- Lake Oconee Jet Skis LLC
- Lake Pend Oreille Cruises
- Lake Shafer Marina & Boat
- Lanier Sailing Academy
- Larry R Kiker Boat Charter
- Latitude Sailing Charters
- Le Barge Tropical Cruises
- Leeco Marine
- Leeman & Leeman
- Leeward Boat Rentals
- Legacy Boating Club
- Liko Kauai Cruises
- Lil Toot Charters
- Lin-Bar Marine Inc
- Lirette Airboat Svc
- Little Caper Charters
- Little Nemo Fishing
- Loaded Pole Charters
- Lock 7 Boat Rentals Inc
- Long Boat Dock
- Long Ranger Charters
- Long Ranger Charters
- Long Reach Cruises
- Longshot Charters
- Looe Key Boat Rentals
- Lost Island Voyages Inc
- Lower River Marine Inc
- Luckey Strike Charters
- Lucky Star Line
- Luther's Pontoon Rentals
- Luxury Yacht Charters
- Lytal Marine Operators Inc
- M & M Boat Rentals
- M & S Enterprises Inc
- M L Marine
- Maalaea Harbor Berth 42 Inc
- Mac-Attack Charters
- Mad Son Fish Pirating
- Maine Windjammer Cruises
- Majestic Offshore Inc
- Makana's Charters & Tours Inc
- Man O'War Charters
- Manatee Campground Marina Pub
- Mango Pango Boat Rentals
- Mansell House & Boat Rental
- Marc H Geldon Boat Charters
- Marco Island Ski/Water Sports
- Marian Watersports Inc
- Marine Rental & Sales
- Mariner Club & Boat Rental Inc
- Mark Q Burns Inc
- Marlin Magic
- Maui Classic Charters
- Maui Ocean Activities Inc
- Maximo Boat Club
- Mc Call's Boat Rentals
- Mc Grail & Rowley Inc
- Melanie Dawn Charter Boats
- Melvin Royal Capt
- Memory Maker Charters
- Merriweather Sailing
- Miami Boat Charter
- Miami Sailing School Inc
- Michigan City Sailboat Charter
- Midcoast Yacht Sales & Rentals
- Mike'Sail Charters
- Milford Lake Boat Rental
- Miller's Suwannee Houseboats
- Mindy Lou Charter Boat
- Minocqua Sport Rental
- Miracle Group Inc
- Miss Bonita Ventures
- Miss Gail Sport Fishing
- Miss Green River Boat Inc
- Miss Judy The Charter Boat
- Miss Tradewinds
- Montco Inc
- Montgomery Boat Rental
- Moonrise Resort & Mobile Home
- Moonstruck Sailing Charters
- Moorings USA
- Morningstar Charters
- Ms B Haven Sail Charters
- Na Pali Explorer
- Napali Catamaran
- National Boat Rental
- Natural Therapy
- Nautical Investment Corp
- Ned Small
- New Florida Girl
- New Moon Inc
- New Moon Sailing
- New World Aquatic Adventures
- New World Charters
- No Alibi
- North American Canoe Tours
- North Point Charter Boat Assoc
- Northpoint Yacht Charter Co
- Nurbel Inc
- Oasis At Last Bait & Tackle
- Ocean Ave
- Ocean Extremes Inc
- Ocean Kayak
- Ocean Lady Charters
- Ocean Riders Inc
- Ocean Watersports
- Off The Hook Adventures
- Offshore Express Inc
- Offshore Liftboats LLC
- Offshore Marine Svc
- Okeesheelee Park Rentals
- Ol' Pine Lodge On Petite Lake
- Old Florida Charters
- Old Town Tours
- On On Charter
- Orgeron Brothers Marine
- Orlando Princess
- Outdoor Adventures Inc
- Outrigger Catamaran
- P J's Boat Rentals & Repairs
- Pacific Jet Sports Inc
- Panama Beach Svc
- Paradise Boat Rentals
- Paradise Water Sports
- Paragon Sailing Charters
- Park Shore Marina
- Parkshore Marina
- Pathmaker Airboats Inc
- Peace River Canoes Inc
- Pensacola Sailing Tours
- Perdido Sailor Inc
- Pink Lady
- Pink Lady Island Lady
- Pivot Tour Hawaii
- Pleasure Watersports Inc
- Pleasurecraft Houseboats Inc
- Pompano Boat Rental
- Popich Lands Inc
- Port Ship Svc Grandview
- Port Ship Svc Inc
- Port Ship Svc Inc
- Port Ship Svc St Rose
- Porter & Son Fishing Charter
- Portland Schooner Co
- Poseidon Too Fishing Charters
- Powerboat Charters
- PPALU Explorations LTD
- Precision Maring Technologies
- Premier Boat Club
