EX-EL BOATS & REC PRODUCTS BLUE WATER MARINE INC MORGAN PERFORMANCE CO CARSTENS INDUSTRIES INC EDOAK DESIGNS (DBA) NORSCO MARINE, INC. CRUISERWAY YACHT SALES INTERCOASTAL INC CONSUMERS DISTRIBUTING NEW ENGLAND FIBERGLASS REPAIR DBA) MARIAH BOATS, INC ASHAROKEN TUNNEL HULL INC