EX-EL BOATS & REC PROD MCGUIRE & ASSOC INC INTERNATIONAL FIBERGLASS AMERICAN OLYMPUS RECREATION FIESTA MARINE PRODUCTS INC LEES WORK SHOP MERRILL POWER BOATS INC. CANOTS CADORETTE CANOES INC MARINE DEPOT INC FRITZ VON SCHLEGELL DUNNE PLASTIC COMPANY KIRKWOOD MARINE