Exhibit 8.1
The following is a list of subsidiaries of CEMEX, S.A.B. de C.V. as of December 31, 2020, 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 | RMC Holdings B.V. | The Netherlands | ||
| 20 | CEMEX Ventures B.V. | The Netherlands | ||
| 21 | APO Cement Corporation | Philippines | ||
| 22 | CEMEX Holdings Philippines, Inc. | Philippines | ||
| 23 | Solid Cement Corporation | Philippines | ||
| 24 | CEMEX Asia Holdings Ltd. | Singapore | ||
| 25 | CEMEX Construction Materials Pacific, LLC | USA |
| 26 | CEMEX International Trading LLC | USA | ||
| 27 | CEMEX Materials, LLC | USA | ||
| 28 | CEMEX Construction Materials Florida, LLC | USA | ||
| 29 | CEMEX, Inc. | USA | ||
| 30 | CEMEX Finance LLC | USA | ||
| 31 | CEMEX Corp. | USA | ||
| 32 | Transenergy, Inc. | USA | ||
| 33 | CEMEX Holdings, Inc. | USA | ||
| 34 | Sunbelt Investments Inc. | USA | ||
| 35 | CEMEX Global Sourcing, Inc. | USA | ||
| 36 | CEMEX Admix USA, LLC | USA | ||
| 37 | CEMEX Construction Materials South, LLC | USA | ||
| 38 | CEMEX Construction Materials Atlantic, LLC | USA | ||
| 39 | CEMEX Cement of Louisiana, Inc. | USA | ||
| 40 | RMC Pacific Materials, LLC | USA | ||
| 41 | Cement Transit Company | USA | ||
| 42 | CEMEX Nevada, LLC | USA | ||
| 43 | New Line Transport, LLC | USA | ||
| 44 | CEMEX Construction Materials Houston, LLC | USA | ||
| 45 | CEMEX Leasing LLC | USA | ||
| 46 | Readymix Materials Holdings, LLC | USA | ||
| 47 | Twin Mountain Rock Company | USA | ||
| 48 | Guernsey Stone Co. | USA | ||
| 49 | Western Equipment Co. | USA | ||
| 50 | CEMEX Steel Framing, Inc. | USA | ||
| 51 | CEMEX AM Holdings, LLC | USA | ||
| 52 | CEMEX Caribbean, LLC | USA | ||
| 53 | CEMEX SW Florida Limestone Holdings, LLC | USA |
| 54 | CEMEX SW Florida Sand Holdings, LLC | USA | ||
| 55 | Hogan Island Limestone, LLC | USA | ||
| 56 | Immokalee Sand, LLC | USA | ||
| 57 | MILI, L.L.C. | USA | ||
| 58 | OXI, L.L.C. | USA | ||
| 59 | Mineral Resource Technologies, Inc. | USA | ||
| 60 | VAPPS, LLC | USA | ||
| 61 | ALC Las Vegas Mining Claims, LLC | USA | ||
| 62 | LV Western Mining Claims, LLC | USA | ||
| 63 | CEMEX Southeast Holdings LLC | USA | ||
| 64 | CEMEX Southeast LLC | USA | ||
| 65 | Ready Mix USA, LLC | USA | ||
| 66 | Cemento Bayano, S.A. | Panama | ||
| 67 | CEMEX Concretos, S.A. | Panama | ||
| 68 | Pavimentos Especializados, S.A. | Panama | ||
| 69 | CEMEX Colombia S.A. | Colombia | ||
| 70 | Cemex Premezclados de Colombia S.A. | Colombia | ||
| 71 | Cemex Transportes de Colombia S.A. | Colombia | ||
| 72 | Central de Mezclas S.A. | Colombia | ||
| 73 | Neoris Colombia S.A.S. | Colombia | ||
| 74 | ZONA FRANCA ESPECIAL CEMENTERA DEL MAGDALENA MEDIO S.A.S. (ZOMAM S.A.S.) | Colombia | ||
| 75 | CEMEX España, S.A. | Spain | ||
| 76 | CEMEX ESPAÑA OPERACIONES, S.L.U. | Spain | ||
| 77 | CEMEX LATAM HOLDINGS S.A. | Spain | ||
| 78 | CEMEX Jamaica Limited | Jamaica | ||
| 79 | CEMEX (Costa Rica), S.A. | Costa Rica | ||
| 80 | CEMEX Nicaragua, S.A. | Nicaragua |
| 81 | CEMEX El Salvador, S.A. de C.V. | Salvador | ||
| 82 | CEMEX Haití | Haiti | ||
| 83 | Assiut Cement Company | Egypt | ||
| 84 | CEMEX Deutschland AG | Germany | ||
