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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 |
| 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 | WI |
| SSM | STORM SURGE MARINE LLC | BAY ST LOUIS | MS |
| SSN | SUPER SPORT BOAT MFG | ACWORTH | GA |
| SSO | SOUTH SHORE BOATWORKS | HALIFAX | MA |
| SSP | STEVE’S SHOP LLC | KIMBERLING CITY | MO |
| SSQ | SEA SPIRIT BT WKS INC | PATCHOQUE | NY |
| SSR | LAZY JAKE DRIFT BOATS | SISTERS | OR |
| SSS | SPECTRE POWERBOATS | CLEARWATER | FL |
| SST | SEA STRONG BOATS LLC | CAPE CORAL | FL |
| SSU | S2 YACHTS INC | HOLLAND | MI |
| SSV | SEA SAUCER BOATS INC | CAPE CORAL | FL |
| SSW | SWIFT-SURE YACHT BLDRS | RICHMOND | BC |
| SSX | SAILING SPECIALIST INC | WILLIAMS BAY | WI |
| SSY | CONNECT-A-DOCK | ADAIR | IA |
| SSZ | ZEPHYR BOATS | MOUNTAIN HOME | AR |
| ST2 | CAMSTAR | SALT LAKE CITY | UT |
| STA | STAMAS YACHT INC | TARPON SPRINGS | FL |
| STB | STERLING BOATWORKS LLC | BONNERS FERRY | ID |
| STC | SEAWOLF MARINE | BURLINGTON | WA |
| STD | STANDARD SALES INC | LOS ANGELES | CA |
| STE | SKEETER PRODUCTS INC. | KILGORE | TX |
| STF | STARFLITE BOATS | NICEVILLE | FL |
| STG | STONINGTON BOAT WORKS LLC | STONINGTON | CT |
| STH | SOUTHPORT BOATS (DBA) | AUGUSTA | ME |
| STI | SUBMERSIBLE SYSTEMS TECH INC. | RIVIERA | FL |
| STJ | STUMPJUMPER AIRBOATS | HERNANDO | FL |
| STK | STI | WEST MONROE | LA |
| STL | STALLION MOTORBOATS | GREEN BAY | WI |
| STM | S + S PERFORMANCE MARINE INC | MOORE HAVEN | FL |
| STN | SILVERTON YACHTS | EGG HARBOR | NJ |
| STO | STORM PORT BOATWORKS (DBA) | HOMOSASSA | FL |
| STP | STAPLETON BOATS | MIAMI | FL |
| STQ | S T MCQUAY & SON | TILGHMAN | MD |
| STR | STARCRAFT | NEW PARIS | IN |
| STS | STURGIS BOAT WORKS | WEST YARMOUTH | MA |
| STT | STATEMENT MARINE LLC | ST. PETERSBURG | FL |
| STU | STURSA MFG CO | OWATONNA | MN |
| STV | STARLIGHT VESSELS | WEST COLUMBIA | SC |
| STW | STUART BOAT WORKS LLC | STUART | FL |
| STX | SPORTIME MFG CO INC | NEW YORK | NY |
| STY | STYRON’S LLC | CREOLE | LA |
| STZ | STINGER CUSTOM MFG | FORT WORTH | TX |
| SUA | SUSQUEHANNA SANTEE BTWKS INC | WILLOW STREET | PA |
| SUB | APACHE SEAMASTER | NORFOLK | NE |
| SUC | MARATHON MARINE INC | MIAMI | FL |
| SUD | SEAFOLD INC | HOLLAND | MI |
| SUE | SUPERIOR PLASTICS | JACKSONVILLE | FL |
| SUF | SUTHERLAND BROS MANUFACTURING | MEAD | OK |
