EX-EL BOATS & REC PROD M.J. METAL PRODUCTS LTD CHEETAH BOAT MFG CATKETCH CORP MCDANIEL BOAT CO INC GIMLI BOATWORKS MAJESTIC YACHTS INC AVENGER 24 INC. FIBER FAB FIBERGLASS CONQUEST INFLATABLE CRAFT EUROPEAN YACHT SALES DUGAS ALUM BOAT WORKS