EX-EL BOATS & REC PROD LES QUAIS PONTONS DE LA MAURICIE ARKANSAS HOMEMADE BOATS DELUX BOAT CO NAPLES PLEASURE KRAFT INC COASTAL BOAT WORKS FLOYD'S FIBERGLASS PRODUCTS INC JUDGE YACHTS INC. I.U. BOATWORKS BRUNSWICK FAMILY BOAT CO INC BERGSON BOATS MAGNUM MARINE CANADA