Since the factory is not responding. I will explain what I have found in all the areas that require backing plates. Cleats, lifting eyes, swim platform, anchor rollers , rails. including the mast. The only metal backing plate that I have seen installed is the ladder on the swim platform. The rest of the areas has what looks to be 1/2" plywood. The C26 and C28 have two cleats installed on the bow and there is a piece of plywood possibly glassed in place with gelcoat painted over the top of it. Thin stainless steel fender washers are used as the backing plate. When the fasteners are tightened the fender washers have a concave appearance. For the most part this old school technique of using plywood as a backing plate in high stress area's for mounting deck fittings works but it still requires the use of a metal backing plate or heavy gauge washers to help reduce the chance of fracturing the fiberglass that encapsulates the wood. If this happened, moisture gets into the wood, it rots and no longer is a packing plate.
If I install anything that would require a backing plate examples, weaver davits, rails, outboard mount, cleats, hand rails, ..... to a fiberglass panel, the hull or deck I use 1/8" stainless steel plate or 1/4" or 3/8" aluminum plate. I prefer the stainless if I can get a nut and washer as a fastener. In areas that is not possible I will drill and tap the aluminum and fasten directly to the plate.
I use a similar method as Dale uses to level the mounting surface. In areas that the mounting surface is not level I use a epoxy filler.
* locate the mounting surface of the cleat. Confirm that there is access under the deck.
*Use the cleat as a template for the backing plate dimensions. I like to have it span the area of the cleats mounting surface.
*Once the plate is cut to size confirm it will fit in the underside for mounting.
*Use the cleat as a template to drill the hole locations in the plate for mounting
*Drill the mounting holes in the deck and do a dry fit to confirm all the holes line up. Cleat on the deck, machine screws though the deck and the plate in place loosely fastened under the deck. Remove everything for the next step.
* Sand the area where the backing plate is to be mounted. Scuff it up to help the epoxy adhere to the mounting surface. Then wipe it a couple times with Acetone,
*Wrap one side of the backing plate with plastic wrap.
* mixup a patch of epoxy( I use west system with filler, mixing it until it is thick enough to work with) (Marine tex) works also enough to fill in the voids and provide a level mounting surface. Spread it on the backing plate at a thickness needed for leveling.
* cleat in place, screws threaded in part way so they can be used as guides for locating the backing plate.
* install backing plate enough that the nuts can be started. Once the nuts are started tighten then evenly until snug to the mounting surface. Let the epoxy harden.
* Once the epoxy has hardened. remove the fasteners, remove the cleat and pry the backing plate loose from the epoxy.
* There is now a level mounting surface for the backing plate that will have forces evenly distributed and is part of the boat.
* apply sealant to the cleat mounting surface, the fasteners, and the backing plate and install.
There are many ways of accomplishing the same thing. This is my technique. Good luck with your project.