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      Exhibit 21.1
SUBSIDIARIES OF THE COMPANY
January 31, 2024
      Ownership
ALABAMA
                     SCI Funeral Services, LLC (Iowa LLC) Alabama subsidiary
                                      SCI Alabama Funeral Services, LLC100 %
                     Stewart Enterprises, Inc. (LA Corp)
                                S.E. South-Central, LLC (LA LLC) Alabama subsidiary
                                          S.E. Cemeteries of Alabama, LLC 100 %
                                          S.E. Combined Services of Alabama, LLC100 %
                                          S.E. Funeral Homes of Alabama, LLC100 %
ARIZONA
     SCI Funeral Services, LLC (Iowa LLC) Arizona subsidiary
                                SCI Arizona Funeral Services, LLC100 %
ARKANSAS
     SCI Funeral Services, LLC (Iowa LLC) Arkansas subsidiary
                                 SCI Arkansas Funeral Services, Inc.100 %
       Alderwoods Group, LLC (DE LLC) Arkansas subsidiary
                                Alderwoods (Arkansas), Inc.100 %
       Stewart Enterprises, Inc. (LA Corp) Arkansas subsidiary
                                Griffin-Leggett, LLC100 %
                                         Forest Hills Cemetery, LLC100 %
                                         Griffin-Leggett Insurance Agency, LLC100 %
                                         Rest Hills Memorial Park, Inc.99.5 %
                                         S.E. Funeral Homes of Arkansas, LLC100 %
CALIFORNIA
       SCI Funeral Services, LLC (Iowa LLC) California subsidiary
SCI California Funeral Services, Inc.100 %
Mount Vernon Memorial Park100 %
SCI Capital Corporation (DE Corp)
SCI Capital Holdings, Inc. (DE Corp)
SCI Direct, Inc. (FL Corp) California subsidiaries
Neptune Society of America, Inc.100 %
Neptune Management Corp.100 %
Trident Society, Inc.100 %
Wilson Financial Group, Inc. (DE Corp)
Wilson Holdings, Inc. (TX Corp) California subsidiaries
WFG-Fuller Funerals, Inc.100 %
Wilson-Bannon Mortuary, Inc.100 %
Camellia Memorial Lawn, Inc.100 %
Alderwoods Group, LLC (DE LLC) California subsidiaries


Alderwoods Group (California), Inc.100 %
Rose Hills Holdings Corp. (DE Corp)
Rose Hills Company (DE Corp) California subsidiary
RH Mortuary Corporation100 %
RH Cemetery Corp. (DE Corp) California subsidiary
Workman Mill Investment Company 100 %
S & H Properties and Enterprises, Inc. (WA Corp) California subsidiaries
Universal Memorial Centers V, Inc.100 %
Stewart Enterprises, Inc. (LA Corp) California subsidiary
S.E. Acquisition of California, Inc.100 %
S.E. Combined Services of California, Inc.100 %
S.E. Funeral Homes of California, Inc.100 %
Simplicity Plan of California, Inc.100 %
Stewart Pre-Need Services, Inc.100 %
COLORADO
SCI Funeral Services, LLC (Iowa LLC) Colorado subsidiary
SCI Colorado Funeral Services, LLC100%
                                         Allnutt Funeral Homes, Inc.100%
                                         Allnutt Funeral Service, Inc.100%
                                         Resthaven Colorado, LLC100%
Alderwoods Group, LLC (DE LLC) Colorado subsidiary
Alderwoods (Colorado), Inc.100%
CONNECTICUT
SCI Funeral Services, LLC (Iowa LLC) Connecticut subsidiary
                            SCI Connecticut Funeral Services, LLC100%
Alderwoods Group, LLC (DE LLC) Connecticut subsidiary
                            Alderwoods (Connecticut), Inc.51.8%
                            Alderwoods (New York), LLC (NY LLC) Connecticut subsidiary
Alderwoods (Connecticut), Inc.48.2%
DELAWARE
               Christian Funeral Services, Inc.100%
               SCI Funeral Services, LLC (Iowa LLC)
ECI Services of Maine, Inc.100%
ECI Services of New Hampshire, Inc.100%
Gracelawn Memorial Park, Inc
100%
LHT Consulting Group, LLC100%
Maine Cremation Care, LLC
100%
MCH Wilson, Inc.
100%
Memorial Guardian Plans, Inc.100%
New England Cremation Services, LLC100%
                        SCI California Funeral Services, Inc. (CA Corp) Delaware subsidiaries
                                   California Cemetery and Funeral Services, LLC5%
                                   ECI Capital, LLC
100%
                                               California Cemetery and Funeral Services, LLC95%


