Subsidiary

State or Jurisdiction of
Incorporation or Organization

SCP Distributors LLC

Delaware

Superior Commerce LLC

Delaware

Splash Holdings, Inc.

Delaware

Alliance Trading, Inc.

Delaware

Superior Pool Products LLC

Delaware

SCP International, Inc.

Delaware

Pool Development LLC

Delaware

Horizon Distributors, Inc.

Delaware

Poolfx Supply LLC

Delaware

Pinch A Penny, LLC

Delaware

Porpoise Pool & Patio, LLC

Delaware

Cepcot, LLC

Delaware

Sun Wholesale Supply, LLC

Delaware

Froy, LLC

Delaware

Cypress, Inc.

Nevada

SCP (UK) Holdings Limited

United Kingdom

SCP (UK) Limited

United Kingdom

Garden Leisure Products Limited

United Kingdom

The Swimming Pool Warehouse Limited

United Kingdom

Cascade Swimming Pools Limited

United Kingdom

Norcal Pool Supplies Limited

United Kingdom

SCP Pool Portugal LDA

Portugal

SCP Pool Distributors Spain S.L.U.

Spain

SCP Europe SAS

France

SCP France SAS

France

SCP Italy S.r.l.

Italy

SCP Adriatica, d.o.o.

Croatia

SCP Benelux NV

Belgium

SCP Germany GmbH

Germany

SCP Distributors Canada Inc.

Ontario

SCP Mexico S.A. de C.V.

Mexico

Pool Systems Pty. Ltd.

Australia