EX-EL BOATS & REC PROD BAYMASTER BOATS ANKOR-CRAFT BOATS INC FIBER-TECH INC DYNOPLAST XASTICS LTD NORRIS CRAFT LES CROISIERES CORTEREAL INC EXCELL MARINE INC BAY WELDING SERVICES MARATHON MARINE MFG INC COBIA BOAT (DBA) NORTH AMERICAN SLEEKCRAFT INC