EX-EL BOATS & REC PRODUCTS EATON: FREDERICK LINN MFG CO JOHN GOFF LTD JET DOCK SYSTEMS INC MICHAEL LANE FIBERGLASS BANDY BOATS DOLPHIN INDUSTRIES, INC. LES PRODUITS RECREATIFS GIRAR ANDREW E TEELING CABINET MAKE CHILLURA,HAMLIN,LINTON DICK FREYES CANOE LVRY