Exhibit 8.1
List of Subsidiaries
|
Name of Subsidiary |
Country of Incorporation |
Ownership Interest (%) |
| Simec International, S.A. de C.V. | Mexico | 100.00% |
| Undershaft Investments, N.V. | Curaçao | 100.00% |
| Pacific Steel, Inc. | United States | 100.00% |
| SimRep Corporation and subsidiaries (Republic) | United States | 99.41% |
| Compañía Siderúrgica del Pacífico, S.A. de C.V. | Mexico | 99.99% |
| Coordinadora de Servicios Siderúrgicos de Calidad, S.A. de C.V. | Mexico | 100.00% |
| Industrias del Acero y del Alambre, S.A. de C.V. | Mexico | 99.99% |
| Procesadora Mexicali, S.A. de C.V. | Mexico | 99.99% |
| Servicios Simec, S.A. de C.V. | Mexico | 100.00% |
| Sistemas de Transporte de Baja California, S.A. de C.V. | Mexico | 100.00% |
| Operadora de Metales, S.A. de C.V. | Mexico | 100.00% |
| Operadora de Servicios Siderúrgicos de Tlaxcala, S.A. de C.V. | Mexico | 100.00% |
| Administradora de Servicios Siderúrgicos de Tlaxcala, S.A. de C.V. | Mexico | 100.00% |
| Operadora de Servicios de la Industria Siderúrgica ICH, S.A. de C.V. | Mexico | 100.00% |
| Arrendadora Simec, S.A. de C.V. (in liquidation) | Mexico | 100.00% |
| Compañía Siderúrgica de Guadalajara, S.A. de C.V. | Mexico | 99.99% |
| CSG Comercial, S.A. de C.V. | Mexico | 99.95% |
| Corporación Aceros DM, S.A. de C.V. and subsidiaries | Mexico | 100.00% |
| Corporación ASL, S.A. de C.V. | Mexico | 99.99% |
| Simec International 6, S. A. de C. V. | Mexico | 100.00% |
| Simec International 7, S. A. de C. V. | Mexico | 99.99% |
| Simec International 9, S.A.P.I. de C. V. | Mexico | 100.00% |
| Simec Acero, S. A. de C. V. | Mexico | 100.00% |
| Simec USA, Corp. | United States | 100.00% |
| Pacific Steel Projects, Inc. | United States | 100.00% |
| Simec Steel, Inc. | United States | 100.00% |
| Corporativos G&DL, S.A. de C.V. | Mexico | 100.00% |
| GV do Brasil Industria e Comercio de Aço LTDA. | Brazil | 100.00% |
| Orge, S.A. de C.V. | Mexico | 99.99% |
| Siderúrgica del Occidente y Pacífico, S.A. de C.V. | Mexico | 100.00% |
| RRLC, S.A.P.I. de C.V. | Mexico | 95.10% |
| Grupo Chant, S.A.P.I. de C.V. | Mexico | 97.61% |
| Aceros Especiales Simec Tlaxcala, S.A. de C.V. | Mexico | 100.00% |
| Gases Industríales de Tlaxcala, S.A. de C.V. | Mexico | 100.00% |
| GSIM de Occidente, S.A. de C.V. | Mexico | 100.00% |
| Fundiciones de Acero Estructural, S.A. de C.V. | Mexico | 100.00% |
| Siderúrgicos Noroeste, S.A. de C.V. | Mexico | 100.00% |
| Companhia Siderúrgica do Espirito Santo, S.A. | Brazil | 100.00% |
| Simec Siderúrgico, S.A. de C.V. | Mexico | 100.00% |