ERSHIGS INC - ATTBAR DIVISION ALSBERG BROS BOAT WORKS LUAU BOATS EXTREME POWERBOATS INC M.B.S.-A.I.M. CANADIAN LTD KNAPPA BOAT BLDG CORP FERGUSSON BOAT CO ANGELS AIRBOATS MIAMI CANOE RENTAL CRP MACDOUGALLS CAPE COD MARINE MC CARTNEY BOATWORKS HY/TYME BOATS INC