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 of America | 100.00 | % | |||
| SimRep Corporation and subsidiaries (Republic) | United States of America | 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 of America | 100.00 | % | |||
| Pacific Steel Projects, Inc. | United States of America | 100.00 | % | |||
| Simec Steel, Inc. | United States of America | 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 | 99.99 | % | |||
| Grupo Chant, S.A.P.I. de C.V. | Mexico | 99.99 | % | |||
| 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 | % | |||