
RYY	SUNRAY PRODUCTS	OLDSMAR	FL
RYZ	RYAN CUSTOM BOATS	SACRAMENTO	CA
RZA	PATRIOT MANUFACTURING LLC	RICHLAND	MO
RZB	REUWER BOAT WORKS	ROCK HALL	MD
RZC	RIZZ CRAFT MARINE	FT. WHITE	FL
RZD	MICASET ACCENT MARINE	ARLINGTON	TX
RZE	SUPERIOR FIBERGLASS	MOYOCK	NC
RZF	R&R FIBERGLASS INC	TYLERTOWN	MS
RZG	RICOCHET AIRBOATS	LAKE WALES	FL
RZH	RAPPAHANNOCK BOAT WORKS INC	BEALETON	VA
RZI	REINKE MFG CO INC	DESHLER	NE
RZJ	RAVEN BOATWORKS INC	MARTINSVILLE	VA
RZK	BACKBAY BOATWORKS	NEWPORT BEACH	CA
RZL	R&P ALUMINUM WORKS & MILLWORK	MONTEGUT	LA
RZM	MCMILLAN BOAT WORKS	STOCKTON	AL
RZN	MARINE JOINERY	PEMBROKE	MA
RZO	ROBERTS BOAT MFG	GRAYSON	LA
RZP	ULTRA CUSTOM BOATS	MONTCLAIR	CA
RZQ	RAT CAT BOATS	REDWOOD VALLEY	CA
RZR	RAZOR MARINE INC	LAFAYETTE	LA
RZS	RICHARD SEMBLER	W NOTTINGHAM	NH
RZT	T & S BOATS INC	WHITE BLUFF	TN
RZU	RESOLUTE RACING SHELLS	BRISTOL	RI
RZV	RIVENDELL MARINE	NEWPORT	RI
RZW	RUSSELL BOATWORKS	CRANBERRY IS	ME
RZX	R&V FABRICATIONS	MARIANNA	FL
RZY	RICHARD WALKER WELDING	ROCKPORT	TX
RZZ	SUPPLY BOAT CO INC	SUPPLY	NC
S3O	SWEDISH YACHTS OF N AM	HONOLULU	HI
SA2	SATRONICS MFG INC	SOUTH WINSOR	CT
SAA	SALONA AMERICA INC	COCONUT GROVE	FL
SAB	SHEW & BURNHAM	SOUTH BRISTOL	ME
SAC	MICHAEL’S SPEED & CUSTOM	LITTLE MOUNTAIN	SC
SAD	SMALL CRAFT ADVISOR INC (OOB)	PORT TOWNSEND	WA
SAE	SAGE MARINE LLC	GOLDEN	CO
SAF	SAFARI BOAT CO INC	SPRING VALLEY	NY
SAG	SAN AUGUSTINE FBGLS PRODS INC	SAN AUGUSTINE	TX
SAH	STRIKE YACHTS INC	PERRY	FL
SAI	SAMOSET BOATWORKS INC	BOOTHBAY	ME
SAJ	S & J MANUFACTURING INC	WILLACOOCHEE	GA
SAK	SLATE RIVER KAYAKS INC	MADISON	WI
SAL	SALTY DOG (DBA)	JACKSONVILLE	FL
SAM	SEAARK MARINE INC	MONTICELLO	AR
SAN	SANGER BOAT MFG.	FRESNO	CA
SAO	MICHAEL J SMITH	SEATTLE	WA
SAP	RODMAN’S SUPERIOR AIRBOAT CO	ORANGE SPRINGS	FL
SAQ	SUMERSET ACQUISITION LLC	SOMERSET	KY
SAR	SCARBORO MARINE	VICTORIA	BC
SAS	SNOOKAHOLICS SKIFF LLC	TAMPA	FL
SAT	STAR BOAT CO	SPRUCEHEAD	ME
SAU	SAUSALITO YCHT SLS-CHA	SAUSALITO	CA
SAV	SEA ARROW MARINE CORP	SAN ANGELO	TX
SAW	SAWYER CANOE INC	PIQUA	OH
SAX	SWIFT BOATS INC	PORT ST LUCIE	FL
SAY	STRIKER YACHTS	FT. LAUDERDALE	FL
SAZ	SHASTA ALUMINUM PROD INC	REDDING	CA
SB2	SUNBIRD BOAT CO INC	COLUMBIA	SC
SB3	SHERWOOD BOAT BLDG CO	Topping	VA
SB9	SANTA CRUZ BOAT WORKS	SANTA CRUZ	CA
SBA	SPIRIT BAY FLAT BOATS	PLANT CITY	FL
SBB	WAKE MARINE INC	WEST YARMOUTH	MA
SBC	S B BOATS LLC	PRAIRIEVILLE	LA
SBD	SHELTOWEE BOAT COMPANY LLC	LILY	KY
SBE	OCEANIC BOATS CORP	PEMBROKE	FL
SBF	ROARING FORTIES BTWKS	MAPLE LOJ 1EO	ON
SBG	SUPERIOR BOATS AND MARINA	PERRY	FL
SBH	STONER BOAT WORKS	SOUTH MIAMI	FL
