Exhibit 8.1
The following is a list of subsidiaries of CEMEX, S.A.B. de C.V. as of December 31, 2019, including the name of each subsidiary and its country of incorporation.
| 1 | CEMEX Operaciones México, S.A. de C.V. | Mexico |
| 2 | CEMEX Energía S.A.P.I. de C.V. | Mexico |
| 3 | TEG Energía, S.A. de C.V. | Mexico |
| 4 | Servicios Profesionales Cemex, S.A. de C.V. | Mexico |
| 5 | Sinergia Deportiva, S.A. de C.V. | Mexico |
| 6 | Inmobiliaria Ferri, S.A. de C.V. | Mexico |
| 7 | Pro Ambiente, S.A. de C.V. | Mexico |
| 8 | Servicios Para La Autoconstrucción, S.A. de C.V. | Mexico |
| 9 | CEMEX Concretos, S.A. de C.V. | Mexico |
| 10 | CEMEX Internacional, S.A. de C.V. | Mexico |
| 11 | Comercializadora Construrama, S.A. de C.V. | Mexico |
| 12 | Proveedora Mexicana de Materiales, S.A. de C.V. | Mexico |
| 13 | Mercis, S.A. de C.V. | Mexico |
| 14 | Construrama Supply, S.A. de C.V. | Mexico |
| 15 | CEMEX Transporte, S.A. de C.V. | Mexico |
| 16 | Servicios Promexma, S.A. de C.V. | Mexico |
| 17 | BIM Infraestructura, S.A. de C.V. | Mexico |
| 18 | CEMEX Vivienda, S.A. de C.V. | Mexico |
| 19 | New Sunward Holding B.V. | The Netherlands |
| 20 | RMC Holdings B.V. | The Netherlands |
| 21 | CEMEX Ventures B.V. | The Netherlands |
| 22 | APO Cement Corporation | Philippines |
| 23 | CEMEX Holdings Philippines, Inc. | Philippines |
| 24 | Solid Cement Corporation | Philippines |
| 25 | CEMEX Asia Holdings Ltd. | Singapore |
| 26 | CEMEX Construction Materials Pacific LLC | USA |
| 27 | CEMEX International Trading LLC | USA |
| 28 | CEMEX Materials LLC | USA |
| 29 | CEMEX Construction Materials Florida LLC | USA |
| 30 | CEMEX, Inc. | USA |
| 31 | CEMEX Finance LLC | USA |
| 32 | CEMEX Corp. | USA |
| 33 | Transenergy, Inc. | USA |
| 34 | CEMEX Holdings, Inc. | USA |
| 35 | Sunbelt Investments Inc. | USA |
| 36 | CEMEX Global Sourcing, Inc. | USA |
| 37 | CEMEX Admix USA, LLC | USA |
| 38 | CEMEX Construction Materials South LLC | USA |
| 39 | CEMEX Construction Materials Atlantic LLC | |
| 40 | CEMEX Cement of Louisiana, Inc. | USA |
| 41 | RMC Pacific Materials, LLC | USA |
| 42 | Cement Transit Company | USA |
| 43 | CEMEX Nevada LLC | USA |
| 44 | New Line Transport LLC | USA |
| 45 | CEMEX Construction Materials Houston LLC | USA |
| 46 | CEMEX Leasing LLC | USA |
| 47 | Readymix Materials Holdings LLC | USA |
| 48 | Twin Mountain Rock Company | USA |
| 49 | Guernsey Stone Co. | USA |
| 50 | Western Equipment Company | USA |
| 51 | CEMEX Steel Framing, Inc. | USA |
| 52 | CEMEX AM Holdings LLC | USA |
| 53 | CEMEX Caribbean LLC | USA |
| 54 | CEMEX SW Florida Limestone Holdings LLC | USA |
| 55 | CEMEX SW Florida Sand Holdings LLC | USA |
| 56 | Hogan Island Limestone LLC | USA |
| 57 | Immokalee Sand LLC | USA |
| 58 | MILI LLC | USA |
| 59 | OXI LLC | USA |
| 60 | Mineral Resource Technologies Inc. | USA |
| 61 | VAPPS, LLC | USA |
| 62 | ALC Las Vegas Mining Claims LLC | USA |
| 63 | LV Western Mining Claims LLC | USA |
| 64 | CEMEX Southeast Holdings LLC | USA |
| 65 | CEMEX Southeast LLC | USA |
| 66 | Ready Mix USA LLC | USA |
| 67 | Cemento Bayano, S.A. | Panama |
| 68 | CEMEX Concretos, S.A. | Panama |
| 69 | Pavimentos Especializados, S.A. | Panama |
| 70 | CEMEX Colombia, S.A. | Colombia |
| 71 | Cemex Premezclados de Colombia S.A. | Colombia |
| 72 | Cemex Transportes de Colombia S.A. | Colombia |
| 73 | Central de Mezclas, S.A. | Colombia |
| 74 | Neoris Colombia S.A.S. | Colombia |
| 75 | ZONA FRANCA ESPECIAL CEMENTERA DEL MAGDALENA MEDIO S.A.S. (ZOMAM S.A.S.) | Colombia |
