Subsidiaries of the Registrant

​

Entity

Jurisdiction of Organization

1.

​

Latham Intermediate Holdings, LLC

​

Delaware

2.

​

Latham US, LLC

​

Delaware

3.

​

Latham Purchaser Holdings, LLC

​

Delaware

4.

​

Latham Purchaser Parent, Inc.

​

Delaware

5.

​

Latham Purchaser, Inc.

​

Delaware

6.

​

LPP Holdings Inc.

​

Delaware

7.

​

Latham International Holdings, Inc.

​

Delaware

8.

​

Latham International Manufacturing Corp.

​

Delaware

9.

​

Latham Pool Products, Inc.

​

Delaware

10.

​

Pool Cover Specialists, LLC

​

Utah

11.

​

Pacific Pools Europe S.à r.l.

​

France

12.

​

LPP US, LLC

​

Delaware

13.

​

Latham Pool Products ULC/Produits de Piscine Latham ULC

​

Canada

14.

​

Narellan Group Pty Ltd

​

New South Wales

15.

​

Narellan Pools Pty Ltd

​

New South Wales

16.

​

Narellan Franchise Pty Ltd

​

New South Wales

17.

​

Narellan Pools International Pty Ltd

​

New South Wales

18.

​

Narellan Innovations Unit Trust

​

New South Wales

19.

​

Narellan Innovations Pty Ltd

​

New South Wales

20.

​

Narellan Pools (NZ) Pty Ltd

​

New Zealand

21.

​

Narellan Pools (Canada) Ltd

​

Canada

22.

​

GL International, LLC

​

Delaware

23.

​

Trojan Leisure Products, LLC

​

New York

24.

​

Sophang Holdings Inc.

​

New York