SBI	AMERICAN ALUMINUM BOATS INC	AUBURN	WA
SBJ	PILOT MARINE MANUFACTURING LLC	HILTON HEAD ISLAND	SC
SBK	ALUMINUM CHAMBERED BOATS	BELLINGHAM	WA
SBL	SHETLAND CRUISERS LTD	NORFOLK	NU
SBM	RIVERSEDGE COMPOSITES LLC	EDGEWATER	FL
SBN	SB BOATS LLC	PRAIRIEVILLE	LA
SBO	SORENSEN BOATS	BREMERTON	WA
SBP	PALM BEACH MARINECRAFT & WEERES INDUSTRIES INC	NEW ULM	MN
SBQ	MIAMI OFFSHORE POWERBOATS	N MIAMI BCH	FL
SBR	SCHLEIFF BOATWORKS LLC	RENICK	WV
SBS	SMITH’S BOAT SHOP	BOW	WA
SBT	SCOTIA BOATBUILDERS	ABINGTON	MA
SBU	SUPREME BOAT MFG INC	FLIPPIN	AR
SBV	SABER MARINE LLC	Grand Rapids	MI
SBW	STAUTER BOAT WORKS	MOBILE	AL
SBX	STREBLOW BOATS INC	WALWORTH	WI
SBY	SUPERBOAT INC	LINDENHURST	NY
SBZ	WILSON BOATS	SANTA BARBARA	CA
SC2	SCOP BOAT WORKS INC	STUART	FL
SCA	SMALL CRAFT ADVISOR INC	PORT TOWNSEND	WA
SCB	SALT CREEK BOATS INC	ST. PETERSBURG	FL
SCC	STREAM CRAFT BOATS (DBA)	SAN ANGELO	TX
SCD	SELIGA CANOES	ELY	MN
SCE	SHENANDOAH CANOE CO	LURAY	VA
SCF	SAIL CRAFT OF CANADA	ILE PERROT	QC
SCG	EASTERN BOATS	MILTON	NH
SCH	ROBERT A. SCHOFIELD	MELBOURNE	FL
SCI	STERLING BOATS INC	NEW IBERIA	LA
SCJ	SABERTOOTH CATARAFTS INC	BOISE	ID
SCK	SADDLE CREEK BOAT WORKS	LAKELAND	FL
SCL	SEA CYCLE PRODUCTS INC	AUTEUIL LAVAL	QC
SCM	SOUTHERN COMPOSITE WORKS LLC	FORT MYERS	FL
SCN	ST CROIX CANOES	ROBERTS	WI
SCO	SOUTHERN COMPOSITE WORKS LLC	N FORT MYERS	FL
SCP	CUTTHROAT BOATS	WAGONER	OK
SCQ	SANTA CRUZ KAYAKS	APTOS	CA
SCR	STEALTH CRAFT CUSTOM BOATS LLC	BALDWIN	MI
SCS	SCOTTS CUSTOM BOATS LLC	PAYSON	AZ
SCT	SNORKEL CRAFT LLC	VENICE	FL
SCU	SCORPION BOATS	POTOSI	MO
SCV	SCHOFIELDS BOATWORKS	OAK HILL	FL
SCW	SCHWILL YACHTS	ODESSA	ON
SCX	SPRING CREEK PRAMS	TONASKET	WA
SCY	SC BOAT LLC	WILMINGTON	OH
SCZ	SOUTH CAROLINA HOMEMADE BOATS	NULL	SC
SDA	SPINMAR INC	LONG BEACH	CA
SDB	STUR-DEE BOAT COMPANY	TIVERTON	RI
SDC	SUNDANCE HOVERCRAFTS	LAKE ISABELLA	CA
SDD	SEDA PRODUCTS	CHULA VISTA	CA
SDE	SCHOFIELD DESIGNS	MISSOULA	MT
SDF	SMUGGLER DUCK BOATS	MOHNTON	PA
SDG	STEVE BRAGG & ASSOC	SANTA MONICA	CA
SDH	SOUTHERN SKI BOATS	CHESAPEAKE	VA
SDI	SUNDANCER BOAT MFG	SAN ANTONIO	TX
SDJ	SAILING DAKOTA INC	MINOT	ND
SDK	SEA DANCER BT INC	COLUMBUS	GA
SDL	SCEARCE DESIGNED (DBA)	GROVETOWN	GA
SDM	SUNDANCE YACHT SALES	PORTLAND	OR
SDN	SIDNEY SAILBOATS	CULVER CITY	CA
SDO	SANDHILL FIBERGLAS	ABERDEEN	NC
SDP	SUPREME BOATS	KILL DEVIL HILLS	NC
SDQ	SEA DORY	HENNIKER	NH
SDR	SEADREAMS BOAT & YACHT WORKS LLC	PORT RICHEY	FL
SDS	SAN DIEGO COUNCIL BSA	SAN DIEGO	CA
SDT	SINTES FBGLS DESIGNS	NEW ORLEANS	LA
SDU	SUNDOWN BOAT WORKS	GOLD BEACH	OR
SDV	STEALTH BOATS INC	ST PETERSBURG	FL
SDW	SCOTT D. WATTS LLC	ST AUGUSTINE	FL