SCI Georgia Funeral, LLC100%
SCI Indiana Funeral Services, Inc.100%
SCI Iowa Funeral Services, Inc. (IA Corp) Delaware subsidiary
SCI Iowa Finance Company100%
SCI Maryland Funeral Services, Inc. (MD Corp) Delaware subsidiary
ECI Cemetery Services of Maryland, LLC100%
SCI Pennsylvania Funeral Services, Inc. (PA Corp) Delaware subsidiary
Saul-Gabauer Funeral Home, Inc.100%
SCI Texas Funeral Services, LLC100%
CemCare, Inc.100%
PSI Funding, Inc.100%
SCI Virginia Funeral Services, LLC (VA LLC) Delaware subsidiary
SCI Loan Services, LLC100%
Trust Advisors, Inc.100%
Salvatore Air Transportation Corp.100%
               OFTC, Inc.100%
               SCI Financial Services, Inc.100%
                            Making Everlasting Memories, L.L.C.100%
                            SCI Investment Services, Inc.100%
               SCI International, LLC100%
                           SCI Cerberus, Inc.99.3%
             Keystone America, Inc.100%
                                 Keystone Indiana, Inc.100%
                                 Keystone Kentucky, Inc.99%
                                 Keystone Michigan, Inc.100%
                                 Healy-Hahn Funeral Properties, Inc.100%
                                 SCI Cerberus, Inc..07%
                                           Keystone Advance Planning, Inc.100%
SCI Shared Resources, LLC
100%
SCI Shared Services, Inc.
100%
SCI Special, LLC
100%
SCI Administrative Services, LLC - General Partner of
100%
SCI Management L.P.1%
Remembrance Memorial Traditions, LLC - Limited Partner of
100%
SCI Management L.P.


99%
DM Affinity, Inc.100%
SCI Capital Corporation
100%
CMSD, LLC100%
FMSD, LLC100%
SCI Capital Holdings, Inc.100%
USB RETC FUND 2023-6, LLC100%
                                                          Wilson Financial Group, Inc.100%
Wilson-Amistad Corporation100%
                                                                        Wilson Holdings, Inc. (TX Corp) Delaware subsidiary
M.J. Edwards Hillside Chapel, Inc.
100%

SCI Direct, Inc. (FL Corp) Delaware subsidiary
Neptune Reef Services, LLC100%


Neptune Society of America, Inc. (CA Corp)
Neptune Management Corp. (CA Corp)
Neptune Management (KY), LLC99%
Alderwoods Group, LLC
100%
H. P. Brandt Funeral Home, Inc.
100%
Osiris Holding, LLC
100%
Rose Hills Holdings Corp.
100%
                             Rose Hills Company100%
RH Cemetery Corp.
100%
               Stewart Enterprises, Inc. (LA Corp) Delaware subsidiaries
                          Alderwoods (Mississippi), LLC100%
                          Stewart International (Netherlands) LLC100%
                                     Stewart Cementerios Puerto Rico Holding II, LLC100%
                                                Stewart Cementerios Puerto Rico Holding I, LLC100%
                                     Stewart Funerarias Puerto Rico Holding II, LLC100%
                                                Stewart Funerarias Puerto Rico Holding I, LLC100%
                                     Stewart Simplicity Plan of Puerto Rico Holding II, LLC100%
                                                Stewart Simplicity Plan of Puerto Rico Holding I, LLC100%
DISTRICT OF COLUMBIA
              SCI Funeral Services, LLC (Iowa LLC) DC subsidiaries
                           Joseph Gawler’s Sons, LLC99%
                           Witzke Funeral Homes, Inc.100%
FLORIDA
              SCI Funeral Services, LLC (Iowa LLC) Florida subsidiary
                          SCI Funeral Services of Florida, LLC99%
                                     Oaklawn Cemetery Association100%
                                     WPALM, Inc.100%
                 Alderwoods Group, LLC (DE LLC)
                         Alderwoods (Minnesota), LLC (MN LLC) Florida subsidiary
                                       SCI Funeral Services of Florida, LLC1%
                              Osiris Holding, LLC (DE LLC) Florida subsidiary
                                        Osiris Holding of Florida, Inc.100%
               SCI Special, LLC (DE LLC)
                          SCI Capital Corporation (DE Corp)
                                      SCI Capital Holdings, Inc. (DE Corp) Florida subsidiary
                                                 SCI Direct, Inc.100%
                                                   Neptune Insurance Agency, Inc.100%
                                                   Neptune Society of America, Inc. (CA Corp)
                                                    Neptune Management Corp. (CA Corp)
                                                           NCS Marketing Services, LLC100%
               Stewart Enterprises, Inc. (LA Corp) Florida subsidiary
                          Cemetery Management, Inc.100%
                                      S.E. Cemeteries of Florida, LLC100%
                                      S.E. Combined Services of Florida, LLC100%
                                      S.E. Funeral Homes of Florida, LLC100%


