EX-EL BOATS & REC PROD ALSHAALI MARINE USA INC NAVARRO CANOE CO INVADER BOATS INC JERZEE CRAFT AFTERSHOCK POWER BOATS INC JERSEY SPEED SKIFF BOATWORKS (DBA) K.S. & D. ENGINEERING LTD KEN T SAILBOATS A E C O A INC DORCHESTER INDUSTRIES INC CAROLINA WATERWORKS INC