EX-EL BOATS & REC PRODUCTS MADEIRA BOATWORKS JIM OMUNDSON BOAT BLDG MAGNUM BOATS KAIMANA BOATS INC AUREL MIHAILESCU ALASKASKIFF ALUMINUM BTWKS MARINE TOOLING TECHNOLOGY INC BIO-PURE INC LAGUNA YACHTS INC FRINS CO FABRICATED STEEL PRODS