EX-EL BOATS & REC PROD FRANK HALL BOAT YARD ANHINGA BOATS GATER-JET, INC HOVERTECHNICS INC CUSTOMBILT BOATS & FISHING PRODUCTS NEW ENGLAND FIBERGLASS REPAIR DBA) ICON BOATS INTERNATIONAL KODIAK FIBERGLASS MCKEE & MOONEY INC HUGHES CRAFT INC HOG ISLAND BOAT WORKS