- Pride Charters Inc
- Pushaw Lake Campground
- Quality Beach Water Sports
- Quicksilver Catamaran
- R & R Watersports
- R J Guidry Inc
- R Turner Jr Boat Charters
- Raccoon Boat Rental
- Raccoon Lake Boat & Dock Rntl
- Rachel B Jackson Schooner
- RAD Jet Ski Rental
- Raging Water Sports
- Rainbow Chaser
- Rainbow Runner Sails
- Ralph Fagan
- Ralph Fagan
- Reddawn Back Country Adventure
- Reef Running Sailing
- Reel Time Sport Fishing
- Regency Water Sports Inc
- Regency Watersports
- Relentless Leasing Limited Inc
- Rental Boat Co
- Resort Boat Rentals
- Restless Native Sailing Chart
- Richmond Consulting Group
- Ripp's Inland Charters
- River Run Rentals
- Riverfront Cruises & Antcptn
- Riversport Kayaks
- Robert W Randolph Boat Charter
- ROCBLC Inc
- Rocky Point Parasail & Water
- Rose Marine Inc
- Royal Boat Rentals
- Rusty Anchor
- S & S Houseboat Rentals Inc
- S & W Marine
- Safari Charters Inc
- Safari I Deep Sea Fishing
- Sail Honeymoon Inc
- Sail Miami Inc
- Sailaway Yacht Charter
- Sailboat Charters Of Miami
- Sailboats Unlimited
- Sailfish Marina & Resort
- Sailing Adventures
- Sailing Charters
- Sails Hawaii Inc
- Saltwater Sports
- Samana Expert Fishing Charters
- Samana Expert Fishing Charters
- Sammy Duvall's Watersports Ctr
- Sandpoint Marina
- Sarasota Boat Rental
- Sasanoa Yacht Charters
- Schooner Appledore
- Schooner Daniel Webster
- Schooner Freedom Charters Inc
- Schooner Lazy Jack
- Schooner Liberty
- Schooner Olad
- Schooner Rachel B Jackson
- Schooner Simplicity
- Schooner Surprise
- Schooner Timberwind
- Schooner Wolf Flag Ship
- Scotch Mist Charter
- Scuba Cat Divers
- Sea Boat Rental
- Sea Dragon Pirate Crusies
- Sea Eagle
- Sea Escape Boat Rentals
- Sea Horse Marine Inc
- Sea Hunter Iv
- Sea Limo Inc
- Sea Note Charters
- Sea Seekers Sailing Inc
- Sea Sun Sports Catamarans Rent
- Sea Sun Sports Catamarans Rntl
- Sea Support Svc LLC
- Sea Trek Deep Sea Fishing
- Sea Verse
- Sea Wife Charters
- Sea Yacht Inc
- Seacargo Inc
- Seacor Marine
- Seacor Marine
- Seacor Marine Inc
- Seafari Charters
- Seagull Enterprises
- Seaspfort Discount Activities
- Seasquared Charter
- Seawave Boat Rental
- Sebastian Watercraft Rentals
- Seven Seas Yacht Charters
- Shafer Shores Resort
- Shallow Draft Elevating Boats
- Shamrock II Charter Boat
- Shearwater Charter Fishing
- Shepherd's Backyard Jet Ski
- Shooting Stars Charters
- Short Money Jet Ski Rentals
- Siesta Key Jet Ski Inc
- Skansi Marine
- Skipper Sportfishing Charters
- Slow Water
- Smi
- Smokin Em Charters
- Snook Haven Restaurant & Fish
- Solemates
- Solutions Yacht Charter
- Son-Rae Charters & Cottages
- Sonrise Charters
- South Bay Marina Inc
- South End Aqua Sports
- South Florida Yachting Svc
- South Pacific Kayaks
- South Shore Marina Inc
- Southshore Charters Inc
- Southside Jet Ski Rentals
- Sparky's Watersports
- Special Effects
- Spice Sailing Charters
- Spindrift Maiorisi Ent Inc
- Spinning Dolphin Charters
- Spirit Marine Svc
- Splash Watersport Rentals
- Spotted Tail Outdoor Adventure
- St Augustine Sailing
- Starved Rock Adventures
- Streaker Charters
- Streaker Charters
- Striker-1 Monster Fishing
- Striker-1 Monster Fishing
- Sum Up Fishing
- Sun Dream Yacht Charters Inc
- Suncoast Sailing Ctr
- Sundial Charter
- Sundial Sailing & Charters
- Sunquest Yacht Charters
- Sunset Harbor Boat Rentals
- Sunset Water Sports
- Sunshine Pontoon Boat Rentals
- Sunshine Tours
- Surf-N-Ski Jet Ski Rentals
- Suzy II Fishing
- Swan Crew Boats
- Sweet Jody
- Sweet Water Boat Rentals Inc
- T & T Boat Rentals