ENGINEERED REINFORCED INTERNATIONAL SPD&MRN CHAMPAGNE BOATS ERSHIGS INC - ATTBAR DIVISION EASY RIDER CANOE & KAYAK CO BAYVIEW BOATS BY SCOTT GULFSTREAM YACHT BROKER AUCOIN'S CUSTOM FABRICATION INC NELSON/WEATHER-RITE, INC. M.B.S.-A.I.M. CANADIAN LTD ISLAND MARINE CORP EARTHWORKS