SDX	STODDARD ELECTRIC INC	OROFINO	ID
SDY	STREAM SIDE CANOES	HARRISVILLE	PA
SDZ	SOUTH DAKOTA HOMEMADE BOATS	NULL	SD
SEA	SEA STATE MARINE	ORIENTAL	NC
SEB	SEA BLUE YACHTS MANUFACTURER INC	OPA LOCKA	FL
SEC	SEABIRD CONSTRUCTION LLC	HOWELL	NJ
SED	SOUTHEAST BOAT DISTRIBUTORS	PENSACOLA	FL
SEE	CAROLINA SKIFF	WAYCROSS	GA
SEF	SEAFLITE LANSA USA	OSTERVILLE	MA
SEG	SCREAMING EAGLE BOATS LLC	BELLEFONTAINE	OH
SEH	SEAHORSE	SAN JUAN CAPIST	CA
SEI	SHANNON ELDER YACHTS	PORT TOWNSEND	WA
SEJ	SEA JAY BOATS INC	ST JOSEPH	MO
SEK	SEMPERIT INDUSTRIAL PR	MONTVALE	NJ
SEL	SEAL CRAFT	BAKER CITY	OR
SEM	SEABEATLE SUBMARINES	BELLFLOWER	CA
SEN	SEA N SPORT BOAT COMPANY	VERO BEACH	FL
SEO	SEWARD ENTERPRISES INC	NAPLES	FL
SEP	SHAFFER MARINE PRODCTS	TITUSVILLE	FL
SEQ	SEA BRIGHT BOATWORKS	SEA BRIGHT	NJ
SER	SEA RAY BOATS INC	KNOXVILLE	TN
SES	SESSA MARINE AMERICA INC	DANIA BEACH	FL
SET	SEAHORSE PLASTIC CORP	SUFFOLK	VA
SEU	SEACOAST CANOE	EAST KINGSTON	NH
SEV	THE COLEMAN COMPANY INC	WICHITA	KS
SEW	SEA JAY MARINE	BEAUFORT	NC
SEX	TEXSPORT	HOUSTON	TX
SEY	STALLION POWER BOATS	SALT LAKE CITY	UT
SEZ	DYNAFLITE MFG CO INC	FT WALTON BCH	FL
SF2	SUNDANCE FIBERGLAS CO	ROMEO	MI
SFA	COMET BOATS INC	NAPLES	FL
SFB	SEA FLIGHT BOATS	MOBILE	AL
SFC	SEAY CRAFT BOATWORKS	COLUMBIA	SC
SFD	SOUTH FORKS SKIFF INC	TETON VILLAGE	WY
SFE	SMITH FAR EAST MARINE INC	LITHIA	FL
SFF	SKI-RIFFIC LTD	STARKVILLE	MS
SFG	SEE’S FABRICATORS	SITKA	AK
SFH	THE SAILBOAT WORKS	ALAMEDA	CA
SFI	SIKES FIBRGLASS PRODUCTS	COBBTOWN	GA
SFJ	SAM L MORSE COMPANY INC	COSTA MESA	CA
SFK	SAFARI MARINE	COSTA MESA	CA
SFL	GREAT CATCH BOATS	ALBANY	KY
SFM	STARFLIGHT MFG CO	OVERLAND	KS
SFN	SOUTHEAST FBRGLS INC	MEDLEY	FL
SFO	STICKNEY’S FIBERGLASS	HOLLY HILL	FL
SFP	SUNBIRD BOAT CO INC	COLUMBIA	SC
SFQ	FIESTA BOATS	MESA	AZ
SFR	SEAFARER FIBERGLASS YACHT	HUNTINGTON	NY
SFS	SPORTSMANS BOAT REPAIR	CORPUS CHRISTI	TX
SFT	SIGNATURE FIBERGLASS	JACKSONVILLE	FL
SFU	SCORPION OF FL INC	FT LAUDERDALE	FL
SFV	SPEED CRAFT INC	LAKE WALES	FL
SFW	SEATTLE FIBERGLS WKS	SEATTLE	WA
SFX	SEA FEVER YACHTS	RCH PALOS VERDE	CA
SFY	SKINNY FLY SKIFFS INC	ALBANY	MN
SFZ	STAR FISH MARINE CONST	PORTLAND	OR
SGA	SUNSET BOAT CO INC	SILVERTON	OR
SGB	SIGNATURE BOATWORKS	WANCHESE	NC
SGC	SEAGO II CORP	MINNEAPOLIS	MN
SGD	SCHRADE-BATTERSON CO	CHICAGO	IL
SGE	SABALO BOATS INC	LARGO	FL
SGF	SAN GLASS FIBERGLASS WORKS	MURRELLS INLET	SC
SGG	S D HINDS FIBERGLASS	GOLD HILL	OR
SGH	SISU BOAT INC	PORTSMOUTH	NH
SGI	SILHOUETTE GLASS	JOSHUA	TX
SGJ	SANTA CLARITA MARINE	CANYON CNTRY	CA
SGK	SEAFLITE CORPORATION	RICHFIELD	UT
SGL	STIGLER BT TRLR MFG CO	STIGLER	OK
