Cursed & Cussed !
Mine was so hard tha even with a shimmed oil filter tool it would not come loose until I used a chisel and hammer to break it loose. I then had the same proble with bottom part, but took the whole thing out and brought it home. Put the filter in a vise, then wrapped the plastic bowl in a rag and using a plumber's wrench gently unscrewed it. No need to say reassembly of the new filter & plastic bowl was done manually, just tight enough to prevent any leaks. BTW, before you remove either one, don't forget to shut the fuel valve at the tank. Gravity will dump a lot of fuel in your bilge if you don't. Good Luck