| 76 | CEMEX España, S.A. | Spain |
| 77 | CEMEX España Operaciones, S.L.U. | Spain |
| 78 | CEMEX Latam Holdings, S.A. | Spain |
| 79 | CEMEX Jamaica Limited | Jamaica |
| 80 | CEMEX (Costa Rica), S.A. | Costa Rica |
| 81 | CEMEX Nicaragua, S.A. | Nicaragua |
| 82 | CEMEX El Salvador, S.A. | Salvador |
| 83 | CEMEX Haiti | Haiti |
| 84 | Assiut Cement Company | Egypt |
| 85 | CEMEX Deutschland AG | Germany |
| 86 | CEMEX Holdings (Israel) Ltd. | Israel |
| 87 | CHEMOCRETE LTD. | Israel |
| 88 | Lime & Stone Production Company Ltd. | Israel |
| 89 | Readymix Industries (Israel) Ltd. | Israel |
| 90 | Kadmani Readymix Concrete Ltd. | Israel |
| 91 | CEMEX UK | UK |
| 92 | CEMEX Investments Limited | UK |
| 93 | CEMEX UK Operations Limited | UK |
| 94 | CEMEX UK Cement Limited | UK |
| 95 | CEMEX UK Marine Limited | UK |
| 96 | CEMEX Paving Solutions Limited | UK |
| 97 | CEMEX UK Materials Limited | UK |
| 98 | CEMEX UK Services Limited | UK |
| 99 | CEMEX UK Properties Limited | UK |
| 100 | RMC Explorations Ltd | UK |
| 101 | The Rugby Group Ltd | UK |
| 102 | RMC Russell Ltd | UK |
| 103 | Mineral and Energy Resources (UK) Ltd | UK |
| 104 | CEMEX Hrvatska d.d. | Croatia |
| 105 | Menkent, S. de R.L. de C.V. | Mexico |
| 106 | CEMEX de Puerto Rico, Inc. | Puerto Rico |
| 107 | CEMEX Dominicana, S.A. | Dominican Republic |
| 108 | CEMEX Polska sp Z.o.o. | Poland |
| 109 | CEMEX Czech Republic, s.r.o. | Czech Republic |
| 110 | CxNetworks N.V. | The Netherlands |
| 111 | Neoris N.V. | The Netherlands |
| 112 | New Sunward Holding Financial Ventures B.V. | The Netherlands |
| 113 | Sunbulk Shipping Limited | Barbados |
| 114 | CEMEX LAN Trading Corporation | Barbados |
| 115 | Arawak Cement Company Limited | Barbados |
| 116 | CEMEX France Gestion (S.A.S.) | France |
| 117 | Gestión Integral de Proyectos, S.A. | Guatemala |
| 118 | Cementos de Centroamérica, S.A. | Guatemala |
| 119 | Cemex Guatemala, S.A. | Guatemala |
| 120 | Equipos para uso de Guatemala, S.A. | Guatemala |
| 121 | Global Concrete, S.A. | Guatemala |
| 122 | CEMEX Perú, S.A. | Peru |
| 123 | Cemex Supermix L.L.C. | United Arab Emirates |
| 124 | Cemex Topmix L.L.C. | United Arab Emirates |
| 125 | CEMEX ARABIA FZC | United Arab Emirates |
| 126 | Cemex Falcon L.L.C. | United Arab Emirates |
| 127 | Lomez International B.V. | The Netherlands |
| 128 | Cemex Research Group AG | Switzerland |
| 129 | CEMEX Asia B.V. | The Netherlands |
| 130 | Cemex Africa & Middle East Investments B.V. | The Netherlands |
| 131 | Interamerican Investments, Inc. | USA |
| 132 | Cemex Innovation Holding Ltd. | Switzerland |
| 133 | CEMEX Argentina, S.A. | Argentina |
| 134 | Trinidad Cement Limited | Trinidad and Tobago |
| 135 | Caribbean Cement Company Limited | Jamaica |
| 136 | Mustang Re Limited | Bermuda |
| 137 | Falcon Re Ltd. | Barbados |
| 138 | Apollo Re Ltd. | Barbados |
| 139 | Torino Re Ltd. | Barbados |
| 140 | CEMEX NY Corporation | USA |
| 141 | CEMEX Imports, Inc. | Puerto Rico |
| 142 | CEMEX Finance Latam B.V. | The Netherlands |
| 143 | Kosmos Cement Company | USA |
| 144 | CEMEX Asian South East Corporation | The Philippines |
| 145 | CCL Business Holdings, S.L.U. (Sociedad Unipersonal) | Spain |
| 146 | Inversiones Secoya, Sociedad Anónima | Nicaragua |
| 147 | Lomas del Tempisque, S.R.L. | Costa Rica |
| 148 | Superquimicos de Centroamerica, S. A. | Panama |
| 149 | TCL Guyana, Inc. | Guyana |
| 150 | Cemex Luxembourg Holdings S.a.r.l. | Luxembourg |