| Subsidiary                                            | State      or Jurisdiction of Incorporation or Organization |
|-------------------------------------------------------|-------------------------------------------------------------|
| SCP Distributors LLC                        | Delaware                                                    |
| Superior      Commerce LLC                       | Delaware                                                    |
| Splash      Holdings, Inc.                            | Delaware                                                    |
| Alliance Trading, Inc.                      | Delaware                                                    |
| SCP Acquisition Co. LLC                | Delaware                                                    |
| Superior Pool      Products LLC             | Delaware                                                    |
| SCP International, Inc.                     | Delaware                                                    |
| Pool      Development LLC                             | Delaware                                                    |
| Horizon      Distributors, Inc.                       | Delaware                                                    |
| POOLCORP      Financial Inc.                          | Delaware                                                    |
| POOLCORP      Financial Mortgage LLC                  | Delaware                                                    |
| SCP Pool Holdings, BV                  | Netherlands                                                 |
| SCP Pool, BV                                | Netherlands                                                 |
| SCP (UK) Holdings Limited              | United      Kingdom                                         |
| SCP (UK) Limited                            | United      Kingdom                                         |
| Garden      Leisure Products, Ltd                     | United      Kingdom                                         |
| Swimming      Pool Warehouse Ltd                      | United      Kingdom                                         |
| Cascade      Swimming                                 | United      Kingdom                                         |
| Norcal      Pool Supplies Ltd                         | United      Kingdom                                         |
| Bonin Consultores E Servicos, LDA | Portugal                                                    |
| SCP      Pool Portugal LDA                            | Portugal                                                    |
| SCP      Italy, S.r.l.                                | Italy                                                       |
| SCP      Europe, SAS                                  | France                                                      |
| SCP      France SAS                              | France                                                      |
| SCP Distributors Inc.                       | Ontario                                                     |
| Superior      Pool Products Inc.                      | Ontario                                                     |
| 1447123      Ontario Limited                          | Ontario                                                     |
| SCP      Pool Distributors Spain, S.L.                | Spain                                                       |
| SCP      Mexico S.A. de C.V                           | Mexico                                                      |
| Les      Industries R.P. Inc.                         | Quebec                                                      |
| Cypress,      Inc.                                    | Nevada                                                      |