EMERALD BAY INC EX-EL BOATS & REC PRODUCTS FIBERGLASS INDUST INC H & M FISH CO INC FIBRON MANUFACTURING DELTA DORRY CANADIAN AERO MARINE LTD BISTINEAU FIBERGLAS CO JAGUAR MARINE INC DELAWARE HOMEMADE BOATS BRISTOL WOOD & FIBERGLASS INC 6901191 CANADA INC