SGM	SECOND GENERATION MANUFACTRNG	HOT SPRINGS	AR
SGN	THUNDERBIRD PRODUCTS	DECATUR	IN
SGO	SOUTHEASTERN GLASS LAM	CHARLOTTE	NC
SGP	STANGA ENTERPRISES	TITTUSVILLE	FL
SGQ	SEAGULL MARINE	MIAMI	FL
SGR	SONDERBORG YACHT WORKS	SONDERBORG	NU
SGS	SUGAR ISLAND	CHANHASSEN	MN
SGT	SIGNATURE USA	MARGATE	FL
SGU	SKIPPERLINER HOUSEBOATS	LA CROSSE	WI
SGV	STEVEN A GEORGE	WEST CREEK	NJ
SGW	SOUTHWEST HOVERCRAFT	LAS CRUCES	NM
SGX	SIGNATURE RACING TEAMS	HYANNIS	MA
SGY	SHORT GUYS – SMALL BOATS	STUART	FL
SGZ	SHAMAR GLASS (OOB)	CORRYTON	TN
SH2	SHREVE & HAYS INC	LA JOLLA	CA
SHA	SHAMROCK MARINE	CAPE CORAL	FL
SHB	MID-AMERICAN MFG INC	BENZONIA	MI
SHC	STEVEN HIRSH CARPENTRY LLC	DE LEON SPRINGS	FL
SHD	TEAM SHADOW BOATS INC	TOMS RIVER	NJ
SHE	SHEPHERD YACHT YARD	SOLOMONS	MD
SHF	SEA HOSS SKIFFS	S HARPSWELL	ME
SHG	SHAW BOATS INC	HOQUIAM	WA
SHH	SEYMOUR CLASSICS	BLAIRSVILLE	GA
SHI	SHIPLEE COMPANY LLC	OCONOMOWOC	WI
SHJ	EXP ENTERPRISES	E WENATCHEE	WA
SHK	SPORTMASTER CUSTOM BOATS	NEW PORT RICHEY	FL
SHL	SHEARWATER YACHTS / SHIRAN	MIAMI	FL
SHM	SHERLOCK HOMES LLC	SEATTLE	WA
SHN	SHEPARD MARINE	CORONA	CA
SHO	SHALLOW SOCIETY CUSTOM SKIFFS	DEBARY	FL
SHP	SHADOW FIBERGLASS PRODUCTS	ORANGEBURG	SC
SHQ	BELL BOATS INC	PORT O’CONNOR	TX
SHR	SHEARWATERBOATWORKS LLC	WOODBINE	NJ
SHS	SNUG HARBOR BOATWORKS INC	DUXBURY	MA
SHT	SHASTA WOODCRAFT	REDDING	CA
SHU	SHUMWAY MARINE	ROCHESTER	NY
SHV	SEAMAGINE HYDROSPACE CORP	CLAREMONT	CA
SHW	SHAWNEE BOATS INC	MOUNTAIN HOME	AR
SHX	SAFE HARBOR BOATWORKS LLC	CAPE CORAL	FL
SHY	SEAHART MANUFACTURING CO INC	DAMASCUS	AR
SHZ	SOUTHRN HAWK BT BLD CO	SARASOTA	FL
SI2	SUN INDUSTRIES	SPRINGHILL	LA
SIA	SAIL CRAFT	ST PETERSBURG	FL
SIB	SIB’S CLASSIC SAILBOATS	CHIEFLAND	FL
SIC	TRACKER SEACRAFT OF FL	TAMPA	FL
SID	SAMSON INDUSTRIES	COPEMISH	MI
SIE	SEA-STAR YACHT INC	BLOOMSBURY	NJ
SIF	STOCK CAR FIBERGLASS	COLUMBUS	GA
SIG	OMNI BOATS INC	ALTA MONTE SPGS	FL
SIH	SEGAB MARKETING INC	MARINA DELRAY	CA
SII	ZEBEC OF NORTH AMERICA	FAIRFIELD	OH
SIJ	QUEST AQUA PROD INC	SPOKANE	WA
SIK	SMITH ISLAND SKIFF LLC	CRISFIELD	MD
SIL	SEALINE YACHTS AMERICA LLC	DANIA BEACH	FL
SIM	SOAR INFLATABLES	HEALDSBURG	CA
SIN	STARKEY’S FIBERGLASS PRODUCTS	PONCHATOULA	LA
SIO	STARSHIP INTERNATIONAL	FT. LAUDERDALE	FL
SIP	SIMMONS FIBERGLASS CO	FRANKLIN	AR
SIQ	SCHOEPPNER MARINE INC	ST PETERSBURG	FL
SIR	SARASOTA CATBOAT CO	OSPREY	FL
SIS	SEDGE ISLAND SKIFFS LLC	TOMS RIVER	NJ
SIT	SPORT TENDERS INTERNATIONAL LLC	FT LAUDERDALE	FL
SIU	SISU ENTERPRISES INC	CHICAGO	IL
SIV	SMOKEY’S SKIFF SHOP	PORT HERANDOS	TX
SIW	SIM CRAFT BOATS	TUCKERTON	NJ