| SUG | SUREGLAS PRODUCTS | ARLINGTON | WA |
| SUH | SUN DESIGN LTD | TEMPE | AZ |
| SUI | SAILBOATS UNLTD W INC | SEATTLE | WA |
| SUJ | SOUTHERN POWERBOATS INC | MANDEVILLE | LA |
| SUK | SEAREED PRODUCTS INC | IRVINE | CA |
| SUL | SULLIVAN BOATWORKS & CHARTRS | POINT HARBOR | NC |
| SUM | SURATT BOAT CO | HALEIWA | HI |
| SUN | SMOKER-CRAFT | NEW PARIS | IN |
| SUO | STEVE UNDERWOOD | CAPITOLA | CA |
| SUP | SUPERIOR YACHTS | FT LAUDERDALE | FL |
| SUQ | SUMTER MAR SPPLY MFG | SUMTER | SC |
| SUR | PERFORMANCE SPORTS INT’L INC | SANTA ANA | CA |
| SUS | SARNICO USA LLC | FORT LAUDERDALE | FL |
| SUT | SUTPHEN MARINE CORP | CAPE CORAL | FL |
| SUU | SUNSET INC | SEDROW-WOOLEY | WA |
| SUV | SOUTHERN INDUSTRIES | BENTON | AR |
| SUW | SUWANNEE CRAFT UNSINKABLE BTS | TITUSVILLE | FL |
| SUX | STINSON MARINE CORP | OAKRIDGE | TN |
| SUY | SUSY BOAT PRODUCTS | HIALEAH | FL |
| SUZ | SUB SYSTEMS (SEE ESW) | ALLYN | WA |
| SVA | SUNNFJORD BOATS | TACOMA | WA |
| SVB | SEAL COVE BT YD INC | HARBORSIDE | ME |
| SVC | STROKER PERFORMANCE INC | LAKE CITY | FL |
| SVD | STALKER BOATS INC | DORAVILLE | GA |
| SVE | SOVIE PERFORMANCE BOATS | OGDENSBURG | NY |
| SVF | SOUTH BAY BOAT WORKS | REDWOOD CITY | CA |
| SVG | SAVAGE MARINE | DEPERE | WI |
| SVH | SLEEPY VALLEY ENTERPRISES INC | VERONA | WI |
| SVI | SLICKBAR PRODUCTS CORP | SEYMOUR | CT |
| SVJ | SANDSTONE VENTURES LLC | BOULDER | CO |
| SVK | HENRY VOELKER | LINDENHURST | NY |
| SVL | SUNCHASER ENT. | PARADISE | CA |
| SVM | SOVEREL MARINE INC | N PALM BEACH | FL |
| SVN | Severn Boats Ltd | Annapolis | MD |
| SVO | CUSTOM VESSELS OF FLA.. | MIAMI | FL |
| SVP | SEA CHIEF BOATS & MFG | KIRKLAND | WA |
| SVQ | SKYE’S SKIMMERS | COEUR D’ALENE | ID |
| SVR | SALTWATER VENTURES. | SAVANNAH | GA |
| SVS | GREG KINGSLEY ENT INC | CLEARWATER | FL |
| SVT | COMPOSITE RESEARCH INC | BLACKSHEAR | GA |
| SVU | STINGER BOAT CO | NASHVILLE | TN |
| SVV | SHELL VALLEY FIBERGLAS | PLATTE CENTER | NE |
| SVW | SEA VIEW WATERSPORTS | KISSIMMEE | FL |
| SVX | WILKES MARINE | SANTA ANA | CA |
| SVY | SEA VIEW SKIFFS | RIVIERA BEACH | FL |
| SVZ | SUN VALLEY BOAT CO | FORT WORTH | TX |
| SWA | SWAMP HOG BOATS LLC | UHRICHSVILLE | OH |
| SWB | THE CENTER FOR WOODEN BOATS | SEATTLE | WA |
| SWC | SILVER WAKE BOATS INC | SAN DIEGO | CA |
| SWD | SWEARENGIN DESIGN | COTTAGE GROVE | OR |
