EX-EL BOATS & REC PROD FIBRE DE VERRE LAFONTAINE ENR 9132-7809 QUEBEC INC KAPPE MARINE DIVISION INC EAGLE LASER AIRBOATS INC EASTERN FIBERGLASS INC. DINGHY COMPANY, INC. COBRA HOVERCRAFT INC GLOBAL IMPACT MISSION PARTY BOATS BLUE SEA BOATS INC NORTH ISLAND BOATS