SIX	SCANDINAVIAN IMPORT-EX	ALEXANDRIA	VA
SIY	SALTY BOATS OF MAINE	ELIOT	ME
SIZ	SEA CREST INC	LITTLE FALLS	MN
SJA	ST. JAMES BOATWORKS LLC	MIAMI	FL
SJB	POWER CUSTOM BOATS LLC	LAKE HAVASU CITY	AZ
SJC	SPECIALTY ANTENNA SITE PROD	ESCONDIDO	CA
SJD	SEDCO MARINE CO.	FT LAUDERDALE	FL
SJE	SOUTH JERSEY PLASTICS	PITMAN	NJ
SJF	ST JOHNS FABRICATORS INC	GREEN COVE SPRINGS	FL
SJG	S.J. GEIGER	WESTBROOK	CT
SJH	SUN JET MFG CORP	MESA	AZ
SJI	SEOLADIAR	OAK PARK	IL
SJJ	SURF HUNTER CORP.	FAIRHAVEN	MA
SJK	STARRATT YACHT CO	ORANGE BEACH	AL
SJL	SOUTH JERSEY SPEED SKIFF LLC	MANAHAWKIN	NJ
SJM	SHW INC	BOISE	ID
SJN	SUNKISST JET BOATS MFG	CORDOVA	TN
SJO	SUNCOAST BOAT OF NJ	FORTESCUE	NJ
SJP	STUMP JUMPER MFG LLC	CENTER	TX
SJQ	CAPE MARINE INC	MONUMENT BCH	MA
SJR	MIRAGE SYSTEMS INC	PALATAKA	FL
SJS	SIDES KRAFT BOAT CO	FT WORTH	TX
SJT	SHALLOWCRAFT JET BOATS	BOISE	ID
SJU	JET NAUTICA INC	LAKE HAMILTON	FL
SJV	SUNDOWN MARINE INC	AUSTIN	TX
SJW	SUNWARD YACHT CORP	WILMINGTON	NC
SJX	SCORPION BOATS	MAQUOKETA	IA
SJY	STILES LTD	LYNNWOOD	WA
SJZ	SOUTH EAST FIBERGLASS	BLOUNTSTOWN	FL
SKA	STRICKER MARINE	CRYSTAL RIVER	FL
SKB	SKINNY BOATS	PERRY	FL
SKC	SKIFF SHOP	KASILOF	AK
SKD	SPLASH KRAFT INDUSTRIES	DEATSVILLE	AL
SKE	STARSHIP YACHT	MARATHON SHORE	FL
SKF	STERLING’S KAYAKS & FIBERGLASS	BELLINGHAM	WA
SKG	SHOCKWAVE CUSTOM BOATS	CORONA	CA
SKH	STEELE’S BOAT SHOP	LEABURG	OR
SKI	ELAN BOATS	WINDERMERE	FL
SKJ	SKALLERUD MARINE	PORT TOWNSEND	WA
SKK	SKIFFKITS LLC	ANCHORAGE	AK
SKL	SPEEDWELL BOATWORKS INC	WEST BARNSTABLE	MA
SKM	SKARNE MARINE LLC	MILFORD	CT
SKN	SKINNERBACK AIRBOATS	TITUSVILLE	FL
SKO	SUNCOAST MARINE	TAMPA	FL
SKP	INVADER MARINE LLC	HESPERIA	CA
SKQ	OZELLO BOAT WORKS INC	LECANTO	FL
SKR	SKIPPER MANUFACTURING LLC	LA CROSSE	WI
SKS	SOUTHERN KUSTOM FURNITURE INC	MAGNOLIA	MS
SKT	SEASKATE LLC	WESTMINISTER	MD
SKU	SKOOKUM PRODUCTS LLC	REDMOND	OR
SKV	NDKNUSCO	PEAKS ISLAND	ME
SKW	STELLAR KAYAKS LLC	NORTHFIELD	MA
SKX	SKYLINE KAYAK	WALTHAM	MA
SKY	S – K MARINE	CUSICK	WA
SKZ	SKYLINE BOAT CO	CHESANING	MI
SLA	BRIARWOOD WATERCRAFT	TALLAHASSEE	FL
SLB	SHELL LAKE BOATS	LITTLE FALLS	MN
SLC	SAILCRAFTER YACHT KITS	COSTA MESA	CA
SLD	SUTHERLAND BOAT & COACH.	HAMMONDSPORT	NY
SLE	SLEEK CRAFT BOATS	SANTA FE SPRNGS	CA
SLF	WEBSTER BOAT SALES LLC	MINDEN	LA
SLG	SEALEGS USA	BRISTOL	RI
SLH	SANDPIPER LAMINATES	KELSO	WA
SLI	SLIPSTREAM WATERCRAFT	FORT JOHNSON	NY
SLJ	SILVERCRAFT	SILVERTON	OR
SLK	SILVER LAKE FABRICATION	CONCORD	NH
SLL	SIEVERT ENGINEERING LLC	FORT MYERS	FL
SLM	SLM BOATS INC	DeLAND	FL
SLN	SEA LION BOATS INC	BROOKFIELD	GA
SLO	SLOTH BOATS	HOMER	AK
SLP	SCOUT BOATS INC	SUMMERVILLE	SC
