EX-EL BOATS & REC PRODUCTS NORSCO MARINE, INC. LABRIE SMALL CRAFT JOHN M WILLIAM CO FISHERS OF MEN CTM BOATING BRIGGS BOAT WORKS INC HIDEAWAY YACHT COLLECTION LLC NAUTILEX INC CHARACTER YACHTS INC ALLMAND BOAT CORP J & W FIBERGLASS CENTER ALLWATERS MARINE INC