**EXHIBIT 21.1**

 

**SUBSIDIARY CORPORATIONS OF CUBIC CORPORATION**

**PLACE OF INCORPORATION AND PERCENTAGE OWNED**

 
| ** **                                | ** ** | **Place of**        | ** ** | **Percentage** | ** ** |
|-------------------------------------------|------------|---------------------|------------|----------------|------------|
| **Subsidiary**                            | ** ** | **Incorporation**   | ** ** | **Owned**      | ** ** |
| ** **                                | ** ** | ** **          | ** ** | ** **     | ** ** |
| **CONSOLIDATED  CONVERTING CO.**          |       |                |       |           |       |
| Whittier,  California                     |       | California          |       | 100            | %          |
|                                      |       |                |       |           |       |
| **CUBIC  APPLICATIONS, INC.**             |       |                |       |           |       |
| Lacey,  Washington                        |       | California          |       | 100            | %          |
|                                      |       |                |       |           |       |
| **CUBIC  COMMUNICATIONS, INC.**           |       |                |       |           |       |
| San  Diego, California                    |       | California          |       | 100            | %          |
|                                      |       |                |       |           |       |
| **CUBIC  DE MEXICO**                      |       |                |       |           |       |
| Tijuana,  Mexico                          |       | Mexico              |       | 100            | %          |
|                                      |       |                |       |           |       |
| **CUBIC  DEFENSE APPLICATIONS, INC.**     |       |                |       |           |       |
| San  Diego, California                    |       | California          |       | 100            | %          |
|                                      |       |                |       |           |       |
| **CUBIC  FOREIGN SALES, INC**.            |       | St. Thomas          |       |           |       |
| San  Diego, California                    |       | U.S. Virgin Islands |       | 100            | %          |
|                                      |       |                |       |           |       |
| **CUBIC  HOLDINGS LTD**.                  |       |                |       |           |       |
| Aukland,  New Zealand                     |       | New Zealand         |       | 100            | %          |
|                                      |       |                |       |           |       |
| **CUBIC  LAND, INC.**                     |       |                |       |           |       |
| San  Diego, California                    |       | California          |       | 100            | %          |
|                                      |       |                |       |           |       |
| **CUBIC  ADVANCED TACTICAL SYSTEMS, LLC** |       |                |       |           |       |
| Orlando,  Florida                         |       | Delaware            |       | 50             | %          |
|                                      |       |                |       |           |       |
| **CUBIC  SIMULATION SYSTEMS, INC.**       |       |                |       |           |       |
| Orlando,  Florida                         |       | Delaware            |       | 100            | %          |
|                                      |       |                |       |           |       |
| **CUBIC  TRANSPORTATION SYSTEMS, INC.**   |       |                |       |           |       |
| San  Diego, California                    |       | California          |       | 100            | %          |

 

 

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| ** **                                                                                                    | ** ** | **Place of**      | ** ** | **Percentage** | ** ** |
|---------------------------------------------------------------------------------------------------------------|------------|-------------------|------------|----------------|------------|
| **Subsidiary**                                                                                                | ** ** | **Incorporation** | ** ** | **Owned**      | ** ** |
| ** **                                                                                                    | ** ** | ** **        | ** ** | ** **     | ** ** |
| **CUBIC  TRANSPORTATION SYSTEMS LIMITED**                                                                     |       |              |       |           |       |
| London,  England                                                                                              |       | England           |       | 100            | %*         |
| *(100% owned subsidiary of Cubic (U.K.) Limited)                                                              |       |              |       |           |       |
|                                                                                                          |       |              |       |           |       |
| **CUBIC  TRANSPORTATION SYSTEMS (AUSTRALIA) PTY LIMITED**                                                     |       |              |       |           |       |
| New  South Wales, Australia                                                                                   |       | Australia         |       | 100            | %*         |
| * (50% owned subsidiary of Cubic Corporation and  50% owned subsidiary of Cubic Transportation Systems, Inc.) |       |              |       |           |       |
|                                                                                                          |       |              |       |           |       |
| **CUBIC  (U.K.) LIMITED**                                                                                     |       |              |       |           |       |
| London,  England                                                                                              |       | England           |       | 100            | %          |
|                                                                                                          |       |              |       |           |       |
| **CUBIC  WORLDWIDE TECHNICAL SERVICES, INC.**                                                                 |       |              |       |           |       |
| San  Diego, California                                                                                        |       | Delaware          |       | 100            | %          |
|                                                                                                          |       |              |       |           |       |
| **CUBIC  DEFENCE NEW ZEALAND**                                                                                |       |              |       |           |       |
| Auckland,  New Zealand                                                                                        |       | New Zealand       |       | 100            | %*         |
| *(100% owned subsidiary of Cubic Holdings Ltd.)                                                               |       |              |       |           |       |
|                                                                                                          |       |              |       |           |       |
| **CUBIC  DEFENCE AUSTRALIA PTY LIMITED**                                                                      |       |              |       |           |       |
| New South Wales,  Australia                                                                                   |       | Australia         |       | 100            | %          |

 

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