                                                 The Simplicity Plan, Inc.100%
GEORGIA
              Alderwoods Group, LLC (DE LLC) Georgia subsidiary
                          Alderwoods (Georgia), LLC100%
               Stewart Enterprises, Inc. (LA Corp) Georgia subsidiary
                          Eastlawn Corporation100%
                          Holly Hill Memorial Park, Inc.100%
                          Cemetery Management, Inc. (FL Corp) Georgia subsidiary
                                     Cheatham Hill Memorial Park, Inc.100%
                           S.E. Mid-Atlantic, LLC (Maryland LLC) Georgia subsidiary
                                     Haisten Funeral Home of Henry County, Inc.100%
                            S.E. South-Central, LLC (LA LLC) Georgia subsidiary
                                     Rose Haven Funeral Home & Cemetery, Inc.100%
HAWAII
              SCI Funeral Services, LLC (Iowa LLC) Hawaii subsidiaries        
                         Hawaiian Memorial Life Plan, Ltd.100%
                                     Ballard Mortuary, Inc.100%
                                     Ballard & Son, Inc.100%
                                     Family Funeral Service, LLC100%
IDAHO
              Alderwoods Group, LLC (DE LLC) Idaho subsidiary
                          Alderwoods (Idaho), Inc.100%
ILLINOIS
              SCI Funeral Services, LLC (Iowa LLC) Illinois subsidiary
                          SCI Illinois Services, LLC100%
                                    Lake View Memorial Gardens, Inc.100%
Skyline Memorial Park, Inc.100%
                          SCI Funeral Services of Florida, LLC (FL LLC) Illinois subsidiary
                                     Alderwoods (Chicago North), Inc.56%
              Alderwoods Group, LLC (DE LLC) Illinois subsidiaries
                            Alderwoods (Illinois), LLC100%
                                       Alderwoods (Chicago Central), Inc.71%
                                                  Woodlawn Memorial Park, Inc.100%
                                          Chicago Cemetery Corporation100%
                                          Mount Auburn Memorial Park, Inc.100%
                                         Alderwoods (Chicago North), Inc.1%
                            Alderwoods (Chicago North), Inc.43%
                           Osiris Holding, LLC (DE LLC) Illinois subsidiary
                                   Alderwoods (Chicago Central), Inc.29%
                                   Elmwood Acquisition Corporation100%
                                   Oak Woods Cemetery Association100%
                       Ridgewood Cemetery Company, Inc.100%


                       Woodlawn Cemetery of Chicago, Inc.100%
               Stewart Enterprises, Inc. (LA Corp)
                          S.E. South-Central, LLC (LA LLC)
                                     S.E. Funeral Homes of Illinois, Inc.100%
INDIANA
               Alderwoods Group, LLC (DE LLC) Indiana subsidiaries
                           Advance Planning of America, Inc.100%
                           Alderwoods (Indiana), Inc.88.5%
                           Alderwoods (Tennessee), LLC (TN LLC) Indiana subsidiary
                                      Alderwoods (Indiana), Inc.11.5%
                SCI Special, LLC (DE LLC)
                           SCI Capital Corporation (DE Corp)
                                         SCI Capital Holdings, Inc. (DE Corp)
                                                    Wilson Financial Group, Inc. (DE Corp)
                                                               Wilson Holdings, Inc. (TX Corp) Indiana subsidiary
                                                                        WFG-Williams & Bluitt Funeral Home, Inc.100%
IOWA
               SCI Funeral Services, LLC100%
                           SCI Iowa Funeral Services, Inc.100%
KANSAS
                SCI Funeral Services, LLC (Iowa LLC) Kansas subsidiary
                           SCI Kansas Funeral Services, Inc.100%
                Alderwoods Group, LLC (DE LLC) Kansas subsidiary
                           Alderwoods (Kansas), Inc.100%
KENTUCKY
                SCI Funeral Services, LLC (Iowa LLC) Kentucky subsidiary
                            SCI Kentucky Funeral Services, Inc.99%
LOUISIANA
                SCI Funeral Services, LLC (Iowa LLC) Louisiana subsidiary
                            SCI Louisiana Funeral Services, Inc.100%
                Stewart Enterprises, Inc.100%
                            Ballyhoo Innovations, Inc.100%
                                          Empresas Stewart-Funerarias, Inc.100%
                                          Enduring Memories, Inc.100%
                             Lake Lawn Park, LLC98.4%
                             S.E. South-Central, LLC100%
                                          Stewart Resource Center, LLC100%
                                                  Acme Mausoleum, LLC100%
                                                  S.E. Cemeteries of Louisiana, LLC100%
                                                             Heaven’s Pets at Lakelawn Metairie, LLC60%
                                                  S.E. Funeral Homes of Louisiana, LLC100%
                                                  Stewart Services, LLC100%


