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Feb 27 (Reuters) - West Marine Inc. <WMAR.O> said it would restate results from fiscal 2002 to first three quarters of 2006 as it had incorrectly reported inventory-related expenses and capitalization.

In a setting that highlights the mystery of an old swamp forest and the excitement of a water recreation area, Pymatuning State Park invites outdoor lovers of all ages to enjoy a relaxing lakeside vacation experience.

McGraw-Hill Book, Cobranded with one of the nation’s leading boating educators and richly illustrated with 200 fine drawings, this handy little how-to has something for every mariner. The essentials of the boater’s repertoire are here—the bowline, the sheet bend, the clove hitch, etc.—but so are such lesser-known gems as the hawser bend, the cow hitch, and many more.

Boulder Yacht Club located at Carlyle Lake in west central Illinois near St. Louis, MO. Focused on enhancing the joy of sailing through a busy, fun-filled social schedule and an active PHRF racing program.

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