EX-EL BOATS & REC PROD LIBERTY YACHT CORP C-G INDUSTRIES, INC HOVERTECHNICS INC FORE RIVER BOATS MASTER BUILT IND INC D K SUMNER FIBERGLASSING CO KELLY BOATS INDUSTRIES BLUE MARLIN BOATS MARC BOHN YACHT DESIGN INC ACE FIBERGLASS & URETHANES LORD NELSON YACHTS