                                                             Sympathyshop.com, LLC100%
                              Stewart Enterprises (Europe) Inc.100%
MARYLAND
                SCI Funeral Services, LLC (Iowa LLC) Maryland subsidiaries
                             SCI Maryland Funeral Services, Inc.100%
                                         Burgee-Henss-Seitz Funeral Home, Inc.100%
                                         Charles S. Zeiler & Son, Inc.100%
                                         Gary L. Kaufman Funeral Home at
                                                 Meadowridge Memorial Park, Inc.100%
                                         Chesapeake Funeral Services, Inc.100%
                                         George Washington Cemetery Company, LLC100%
                                         Lemmon Funeral Home of Dulaney Valley, Inc.100%
                                         Loring Byers Funeral Directors, Inc.100%
                                         Miller-Dippel Funeral Home, Inc.100%
                                         National Cremation Service, Inc.100%
                                         Sterling-Ashton-Schwab Funeral Home, Inc.100%
                                         Sterling-Ashton-Schwab-Witzke Funeral Home
                                             of Catonsville, Inc.100%
                  Alderwoods Group, LLC (DE LLC) Maryland subsidiary
                            Alderwoods (Maryland), Inc.100%
                  SCI International, LLC (DE LLC)
                             Keystone America, Inc. (DE Corp) Maryland subsidiaries
                                        Schimunek Funeral Home, Inc.100%
                                                   The Schimunek Funeral Home of Bel Air, Inc.100%
                  Stewart Enterprises, Inc. (LA Corp) Maryland subsidiary
                             S.E. Mid-Atlantic, LLC100%
                                        Bounds Funeral Home, LLC100%
                                        Cedar Hill Cemetery Company, LLC100%
                                        Crest Lawn Memorial Gardens, LLC100%
                                        Fort Lincoln Cemetery, LLC100%
                                        Fort Lincoln Funeral Home, LLC100%
                                        Hillcrest Memorial Cemetery, Inc.100%
                                        Hines-Rinaldi Funeral Home, LLC100%
                                        John M. Taylor Funeral Home, LLC100%
                                        Parklawn, Inc. 100%
                                                   S.E. Cemeteries of Maryland, Inc.100%
                                        Nailknot ,LLC100%
                                        Simple Tribute of Maryland, Inc.100%
                                        The Parkwood Cemetery Company100%
                                                   The Parkwood Management Company100%
                                        William W. Chambers, Inc.100%
MASSACHUSETTS
                  SCI Funeral Services, LLC (Iowa LLC) Massachusetts subsidiaries
                              Affiliated Family Funeral Service, Inc.100%
                                       AFFS Boston, Inc.0.6%


                                       AFFS Brookline, Inc2.5%
                                       AFFS North, Inc.10%
                                       AFFS Norwood, Inc.6.675%
                                       AFFS Quincy, Inc.5%
                                       AFFS Salem, Inc.10%
                                       AFFS Southcoast East, Inc..06%
                                       AFFS Southcoast West, Inc..06%
                                       AFFS West, Inc.10%
                                       Stanetsky Memorial Chapels, Inc.10%
                                       Sullivan Funeral Homes, Inc.10%
                    Alderwoods Group, LLC (DE LLC) Massachusetts subsidiaries
                              Cuffe-McGinn Funeral Home, Inc.10%
                              Doane Beal & Ames, Inc.10%
                              Ernest A. Richardson Funeral Home, Inc.10%
                             Alderwoods (Massachusetts), LLC100%
                  SCI International, LLC (DE LLC)
                             Keystone America, Inc. (DE Corp) Mass. subsidiary
                                         Nickerson-Bourne Funeral Homes, Inc.10%
                  SCI Special, LLC (DE LLC)
                              SCI Capital Corporation (DE Corp)
                                         SCI Capital Holdings, Inc. (DE Corp)
                                                   SCI Direct, Inc. (FL Corp) California subsidiaries
                                                           Neptune Society of America, Inc. (CA Corp)
                                                                    Neptune Management Corp. (CA Corp)
                                                                             Neptune Management (MA), Inc.5%
MICHIGAN
                SCI Funeral Services, LLC (Iowa LLC) Michigan subsidiary
                            SCI Michigan Funeral Services, Inc.100%
                            SCI Virginia Funeral Services, LLC (VA LLC) Michigan subsidiaries
                                      WMP, Inc.100%
                Alderwoods Group, LLC (DE LLC) Michigan subsidiary
                         Alderwoods (Michigan), LLC100%
MINNESOTA
                SCI Funeral Services, LLC (Iowa LLC) Minnesota subsidiaries
                            SCI Minnesota Funeral Services, Inc.100%
                Alderwoods Group, LLC (DE LLC) Minnesota subsidiary
                          Alderwoods (Minnesota), LLC100%
MISSISSIPPI
             Stewart Enterprises, Inc. (LA Corp) Mississippi subsidiaries
                        Lakewood Memorial Park, LLC100%
                        SCI Mississippi Funeral Services, LLC100%
MISSOURI
                SCI Funeral Services, LLC (Iowa LLC) Missouri subsidiaries