SLQ	SKYHOOK	EDGEWATER	MD
SLR	SHORELINE MARINE	WELLS	ME
SLS	SPEED SAILING SPEC INC	ALAMEDA	CA
SLT	MARINE SERVICENTER INC	SEATTLE	WA
SLU	SLOT DINGHY CO	HOLLYWOOD	FL
SLV	SILVERLINE INC	LITTLE FALLS	MN
SLW	KARL WEINERT BOAT WORKS LLC	BIG SANDY	TN
SLX	SLANE MARINE INC.	HIGH POINT	NC
SLY	SLOCUM YACHTS	HARRISON	NY
SLZ	SANLORENZO OF THE AMERICAS LLC	FORT LAUDERDALE	FL
SMA	SIKES MANUFACTURING CO	COBBTOWN	GA
SMB	SMART MARINE SERVICES	ORLANDO	FL
SMC	SCM KAYAKS	METHUEN	MA
SMD	SOLO WORLD PARTNERS LLC	RIVERVIEW	MI
SME	SOUND MARINE SERVICE AND SUPPLIES.	HOLBROOK	NY
SMF	S.M.I.	LAKE HAVASU CTY	AZ
SMG	STAR MARINE	WORCHESTER	MA
SMH	SAMISH MARINE	BELLINGHAM	WA
SMI	SEMINOLE MARINE INC	CAIRO	GA
SMJ	SEA-MORE BOAT CO	MAYNARDSVILLE	TN
SMK	SMOKER CRAFT INC	NEW PARIS	IN
SML	SML MANUFACTURING SERVICES	JAMESTOWN	KY
SMM	SOWELL MARINE	BONIFAY	FL
SMN	SPORTSMAN BOAT MANUFACTURING INC	SUMMERVILLE	SC
SMO	SAMISH MARINE	BELLINGHAM	WA
SMP	SMART MARINE SOLUTIONS LLC	RIVIERA BEACH	FL
SMQ	HUGH SAINT MARINE	CAPE CORAL	FL
SMR	SEASTORM MARINE LLC	FEDERAL WAY	WA
SMS	SMS INC.	ANNAPOLIS	MD
SMT	SMARTBOAT AMERICA LLC	HINGHAM	MA
SMU	STABICRAFT MARINE USA	ASPEN	CO
SMV	SEA MINERALS CO	BRONX	NY
SMW	SVENDSEN MARINE WORKS	WRANGELL	AK
SMX	SPRINT MARINE PRODUCTS	BIG LAKE	AK
SMY	SWELL MARINE	GILROY	CA
SMZ	SMITH BOAT DESIGNS INC	POMPANO BEACH	FL
SNA	SNARK BOATS	ADRIAN	MI
SNB	STOR N BOAT LTD	WESTERVILLE	OH
SNC	SPLENDOR CRAFT MFG	LOUISVILLE	KY
SND	SANDERS’ BOAT SHOP INC.	corinth	ms
SNE	SHALLOW RUNNER	LOS FRESNOS	TX
SNF	SING FISHER INC	MORGAN	GA
SNG	STINGRAY MARINE INC	HOLLYWOOD	FL
SNH	A-A-SEA BOATS	ORLANDO	FL
SNI	SIMPSON-LAWRENCE USA INC.	BRADENTON	FL
SNJ	SMALL ISLAND BUILDERS	SEATTLE	WA
SNK	SIMPCO WELDING	JUNEAU	AK
SNL	WARRIOR BOAT MFG CO	LAKE CITY	SC
SNM	SOLNA MARIN AB	SOLNA	NU
SNN	SIMMONS BOATS	LONG BEACH	MS
SNO	SKYLINE ELEC & MFG INC	SEATTLE	WA
SNP	SNAPIR SAILING CRAFT	HAIFA	NU
SNQ	SANCASA FIBERGLASS MFG	ENGLEWOOD	FL
SNR	SEEMANN COMPOSITES INC	GULFPORT	MS
SNS	SUNSTAR HOUSEBOATS INC	MONTICELLO	KY
SNT	SANTEE BOATS LLC	GREENVILLE	SC
SNU	SNUG HARBOR BOAT WORKS	ST. PETERSBURG	FL
SNV	SEA NOTE CUSTOM BOATS	KILL DEVIL HILLS	NC
SNW	SNOW AND COMPANY INC	SEATTLE	WA
SNX	BRAGG’S MARINE	ANDERSON	CA
SNY	SOUTHERN YACHT SERVICE	FORT MEYERS	FL
SNZ	SNUG HABOR BOATWORKS	BRONX	NY
SOA	FIBERGLASS TOOLING AND	SARASOTA	FL
SOB	SMUGGLER BOAT WORKS INC	ST PETERSBURG	FL
SOC	SOLEX CORP	DIXON	CA
SOD	SUMMERFORD RACING.	HENDERSONVILLE	TN
SOE	MARITEC INDUSTRIES INC	GROVELAND	FL
SOF	OCEAN ENGINEERING	KEAAU	HI
SOG	CATALINA BOATS	PROVO	UT
