Please wait

                                                EXHIBIT 21

NAME OF SUBSIDIARY			INCORPORATION			OWNED
Advanced Steel Recovery, LLC			California			100
AHT, Inc.			Pennsylvania			100
CMC (Beijing) International Trade Company Limited			China			100
CMC Cometals International S.à r.l.			Luxembourg			100
CMC Commercial Metals de Mexico, S. de R.L. de C.V.			Mexico			100
CMC Europe GmbH			Switzerland			100
CMC GH, LLC			Delaware			100
CMC GH Sisak d.o.o.			Croatia			100
CMC International Finance S.à r.l.			Luxembourg			100
CMC Poland Sp. z o.o.			Poland			100
CMC Post Oklahoma, LLC			Delaware			100
CMC Putex Sp. z o.o.			Poland			100
CMC Receivables, Inc.			Delaware			100
CMC Steel Fabricators, Inc.			Texas			100
CMC Steel Oklahoma, LLC			Delaware			100
CMC Steel US, LLC			Delaware			100
CMC Tensar Holdings Inc.			Delaware			100
Com Met Company, S.à r.l.			Luxembourg			100
Commercial Metals Company US LLC			Delaware			100
Commercial Metals Deutschland GmbH			Germany			100
Commercial Metals International GmbH			Switzerland			100
Commonwealth Acquisitions Holdings, Inc.			Delaware			100
EDSCO Fasteners LLC			Delaware			100
EDSCO FHR Corporation			Delaware			100
Geologics B.V.			Netherlands			100
Geopier Foundation Company, Inc.			Georgia			100
Owen Electric Steel Company of South Carolina			South Carolina			100
Owen Industrial Products, Inc.			South Carolina			100
SMI Steel LLC			Alabama			100
SMI-Owen Steel Company, Inc.			South Carolina			100
Steel Products de Mexico, S.A. de C.V.			Mexico			100
Structural Metals, Inc.			Texas			100
TAC HoldCo, Inc.			Delaware			100
Tamco			California			100
Tendon Systems, LLC			Georgia			100
Tensar Corporation			Delaware			100
Tensar Corporation, LLC			Georgia			100
Tensar Geosynthetics (China) Limited			China			100
Tensar Geosynthetics India Private Limited			India			100
Tensar Holdings, LLC			Delaware			100
Tensar International B.V.			Netherlands			100
Tensar International Co. L.L.C.			Dubai (UAE)			100
Tensar International Corporation			Georgia			100
Tensar International Design and Consult (Beijing) Limited			China			100
Tensar International GmbH			Germany			100
Tensar International Limited			United Kingdom			100
Tensar International, LLC			Delaware			100
Tensar International Spain S.L.			Spain			100

---

                                                EXHIBIT 21

Tensar International s.r.o.			Czech Republic			100
Tensar Manufacturing Limited			United Kingdom			100
Tensar Polska sp. z o.o.			Poland			100
Tensar Technologies Limited			United Kingdom			100
The Tensar Group Limited			United Kingdom			100
Tower Support Services LLC			Delaware			100
TTC UK Holdings Limited			United Kingdom			100