                            SCI Missouri Funeral Services, Inc.100%
                                        Memorial Guardian Plans, Inc.100%
                                        Mt. Hope Cemetery and Mausoleum Company100%
               Alderwoods Group, LLC (DE LLC) Missouri subsidiary
                         Alderwoods (Missouri), Inc.100%
              Stewart Enterprises, Inc. (LA Corp)
                        S.E. South-Central, LLC (LA LLC) Missouri subsidiaries
                                 D.W. Newcomer’s Sons, Inc.100%
                                 DWN Properties, Inc.100%
                                               Funeral Security Plans, Inc.100%
MONTANA
                  Alderwoods Group, LLC (DE LLC) Montana subsidiary
                             Alderwoods (Montana), Inc.100%
NEBRASKA
                SCI Funeral Services, LLC (Iowa LLC) Nebraska subsidiary
                            SCI Nebraska Funeral Services, Inc.100%
                Stewart Enterprises, Inc. (LA Corp)
                            S.E. South-Central, LLC (LA LLC) Nebraska subsidiaries
                                      The Lincoln Memorial Park Cemetery Association100%
                                      West Lawn Cemetery100%
NEVADA
                 Alderwoods Group, LLC (DE LLC) Nevada subsidiary
                             Alderwoods (Nevada), Inc.100%
                                         Knauss Enterprises Limited Liability Company100%
                                         Palm Mortuary, Inc.100%
NEW HAMPSHIRE
                 Alderwoods Group, LLC (DE LLC) New Hampshire subsidiaries
                             McHugh Funeral Home, Inc.100%
                             St. Laurent Funeral Home, Inc.100%
                             Alderwoods (Massachusetts), LLC – New Hampshire subsidiary
                                         ZS Acquisition, Inc.100%
NEW JERSEY
               SCI Funeral Services, LLC (Iowa LLC) New Jersey subsidiaries
                          SCI New Jersey Funeral Services, LLC100%
                                      Garden State Crematory, Inc.100%
                                      Wien & Wien, Inc.100%
               SCI International, LLC (DE Corp)
                          Keystone America, Inc. (DE Corp) New Jersey subsidiary
                                      Zarro Funeral Home100%
               SCI Special, LLC (DE LLC)
                          SCI Capital Corporation (DE Corp)


                                     SCI Capital Holdings, Inc. (DE Corp)
                                                SCI Direct, Inc. (FL Corp) California subsidiaries
                                                            Neptune Society of America, Inc.
                                                                        Neptune Management Corp. (CA Corp) NJ Sub
                                                                                    Neptune Management (NJ), LLC100%
NEW MEXICO
                 Alderwoods Group, LLC (DE LLC) New Mexico subsidiary
                             Alderwoods (New Mexico), Inc.100%
NEW YORK
                 SCI Funeral Services, LLC (Iowa LLC) New York subsidiaries
                             SCI Funeral Services of New York, Inc.100%
                                         Alderwoods (New York), LLC100%
                                         Chas. Peter Nagel, LLC100%
                                          I. J. Morris, LLC100%
                                          New York Funeral Chapels, LLC100%
                                          Thomas M. Quinn & Sons, LLC100%
NORTH CAROLINA
                    SCI Special, LLC (DE LLC)
                               SCI Capital Corporation (DE Corp)
                                          SCI Capital Holdings, Inc. (DE Corp)
                                                      Wilson Financial Group, Inc. (DE Corp)
                                                                Wilson Holdings, Inc. (TX Corp) N. Carolina subsidiary
                                                                          Hamilton Funeral Chapel, Inc.100%
                   Stewart Enterprises, Inc. (LA Corp) North Carolina subsidiaries
                             Alderwoods (North Carolina), LLC100%
                                         Westminster Gardens, Inc.100%
                              Carothers Holding Company, LLC100%
                                         MFH, L.L.C.100%
                              Lineberry Group, LLC100%
                              SCI North Carolina Funeral Services, LLC100%
                              S.E. Mid-Atlantic, LLC (MD LLC) North Carolina subsidiaries
                                         Catawba Memorial Park, LLC100%
                                         Garrett-Hillcrest, LLC100%
                                         McLaurin’s Funeral Home, LLC100%
                                         S.E. Cemeteries of North Carolina, LLC100%
                                         S.E. Funeral Homes of North Carolina, Inc.100%
 

OHIO
               SCI Funeral Services, LLC (Iowa LLC) Ohio subsidiaries
                          SCI Ohio Funeral Services, Inc.100%
                                      The Knollwood Cemetery Company100%
               SCI Special, LLC (DE LLC)
                          SCI Capital Corporation (DE Corp)
                                      SCI Capital Holdings, Inc. (DE Corp)


