EX-EL BOATS & REC PRODUCTS DIABLO WATERCRAFT CO. FOREST OBRIEN ENG INC ANDRE POULIN BENNETT YACHTING TECHNOLOGIES, INC. BAYVIEW BOATS BY SCOTT MORRISSEY INDUSTRIES LTD BADSEY INDUSTRIAL GROUP INC DEL MAR YACHTS INC COLORADO CATAMARAN INC ALBURY BROTHERS BOATS GENERAL MARINE CORP INC