| 85 | CEMEX Holdings (israel) Ltd. | Israel | ||
| 86 | Chemocrete Ltd. | Israel | ||
| 87 | Lime & Stone Production Company Ltd. | Israel | ||
| 88 | Readymix Industries (Israel) Ltd. | Israel | ||
| 89 | Kadmani Readymix Concrete Ltd. | Israel | ||
| 90 | CEMEX UK | UK | ||
| 91 | CEMEX Investments Limited | UK | ||
| 92 | CEMEX UK Operations Limited | UK | ||
| 93 | CEMEX UK Cement Limited | UK | ||
| 94 | CEMEX UK Marine Limited | UK | ||
| 95 | CEMEX Paving Solutions Limited | UK | ||
| 96 | CEMEX UK Materials Limited | UK | ||
| 97 | CEMEX UK Services Limited | UK | ||
| 98 | CEMEX UK Properties Limited | UK | ||
| 99 | RMC Explorations Ltd | UK | ||
| 100 | The Rugby Group Ltd | UK | ||
| 101 | RMC Russell Ltd | UK | ||
| 102 | Mineral And Energy Resources (UK) Limited | UK | ||
| 103 | CEMEX Hrvatska d.d. | Croatia | ||
| 104 | Menkent, S. de R.L. de C.V. | Mexico | ||
| 105 | Cemex de Puerto Rico Inc. | Puerto Rico | ||
| 106 | CEMEX Dominicana, S.A. | Dominican Republic | ||
| 107 | CEMEX Polska Sp. z.o.o. | Poland | ||
| 108 | CEMEX Czech Republic, s.r.o. | Czech Republic |
| 109 | CxNetworks N.V. | The Netherlands | ||
| 110 | Neoris N.V. | The Netherlands | ||
| 111 | New Sunward Holding Financial Ventures B.V. | The Netherlands | ||
| 112 | Sunbulk Shipping Limited | Barbados | ||
| 113 | Cemex LAN Trading Corporation | Barbados | ||
| 114 | Arawak Cement Company Limited | Barbados | ||
| 115 | Cemex France Gestion (Societe Par Actions Simplifiee) | France | ||
| 116 | Gestión Integral de Proyectos S.A. | Guatemala | ||
| 117 | Cementos de Centroamérica, S.A. | Guatemala | ||
| 118 | Cemex Guatemala, S.A. | Guatemala | ||
| 119 | Global Concrete, S.A. | Guatemala | ||
| 120 | CEMEX Perú, S.A. | Peru | ||
| 121 | Cemex Supermix L.L.C. | United Arab Emirates | ||
| 122 | Cemex Topmix L.L.C. | United Arab Emirates | ||
| 123 | Cemex Falcon L.L.C. | United Arab Emirates | ||
| 124 | Lomez International B.V. | The Netherlands | ||
| 125 | Cemex Research Group AG | Switzerland | ||
| 126 | Cemex Asia B.V. | The Netherlands | ||
| 127 | Cemex Africa & Middle East Investments B.V. | The Netherlands | ||
| 128 | Interamerican Investments, Inc. | USA | ||
| 129 | Cemex Innovation Holding Ltd. | Switzerland | ||
| 130 | CEMEX Argentina, S.A. | Argentina | ||
| 131 | Trinidad Cement Limited | Trinidad and Tobago | ||
| 132 | Caribbean Cement Company Limited | Jamaica | ||
| 133 | Mustang Re Limited | Bermuda | ||
| 134 | Falcon Re Ltd. | Barbados | ||
| 135 | Apollo Re Ltd. | Barbados | ||
| 136 | Torino Re Ltd. | Barbados |
| 137 | CEMEX NY Corporation | USA | ||
| 138 | CEMEX Imports, Inc. | Puerto Rico | ||
| 139 | Cemex Finance Latam B.V. | The Netherlands | ||
| 140 | Louisville Cement Assets Transition Company | USA | ||
| 141 | CEMEX ASIAN SOUTHEAST CORPORATION | The Philippines | ||
| 142 | CCL BUSINESS HOLDINGS, S.L.U. (Sociedad Unipersonal) | Spain | ||
| 143 | Inversiones Secoya, Sociedad Anónima | Nicaragua | ||
| 144 | Lomas del Tempisque, S.R.L. | Costa Rica | ||
| 145 | SUPERQUIMICOS DE CENTROAMERICA, S. A. | Panama | ||
| 146 | TCL Guyana Inc. | Guyana | ||
| 147 | Cemex Luxembourg Holdings S.a.r.l. | Luxembourg |