| | | | | |
| Company | State or Country of Incorporation |
| Adorn Holdings, Inc. | Delaware |
| All Counties Glass, Inc. | California |
| All State Glass, Inc. | California |
| Anything Boating, LLC | Tennessee |
| Arran Isle, Inc. | Indiana |
| Bathroom & Closet, LLC | Nevada |
| Bristol Pipe, LLC | Indiana |
| Dehco, Inc. | Indiana |
| Dowco, Inc. | Wisconsin |
| Dura Shower Enclosures Co., Ltd | China |
| Fresno Shower Door, Inc. | California |
| Front Range Stone, Inc. | Colorado |
| Geremarie Corporation | Illinois |
| G.G Schmitt & Sons, Inc. | Pennsylvania |
| Great Lakes Boat Top, LLC | Delaware |
| Heywood Williams USA, LLC | Indiana |
| Highland Lakes Acquisition, LLC | Delaware |
| Hyperform, Inc. Seadek Marine Products | Florida |
| ICON Direct LLC | Michigan |
| Inland Plywood Company | Michigan |
| Johnson's Building Supply LLC | Michigan |
| Katalyst Industries LLC | Texas |
| KLS Doors, LLC | California |
| Larry Methvin Installations, Inc. | California |
| LaSalle Bristol Corporation | Indiana |
| LaSalle Bristol, LLC | Delaware |
| LaSalle Bristol, LP | Indiana |
| Marine Accessories Corporation | Arizona |
| Marine Accessories Europe B.V. | The Netherlands |
| Marine Accessories Europe Holdco, LLC | Delaware |
| Monster Marine Products, Inc. | Delaware |
| Off-Road Acquisition Co, LLC | Delaware |
| Off-Road Blue Investments, LLC | Delaware |
| Off-Road Intermediate Holdings, LLC | Delaware |
| Patrick Marine Transportation, LLC | Indiana |
| Patrick PS Holdco, LLC | Indiana |
| Patrick Transportation, LLC | Indiana |
| Rockford Corporation | Arizona |
| SEI Manufacturing, Inc. | Indiana |
| Shanghai Daoke Trading Co, Ltd. | China |
| Shower Enclosures America, Inc. | California |
| Sportech, LLC | Minnesota |
| Structural Composites, LLC | Indiana |
| Sunrise Pipe and Supply, Ltd. | Canada |
| Taco Metals, LLC | Florida |
| The Tumacs Corporation | Pennsylvania |
| Topline Counters, LLC | Washington |
| Transhield, Inc. | Indiana |
| Transhield de Mexico S. de R.L. De C.V. | Mexico |
| Transport Indiana, LLC | Indiana |
| Transport Synergy, LLC | Indiana |