EX-EL BOATS & REC PRODUCTS NORSE BOATWORKS & MARINA LIVE OAK BOATWORKS INC ANCORA YACHT SERVICE AEGIR BOATS LTD BRAM MANUFACTURING CO CONVINCER BOATS JOLLY BOAT SHOP AARDAL BOATS JET BOAT RIVER EXCURSIONS CAROLINA CORVETTE & CUSTOM LEE BOAT MFG CO OOB 8/80