Your heater is most likely (as Jim B indicated) manufactured by Seaward Marine Products. The pressure relief valve is not an add-on, and frequently as the boat gets oder will begin to leak. CALL them on the phone. The phone number is on their web site. I had the same problem with the heater on my C-380, and they sent one out pronto (it cost a few bucks, but not excessive).
You may be able to find one at a plumbing supply store, but the pressure / temperature relief valve on your water heater is rated at a higher temperature than for most domestic water heaters (your engine has a thermostat set at 185 deg. F, and the water in your water heater will approach that when you have powered for an hour or more).
Steve
Alchemist C-30T #4764
Alchemist C-320 #909
Alchemist C-380T #71