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| Subsidiaries of the Registrant | |
| | Entity | | Jurisdiction of Organization | |
| 1 | | Latham International Holdings, Inc. | | Delaware | |
| 2 | | Latham International Manufacturing Corp. | | Delaware | |
| 3 | | Latham Pool Products, Inc. | | Delaware | |
| 4 | | Pacific Pools Europe S.à r.l. | | France | |
| 5 | | LPP US, LLC | | Delaware | |
| 6 | | Latham Pool Products ULC/Produits de Piscine Latham ULC | | Canada | |
| 7 | | Narellan Group Pty Ltd | | New South Wales | |
| 8 | | Narellan Pools Pty Ltd | | New South Wales | |
| 9 | | Narellan Franchise Pty Ltd | | New South Wales | |
| 10 | | Narellan Innovations Unit Trust | | New South Wales | |
| 11 | | Narellan Innovations Pty Ltd | | New South Wales | |
| 12 | | Narellan Pools (NZ) Pty Ltd | | New Zealand | |
| 13 | | GL International, LLC | | Delaware | |
| 14 | | Trojan Leisure Products, LLC | | New York | |
| 15 | | Coverstar Central, LLC. | | Delaware | |