                                                 Wilson Financial Group, Inc. (DE Corp)
                                                           Wilson Holdings, Inc. (TX Corp) Ohio subsidiary
                                                                      Dale Funeral Home, Inc.90%
                                                                      WFG-Cummings and Davis, Inc.100%
               Alderwoods Group, LLC (DE LLC) Ohio subsidiaries
                          Alderwoods (Ohio) Cemetery Management, Inc.100%
                          Alderwoods (Ohio) Funeral Home, Inc.100%
OKLAHOMA
                 SCI Funeral Services, LLC (Iowa LLC) Oklahoma subsidiaries
                            SCI Oklahoma Funeral Services, Inc.100%
                 Alderwoods Group, LLC (DE LLC) Oklahoma subsidiary
                            Alderwoods (Oklahoma), Inc.100%
OREGON
                 SCI Funeral Services, LLC (Iowa LLC) Oregon subsidiaries
                             SCI Oregon Funeral Services, Inc.100%
                                        Uniservice Corporation100%
                 Alderwoods Group, LLC (DE LLC) Oregon subsidiary
                             Alderwoods (Oregon), Inc.100%
                 SCI Special, LLC (DE LLC)
                            SCI Capital Corporation (DE Corp)
                                       SCI Capital Holdings, Inc. (DE Corp)
                                                   SCI Direct, Inc. (FL Corp)
                                                              Neptune Society of America, Inc. (CA Corp)
                                                                          Neptune Management Corp. (CA Corp) Oregon sub
                                                                                      Wilhelm Mortuary, Inc.100%
                 Stewart Enterprises, Inc. (LA Corp) Oregon subsidiary
                           S.E. Acquisition of Oregon, Inc.100%
                                     Chapel of the Roses, Inc.100%
                                     Chapel of the Valley Funeral Home, Inc.100%
                                     J.P. Finley and Son Mortuary, Inc.100%
                                             Sunset Hills Memorial Park100%
PENNSYLVANIA
                SCI Funeral Services, LLC (Iowa LLC) Pennsylvania subsidiaries
                           SCI Pennsylvania Funeral Services, Inc.100%
                                      Auman Funeral Home, Inc.100%
                                      Cremation and Burial Society of Pennsylvania, Inc.100%
                                      Funeral Service Pennsylvania, LLC100%
                                                 Laughlin Funeral Home, Ltd.100%
                                                 Parklawns Funeral Home, Inc.100%
                                                 Rohland Funeral Home100%
                                      Harold B. Mulligan Co., Inc.100%
                                      Theo. C. Auman, Inc.100%
                                                 Auman's, Inc.100%
                                                 Francis F. Seidel, Inc.100%


                           Memorial Guardian Plans, Inc. (DE Corp) Pennsylvania subsidiary
                                       Ensure Agency of Pennsylvania, Inc.100%
               Alderwoods Group, LLC (DE LLC) Pennsylvania subsidiaries
                          Bright Undertaking Company100%
                          H. Samson, Inc.100%
                          Nineteen Thirty-Five Holdings, Inc.100%
                          Osiris Holding, LLC (DE LLC) Pennsylvania subsidiary
                                     Oak Woods Management Company100%
                          James J. Dougherty Funeral Home, Inc.100%
              Stewart Enterprises, Inc. (LA Corp)
                         S.E. Mid-Atlantic, LLC (MD LLC) Pennsylvania subsidiaries
                                     George Washington Memorial Park, Inc.100%
                                     S.E. Acquisition of Pennsylvania, Inc.100%
                                     Sunset Memorial Park Company, LLC100%
RHODE ISLAND
               SCI Funeral Services, LLC (Iowa LLC) Rhode Island subsidiary
                           SCI Rhode Island Funeral Services, LLC100%
SOUTH CAROLINA
              SCI Funeral Services, LLC (Iowa Corp) South Carolina subsidiary
                         SCI South Carolina Funeral Services, Inc.100%
              Alderwoods Group, LLC (DE LLC)
                         Alderwoods (Georgia), LLC (GA LLC) South Carolina subsidiary
                                    Graceland Cemetery Development Co.100%
              Stewart Enterprises, Inc. (LA Corp)
                    Alderwoods (South Carolina), Inc.100%
                   S.E. Mid-Atlantic, LLC (MD LLC) South Carolina subsidiaries
                              Dunbar Funeral Home100%
                              S.E. Cemeteries of South Carolina, Inc.100%
                              S.E. Combined Services of South Carolina, Inc.100%
                              S.E. Funeral Homes of South Carolina, Inc.100%
TENNESSEE
                SCI Funeral Services, LLC (Iowa LLC) Tennessee subsidiaries
                            SCI Tennessee Funeral Services, LLC100%
                SCI Special, LLC (DE LLC)
                            SCI Capital Corporation (DE Corp)
                                       SCI Capital Holdings, Inc. (DE Corp)
                                                   Wilson Financial Group, Inc. (DE Corp) Tennessee subsidiary
                                                               Southern Funeral Home, Inc.100%
                                                               Wilson-Amistad Corporation (DE Corp) Tennessee sub
                                                                          Franklin-Strickland Funeral Home, Inc.100%
                                                               Wilson Holdings, Inc. (TX Corp) Tennessee subsidiaries
                                                                         M. J. Edwards & Sons Funeral Home, Inc.100%
                                                                         M. J. Edwards-Whitehaven Funeral Chapel, Inc.100%
                Alderwoods Group, LLC (DE LLC) Tennessee subsidiaries


