EX-EL BOATS & REC PRODUCTS FIBERGLASS PROD OF AMERICA NAUTICAL SERVICES INC CUSTOM BOAT WORKS INC MARES YACHTS INC CLASSIC YACHT BUILDERS INC ENTREPRISES DE PLASTIQUE M.G. FRONTIER FIBERGLASS ISLAND BOATS INC ARNDT GREAT LAKE SCOONER INC LOONEY'S HYDRO MFG. INC.