SOH	STEENSEN CUST ALUM BTS	WOODLAND	WA
SOI	SOUTHERN BOATWORKS INC	FLOWOOD	MS
SOJ	SPEED SAILING SPECIAL.	LOS ALTOS	CA
SOK	JGD PRODUCTS	CARROLLTON	GA
SOL	SOLAR STAR INTERNATIONAL LLC	PHOENIX	AZ
SOM	SEAARK BOATS INC	MONTICELLO	AR
SON	AMERICAN EAGLE MARINE INC	DELRAY BEACH	FL
SOO	SACO RIVER CANOE	PORTLAND	ME
SOP	VARONA POWER BOATS.	HIALEAH	FL
SOQ	PAUL EMERSON COMPANY	COSTA MESA	CA
SOR	SORENSON SPRAYERS INC	WORTHINGTON	MN
SOS	SAMSEL SUPPLY CO	CLEVELAND	OH
SOT	SOMERS BOAT WORKS LLC	CINCINNATI	OH
SOU	SOUTHERN MARINE AND TOWER	PHARR	TX
SOV	SCHAFER BOATS INC	FULTON	IL
SOW	SOWEGA KAYAKS	WOODSTOCK	GA
SOX	SEA OX MARINE INC	WASHINGTON	NC
SOY	SUPERIOR CUSTOM YACHTS	DULUTH	MN
SOZ	SWAN BOATS INC	MIAMI	FL
SP3	SUNSATION PERFORMANCE BOATS	ALGONAC	MI
SPA	SPORTSCRAFT LLC	ASHBURY	MO
SPB	SEA PRO BOATS LLC	CHAPIN	SC
SPC	STREAMLINE PRODUCTS	MOSINEE	WI
SPD	SAROCA BOATS OF FLORIDA	DELAND	FL
SPE	SEA POINT MARINE	MIAMI	FL
SPF	SAMOA FIBERGLASS PRODUCTS INC	PAGO PAGO	AS
SPG	6-POINT MARINE	FOREST GROVE	OR
SPH	SUPER HAWAII MFG.	ST. PETERSBURG	FL
SPI	SPINDRIFT ROWING LLC	PORT TOWNSEND	WA
SPJ	SPRINT.	VERADALE	WA
SPK	SPEAR AND SONS BOATWORKS	PANACEA	FL
SPL	SEA TRAC MARINE	PRATTSBURG	NY
SPM	STIMSON MARINE	BOOTHBAY	ME
SPN	SARTINI BOAT CARPENTERS	WESTPORT	MA
SPO	SPAR-TECH ENGINEERING	CHESAPEAKE	MD
SPP	SUN SPORTS	SALEM	OR
SPQ	SEAPORT MARINE INC	PORTLAND	OR
SPR	SALT POND ROWING	SEDGWICK	ME
SPS	SCANDIA PLAST USA INC	LITTLE COMPTON	RI
SPT	SPORTSSTUFF INC	OMAHA	NE
SPU	SEA PEEPER USA INC	SEBRING	FL
SPV	SPECTRE BOATS LLC	FT PIERCE	FL
SPW	SPIDER INC	LEAD HILL	AR
SPX	SOUTHPORT BOAT WORKS LLC	LELAND	NC
SPY	SPOILER YACHTS	COSTA MESA	CA
SPZ	SEA PEEPER AMERICA LLC	MIRAMAR	FL
SQA	SEVEN AD INC	PALM BEACH	FL
SQB	SEA-TOY BOAT INC	MIRAMAR	FL
SQC	SEA SHUTTLE INC	OJAI	CA
SQD	SANPIPER YACHTS	ANNAPOLIS	MD
SQE	SCARAB PERFORMANCE CRAFT	VENTURA	CA
SQF	SAILFIN OF CALIFORNIA	TUSTIN	CA
SQG	SAILBOAT WORKS INC	DEBARY	FL
SQH	SUMMER BREEZE	WOODLAND	WA
SQI	SAILFIN OF FLORIDA INC	TAMPA	FL
SQJ	SEATEC	GAINESVILLE	FL
SQK	ZINGER BOAT	KANSAS CITY	KS
SQL	STARDUST ENTERPRISES INC	MULBERRY	FL
SQM	SEAQUEST MARINE CORP	COMPTON	CA
SQN	SOUTHERN OFFSHORE YCTS	TARPON SPRINGS	FL
SQO	SCOUT CANOE MFG CO	REYNOLDSVILLE	PA
SQP	SPRAGUE COMPANY	W PALM BEACH	FL
SQQ	SHUGART BOAT WORKS	EASTON	MD
SQR	SPEAR BOATS	BLOOMFIELD	CT
SQS	SHOPKO STORES INC	GREEN BAY	WI
SQT	SCOOTER BOATS	LEBANON	TN
SQU	SUSQUEHANNA SKIFF CO	HAVRE DE GRACE	MD
SQV	SEAFOX YACHTS	NEWFIELD	NJ
SQW	SPARROW BOAT WORKS	ORLANDO	FL
SQX	STRECKER MARINE CONTRT	DEERFIELD BCH	FL
SQY	SEAQUEST YACHTS N.A.	SAVANNAH	GA