                         Alderwoods (Tennessee), LLC100%
                Stewart Enterprises, Inc. (LA Corp)
                         S.E. Mid-Atlantic, LLC (MD LLC) Tennessee subsidiaries
                                    Monte Vista Burial Park, LLC100%
                                    S.E. Combined Services of Tennessee, LLC100%
                         S.E. South-Central, LLC (LA LLC) Tennessee subsidiary
                                    S.E. Funeral Homes of Tennessee, Inc.100%
                         The Nashville Historic Cemetery Association, LLC100%
TEXAS
                 Big Bend Insurance Company, Inc. 100%
                 SCI Funeral Services, LLC (Iowa LLC) Texas subsidiaries
                             TMJ Land, Inc.100%
                             SCI Texas Funeral Services, LLC (DE LLC) Texas subsidiaries
                                        Dial Dunkin Enterprises, Inc.100%
                                        Eubank Funeral Home, Inc.100%
                                        FHC Realty, Inc.100%
                                       WFG Liquidation Corporation100%
                 SCI Special, LLC (DE LLC)
                            SCI Capital Corporation (DE Corp) Texas subsidiary
                                       SCI Capital Holdings, Inc. (DE Corp)
                                                   Wilson Financial Group, Inc. (DE Corp) Texas subsidiary
                                                             Wilson Holdings, Inc.100%
                                                                       Carl Barnes Funeral Home, Inc.100%
                                                                       Fuller-Sheffield Funeral Services, Inc.100%
                                                                       Mainland Funeral Home, Inc.100%
                                                                       Morris-Bates Funeral Home, Inc.100%
                                                                       Paradise Funeral Home, Inc.100%
                                                                       Paradise Investment Corporation100%
                                                                                 Paradise Cemetery South, Inc.100%
                                                                       WFG-Cristo Rey Funeral Home, Inc.100%
                                                                       WFG-Lockwood Funeral Home, Inc.100%
                                                                       WFG-Gregory Spencer Funeral Home, Inc.100%
                                                                       Wilson-Lincoln Cemetery, Inc.100%
                  Alderwoods Group, LLC (DE LLC) Texas subsidiaries
                             Dunwood Cemetery Service Company80%
                  Stewart Enterprises, Inc. (LA Corp) Texas subsidiary
                                Investors Trust, Inc.100%
                                S.E. South-Central, LLC (LA LLC) Texas subsidiaries
                                          Pasadena Funeral Home, Inc.100%
                                          S.E. Cemeteries of Texas, Inc.100%
                                          S.E. Funeral Homes of Texas, Inc.100%
                                                    Abbey Plan of Texas, Inc.100%
                                                    Emerald Hills Funeral Corporation100%
                                                    Guardian Cremation Society, Inc.100%
                                                    S.E. Combined Services of Texas, Inc.100%
                                                    S.E. Funeral Home of Coppell, Texas, Inc.100%


                                                    Simplicity Plan of Texas, Inc.100%
UTAH
                    SCI Funeral Services, LLC (Iowa LLC) Utah subsidiaries
                               SCI Utah Funeral Services, Inc.100%
                                          Evans & Early Mortuary, LLC100%
                                          Wasatch Land and Improvement Company100%
VERMONT
                 SCI International, LLC (DE LLC)
                            Keystone America, Inc. (DE Corp) Vermont subsidiary
                                        Ker-Westerlund Funeral Home, Inc.100%
VIRGINIA
              SCI Funeral Services, LLC (Iowa LLC) Virginia subsidiary
                         Memorial Guardian Plans, Inc. (DE Corp) Virginia subsidiary
                                      Sentinel Security Plans, Inc.100%
              Stewart Enterprises, Inc. (LA Corp)
                         SCI Virginia Funeral Services, LLC100%
                         S.E. Mid-Atlantic, LLC (MD LLC) Virginia subsidiaries
                                     Clinch Valley Memorial Cemetery, Inc.100%
                                     S.E. Cemeteries of Virginia, LLC100%
                                     S.E. Funeral Homes of Virginia, LLC100%
WASHINGTON
                SCI Funeral Services, LLC (Iowa LLC) Washington subsidiary
                           SCI Washington Funeral Services, LLC100%
                                  Evergreen-Washelli Memorial Park Company100%
               Alderwoods Group, LLC (DE LLC) Washington subsidiaries
                         Alderwoods (Washington), LLC100%
                         S & H Properties and Enterprises, Inc.100%
                                    Vancouver Funeral Chapel, Inc.100%
                         Evergreen Funeral Home and Cemetery, Inc.100%
                         Green Service Corporation100%
              Stewart Enterprises, Inc. (LA Corp)
                        S.E. Acquisition of California, Inc. (CA Corp) Washington subsidiaries
                                  Cremation Society Northwest, Inc.100%
                                  E.R. Butterworth & Sons100%
WEST VIRGINIA
              SCI Funeral Services, LLC (Iowa LLC) West Virginia subsidiaries
                         SCI West Virginia Funeral Services, Inc.100%
                                      Rosedale Cemetery Company100%
                                      Rosedale Funeral Chapel, Inc.100%
              Alderwoods Group, LLC (DE LLC) West Virginia subsidiary
                         Alderwoods (West Virginia), Inc.100%
              Stewart Enterprises, Inc. (LA Corp)


