EX-EL BOATS & REC PROD MANCO ENTERPRISES INC. CREW ENTERPRISES HILL N DALE-FBRGLS BT HOVER SYSTEMS INC BENNETT YACHTING TECHNOLOGIES, INC. BACK WATER BOATS NOMAD HOUSEBOATS INC MAINE CAT CAPE FEAR SKIFFS JET BOATS OF MONTANA INC. BECHTEL-THOMPSON F.