SQZ	SUNWOOD CUSTOM RVR BTS	OLYMPIA	WA
SRA	SHOAL RUNNER JET BOATS	POPLAR BLUFF	MO
SRB	STEWART RIVER BOATWORKS	KNIFE RIVER	MN
SRC	STEURY CORP	GOSHEN	IN
SRD	SCOTT’S R/C GLASSNG	DUNNELL	MN
SRE	SMALLCRAFT ROWING COMPANY	PALM BCH GRDNS	FL
SRF	SURFSIDE BOATS	ROCHESTER	NH
SRG	SCROGGINS BOAT MFG CO	LAKE TOMAHAWK	WI
SRH	SOUTHERN SMALL CRAFT	KENNESAW	GA
SRI	SALMON RIVER DESIGN.	DEARY	ID
SRJ	SNAKE RIVER JET	LEWISTON	ID
SRK	SEA REX CUSTOM BOATS	MELBOURNE	FL
SRL	STYRO WATER SPORTS	CANADIAN	TX
SRM	STONES RIVER FIBERGLASS BOAT REPAIR & MF	MURFREESBORO	TN
SRN	STEWART BOATS	BLOUNTSTOWN	FL
SRO	SANTA ROSA BOAT WORKS	PACE	FL
SRP	SHARP MARINE INDUSTRIES	COSTA MESA	CA
SRQ	SIMBRO MANUFACTURING CO	MARYVILLE	TN
SRR	CARAVELLE POWERBOATS	FLORENCE	AL
SRS	SUN RACER BOATS	MCDONOUGH	GA
SRT	SALMON RIVER TOURS CO.	NORTH FORK	ID
SRU	PRECISION WATERCRAFT INC	JEFFERSON CITY	MO
SRV	BLUE WATER BOATS	SALEM	OR
SRW	SAVAGE RIVER WORK	OAKLAND	MD
SRX	SEA RAY BOATS.	KNOXVILLE	TN
SRY	SEA RANGER YACHT SALES INC	WILMINGTON	CA
SRZ	MULTI-PRODUCTS	SYRACUSE	IN
SS2	SEACREST SALES CO	LONG BEACH	CA
SSA	SILVER SPRAY BOATS	HARKERS ISLAND	NC
SSB	SEASCAPE BOATS INC	LOS ALAMITOS	CA
SSC	WHISPER CRAFT (DBA)	GREENVILLE	SC
SSD	SKIMMER SKIFFS LLC	EUSTIS	FL
SSE	SILVERSTONE BOAT AND MARINE LLC	CLOQUET	MN
SSF	AQUATECH MARINE LIMITED	PHILADELPHIA	PA
SSG	SILENT STORM BOAT MANUF INC	HUNTINGTON BCH	CA
SSH	SS POWERBOATS	WILMINGTON	DE
SSI	SOUTH SHORE BOAT	NORTHPORT	ME
SSJ	SEA SCIP INC	SPRINGDALE	AR
SSK	SOUTHERN SKIMMER	CAROLINA BEACH	NC
SSL	STROKE SEAT	GREEN BAY

Toronto Marine Services

Yacht Services – Mechanical & Electrical

A Proper Bow / Stern Thruster Installation – Part 1

First Part

A Proper Bow / Stern Thruster Installation – Part 1

A Proper Bow / Stern Thruster Installation – Part 1

Installation Guidelines and Tips

Selecting the Proper Sized Thruster

Thruster Critical Dimensions

Part 2 What Is Next?

All About Marine Fiberglass Moisture Meters

So what are moisture meters?

How Accurate Are Moisture Meters?

NEED TO BOOK YOUR MARINE SURVEY?

The Sea Trial – What is a sea trial? Do I need one?

Basics of a Recreational Boat Sea Trial

NEED TO BOOK YOUR MARINE SURVEY?

The Why, What, When, and How of Marine Surveys?

WHY A MARINE SURVEY?

WHAT DOES A SURVEYOR LOOK AT?

WHEN IS A MARINE SURVEY REQUIRED?

HOW IS A MARINE SURVEY DONE?

NEED TO BOOK YOUR MARINE SURVEY?

What is a HIN? – Hull Identification Number

What is a Hull Identification Number or HIN, – Manufactures TAA to ZZZ

What is a Hull Identification Number or HIN, – Manufactures NAA to SZZ