                         S.E. Mid-Atlantic, LLC (MD LLC) WV subsidiaries--partner of
                                    Kanawha Plaza Partnership60%
                                    Bartlett-Burdette-Cox Funeral Home, Inc.100%
                                    Casdorph & Curry Funeral Home, Inc.100%
                                    Eastern Cemetery Associates, Inc.100%
                                    JCKC, Inc.100%
                                    LOI Charleston, Inc.100%
                                    National Exchange Trust, Ltd.100%
                                    National Funeral Services, Incorporated100%
                                    S.E. Acquisition of Malden, West Virginia, Inc.100%
                                    S.E. Cemeteries of Virginia, LLC (VA LLC)--partner of
                                              Kanawha Plaza Partnership30%
                                     S.E. Cemeteries of West Virginia, Inc.--partner of
100%
                                              Kanawha Plaza Partnership10%
                                     S.E. Funeral Homes of West Virginia, Inc.100%
                                     Wilson Funeral Home, Inc.100%
WISCONSIN
                SCI Funeral Services, LLC (Iowa LLC) Wisconsin subsidiary
                           SCI Wisconsin Funeral Services, Inc.100%
                Alderwoods Group, LLC (DE LLC) Wisconsin subsidiaries
                           Alderwoods (Wisconsin), Inc.99%
                          Osiris Holding, LLC (DE LLC) Wisconsin subsidiary
                                    Alderwoods (Wisconsin), Inc.1%
                          Northern Land Company, Inc.100%
               Stewart Enterprises, Inc. (LA Corp)
                         S.E. South-Central, LLC (LA LLC) Wisconsin subsidiary
                                   S.E. Cemeteries of Wisconsin, Inc.100%
International
BARBADOS
                 Service Corporation International (Canada)ULC (BC ULC)--Barbados subsidiary
                           Loewen Financial Corporation100%
BRAZIL
                SCI International, LLC (DE Corp)
                         SCI Latin America Ltd. (Cayman Co) Brazil subsidiary
                                    Service Corporation International Brazil Limitada --- (dormant)100%
CANADA
SCI International, LLC (DE LLC)
           SCI Cerberus, Inc. (DE Corp)
                       SCI NS71 Company (Nova Scotia Corp)100%
                                               Service Corporation International (Canada) ULC-- (BC ULC)
100%
                                                                  Advance Funeral Planning Ltd.-- (Sask Corp)
100%
                                                                  Burnaby Funeral Directors Limited -- (BC Corp)100%


                                                                 Community Crematorium Services Limited--
                                                                 (Sask Corp) 		50%
                                                                  Cremation Society of Windsor and Essex County, Inc.
                                                                  (Ont. Corp)		100%
                                                                   Families First Funeral Home & Tribute Centre, Inc.
                                                                  (Ont. Corp)		100%
Gilbert MacIntyre & Son Funeral Home and Chapel Ltd. (Ont. Corp)100%
Grand River Cremation Service Ltd. (Ont. Corp)100%
MacKinnon Family Funeral Home, Ltd. (Ont. Corp)100%
                                                                  Mourning Glory Funeral Services and Cremation Inc.
                                                                 (SK Corp) 		100%
                                                                  Residence Funéraire St. Louis Inc. - (QC Corp)100%
                                                                  Salons Funeraires T. Sansregret, LTEE- (QC Corp)
100%
Salon Funeraire Savoie Funeral Home Inc. - (NB Corp)100 %
CAYMAN ISLANDS
                 SCI International, LLC (DE LLC) Cayman Islands subsidiaries
                             SCI Latin America Ltd100%
                                              SCI Cayman II Ltd.100%
PUERTO RICO
                 Stewart Enterprises, Inc. (LA Corp)
                               Stewart International (Netherlands) LLC (DE LLC)
                                             Stewart Cementerios Puerto Rico Holding II, LLC (DE LLC)
                                               managing partner of
                                                  SCI Puerto Rico I99.77%
                                                  Stewart Cementerios Puerto Rico Holding I, LLC (DE LLC)
                                           co-partner of
                                       SCI Puerto Rico I.23%
                                            Stewart Funerarias Puerto Rico Holding II, LLC (DE LLC)
                                              managing partner of
                                                  SCI Puerto Rico 99.42%
                                                  Stewart Funerarias Puerto Rico Holding I, LLC (DE LLC)
                                                    co-partner of
                                                  SCI Puerto Rico.58%
                                     Stewart Simplicity Plan of Puerto Rico Holding II, LLC (DE LLC)
                                       managing partner of
                                                 SCI Puerto Rico II99.64%
                                                 Stewart Simplicity Plan of Puerto Rico Holding I, LLC (DE LLC)
                                                  co-partner of
                                                 SCI Puerto Rico II.36%