Exhibit 22.1
Subsidiary Guarantors and Issuers of Guaranteed Securities
As of the date of the registration statement of which this Exhibit 22.1 forms a part, the following wholly-owned subsidiaries of Smurfit Westrock plc may be the issuer and/or a subsidiary guarantor of any debt securities issued pursuant to the indenture to be entered into among Smurfit Westrock plc, as issuer or guarantor, the issuers and subsidiary guarantors listed below, and Deutsche Bank Trust Company Americas, as trustee:
| Issuers and/or Subsidiary Guarantors | Jurisdiction of Incorporation or Organization | |
| Smurfit Kappa Treasury Unlimited Company | Ireland | |
| Smurfit Westrock Financing Designated Activity Company | Ireland | |
| Subsidiary Guarantors | Jurisdiction of Incorporation or Organization | |
|
Smurfit Kappa Treasury Unlimited Company
|
Ireland | |
|
Smurfit Westrock Financing Designated Activity Company
|
Ireland | |
|
Smurfit Kappa Acquisitions Unlimited Company
|
Ireland | |
|
Smurfit Kappa Group Limited
|
Ireland | |
|
Smurfit Kappa Investments Limited
|
Ireland | |
|
Smurfit Kappa Treasury Funding Designated Activity Company
|
Ireland | |
|
Smurfit International B.V.
|
Netherlands | |
|
Smurfit WestRock US Holdings Corporation
|
Delaware | |
|
WestRock Company
|
Delaware | |
|
WestRock MWV, LLC
|
Delaware | |
|
WestRock RKT, LLC
|
Georgia | |
|
WRKCo Inc.
|
Delaware |