EX-EL BOATS & REC PRODUCTS ELCO MARINE SALES MICHAEL CHUDZINSKI ALOUETTE CANOE SALES & RENTAL KITTERY POINT BOATBUILDERS LL ESSEX PERFORMANCE BOATS MIRAGE HOVERCRAFT BEYOND FIBERGLASS ACTION CRAFT BOATS INTERMOUNTAIN SPECIALTIES LTD DIXIE MARINE MFG LEISURE BAY CRUISERS, INC