| SWE | THE STOWE CANOE COMPANY | STOWE | VT |
| SWF | STEVE’S WELDING & FABRICATION | GUTTENBERG | IA |
| SWG | SHEARWATER MANUFACTURING | HOMER | AK |
| SWH | S & W HOUSEBOATS | DEMOPOLIS | AL |
| SWI | SCI DISTRIBUTION (DBA) | FLORENCE | AL |
| SWJ | SNYDER JET BOATS | MILLERSBURG | PA |
| SWK | SPLASHING WATERCRAFT INC | GRASS LAKE | MI |
| SWL | SEAWING BOATS (DBA) | TUMWATER | WA |
| SWM | SEA-WOLFE (DBA) | BOGALUSA | LA |
| SWN | STILL WATER DESIGN | CHELSEA | MA |
| SWO | SWORDFISH YACHTS LLC | MIAMI | FL |
| SWP | SWITCHSPORTS USA | DESERT HOT SPRINGS | CA |
| SWQ | SKINNY WATER BOATS | OIL CITY | PA |
| SWR | STROUDWATER BOATWORKS LLC | PORTLAND | ME |
| SWS | SAWDUST BOATWORKS | ISLE OF PALMS B | SC |
| SWT | SW BOATWORKS | LAMOINE | ME |
| SWU | GREENLINE NORTH AMERICA | KNOXVILLE | TN |
| SWV | SPANISH WELLS BOATWORKS LLC | RIVIERA BEACH | FL |
| SWW | STAR WOODWORKS | HOUSTON | TX |
| SWX | MCCULLOCH BOAT MFG | POMPANO BEACH | FL |
| SWY | SEAWAY BOAT CO | LONG BEACH | CA |
| SWZ | SOUTHWEST MARINE INC | MESA | AZ |
| SXA | SCHNAITMANS BOAT RNTL | QUEEN ANNE | MD |
| SXB | SHALLOWMAXX BOATS LLC | HARLINGEN | TX |
| SXC | SEA CRAFT BOATS | FOREST CITY | NC |
| SXD | SEA ISLAND BOATS | AWENDAW | SC |
| SXE | RELEASE BOATS INC | HOMESTEAD | FL |
| SXF | SPRAGUE CANOE CO | GRAND LK STREAM | ME |
| SXG | SEA COAST ENTERPRISES INC | HARDEEVILLE | SC |
| SXH | SWANSON DICKINSON | COLONIAL BCH | VA |
| SXI | SMALL WATERS INC | OPELIKA | AL |
| SXJ | RAM INVESTMENTS OF SOUTH FL | MIAMI | FL |
| SXK | SPORT-CRAFT INC (OOB) | PERRY | FL |
| SXL | SOL CAT | DENVER | CO |
| SXM | SBX MARINE LLC | MIAMI BEACH | FL |
| SXN | STANLEY CANOE & KAYAK INC | HARRISON | AR |
| SXO | SPEEDO BOAT INC | MIAMI | FL |
| SXP | SEVEN SEAS | PT TOWNSEND | WA |
| SXQ | SEAHORSE MARINE INC | RN PALOS VERDES | CA |
| SXR | SUPERIOR INTERNATIONAL IND INC | CARROLLTON | GA |
| SXS | SEA HUNT BOAT MFG CO INC | LEXINGTON | SC |
| SXT | SEAWAY YACHTS | NEW SMYRNA BH | FL |
| SXU | STONY CREEK SHIPWRIGHT | STONY CREEK | CT |
| SXV | SIGNATURE MARINE CO | MIAMI | FL |
| SXW | SPORTS HOVERCRAFT LTD | MIDDLETOWN | PA |
| SXX | VOYAGER BOAT COMPANY | SUMMERVILLE | SC |
| SXY | MINI DINGHY BOAT COMPANY | TEMPE | AZ |
| SXZ | T.N.T. CUSTOM BOATS | FORT PIERCE | FL |
| SYA | CARL H SYLVESTER | CHELMSFORD | MA |
| SYB | SCHUCKER & ASSOCIATES | CAPE CORAL | FL |
| SYC | SEAWAY PRODUCTS | OMAHA | NE |
| SYD | SOUTHERN YACHTS | WICHITA | KS |
| SYE | SEI YEN ENTRPRS CO LTD | 870 TAIPEI | NU |
| SYF | SEAFLEA ENTERPRISES | SOMERDALE | NJ |
| SYG | SPORTSMENS YACHTS LLC | MANORVILLE | NY |
| SYH | SUDDEN YACHTS | REDWOOD CITY | CA |
| SYI | SUNSET YACHT SALES INC | SUNSET BEACH | CA |
| SYJ | HYDRA-LITE OAT MFR | ROME | GA |
| SYK | R & R FIBERGLASS CO | HUNTSVILLE | AL |
| SYL | SYLVAN MARINE | NEW PARIS | IN |
| SYM | SANTA CRUZ YACHTS L.L.C. (OOB) | LA SELVA BEACH | CA |
| SYN | STOLL YACHT CONST | WILMINGTON | CA |
| SYO | STARDANCER YACHTS (TM) DBA | SONOITA | AZ |
| SYP | SEGEL YACHTS | MARINA DELRAY | CA |
| SYQ | SARATOGA YACHTS | LATHAM | NY |
| SYR | GODFREY CONVEYOR INC | SYRACUSE | IN |
| SYS | STALLION YACHT TENDERS | MARY ESTHER | FL |
| SYT | SMALL YACHTS | LAND O LAKES | FL |
| SYU | SEA-TAC ALASKA SHIPBDG | TACOMA | WA |
| SYV | SECOND WIND BOATS | BELFAIR | WA |
| SYW | SUPERIOR YACHTS WEST | EMERYVILLE | CA |
| SYX | STARBOARD YACHT CO | STUART | FL |
| SYY | SYMPHONY BOAT COKMPANY | DULUTH | MN |
| SYZ | SYZYGY MARITIME IND | GLENHEAD | NY |
| SZA | SHOAL RUNNER BOATS | DOOLITTLE | MO |
| SZB | STONER’S BOAT WORKS | CORP CHRISTI | TX |
| SZC | SISCO PLASTICS | ST PETERSBURG | FL |
| SZD | SUN RAY LTD | PAXTON | IL |
| SZE | PENETRATOR MARINE MFG | FT LAUDERDALE | FL |
| SZF | SAIL FIN OF NORTH CARO | WALKERTOWN | NC |
| SZG | SPINDRIFT YACHT | NEWPORT | CA |
| SZH | SHELLBACK CORP | MARBELHEAD | MA |
| SZI | SANTA CRUZ YACHTS (DBA) | PONTE VEDRA BEACH | FL |
| SZJ | SUMERSET HOUSEBOATS | SOMERSET | KY |
| SZK | SUISUN BOAT WORKS | SUISUN CITY | CA |
| SZL | SWITZER MULTIHULLS | CRYSTAL LAKE | IL |
| SZM | SUN-DAZE MARINE CORP | SPOKANE | WA |
| SZN | SUNDANCE HOME INC | PATCHOGUE | NY |
| SZO | STIL MANUFACTURING | BOSTON HGHTS | OH |
| SZP | SANCOL PLASTICS | MEMPHIS | TN |
| SZQ | STARBEAM FBGLS MFG CO | ROSEBURG | OR |
| SZR | S & R MARINE | HOLLY SPRINGS | MS |
| SZS | TEMPEST MARINE | N MIAMI BEACH | FL |
| SZT | STINGER BOAT CUSTOM MFG | FORT WORTH | TX |
| SZU | STEELIE DRIFT BOAT CO | FEDERAL WAY | WA |
| SZV | SMOAK MFG CO INC | SWANSEA | SC |
| SZW | SANDY’S GROCERY | MULLINS | SC |
| SZX | SHALLOW SPORT BOATS | PORT ISABEL | TX |
| SZY | ZEELANDER USA | HOLLAND | MI |
| SZZ | SWANN DESIGN & SWANN BOATS | HUBBARD | OR |
