**Exhibit 21**

 

Arcair StoodyEurope S.A. (Belgium)Europa BuildingChorley North Industrial ParkDrumhead RoadChorley Lancashire PR6 7BX EnglandBBM S.r.l. (Italy)C&G Systems Holding, Inc.16052 Swingley Ridge Rd, Suite 300St. Louis, MO  63017

C&G Systems,Inc.1401 GlenlakeItaska, IL  60143Canadian Cylinder Company2220 Wyecroft RoadOakville, OntarioCanada L6L 5V6Comet Property Holdings Inc.Accra Bldg. 122 Gamboa StreetLagaspi VillageMakati City, Philippines

Cigweld Pty Ltd.73 Gower StreetPreston Victoria, 3072AustraliaCommercialization Metal Service LtdaPiloto Lazo #90 CerillosSantiago, ChileComweld Malaysia SDN. BHD.Lot 151, Rawang Integrated Industrial ParkJalan Batu Arang48000 RawangSelangor Darul EhsanWest MalaysiaComweld (Philippines) Inc.73 Gower StreetPreston Victoria 3072AustraliaDuxtech Pty Ltd.73 Gower StreetPreston Victoria 3072AustraliaGENSET SpAThermadyne Italia S.P.A. fka PALCO, Italia S.P.A.Via Stazione 5Villanova d’ArdenghiPavia 27030 ItalyMaxweld & Braze Pty. Ltd.Luton Road and Bristol StreetBenoni Industrial SitesBenoni, South Africa 1501MECO Holding Company

 

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16052 SwingleyRidge Rd, Suite 300St. Louis, MO  63017O.C.I.M. S.r.l.Via Benaco, 3S. Giuliano Milanese (MI)Milan, Italy 20098Palco Trading CompanyP.O. Box 34 - 35Dubal, UAEPhilippine Welding Equipment, Inc.Ground Floor, PWE Bldg.North Road JagobiaoMandaue CityCebu, PhilippinesPro Tip Corporation16052 Swingley Ridge Rd, Suite 300St. Louis, MO  63017PT Comweld IndonesiaKawasan Industri JababekaJI Jababeka VI Block P No. 3Cikarang, Bekasi 17550IndonesiaPT Thermadyne Utama IndonesiaKawasan Industri JababekaJI Jababeka VI Block P No. 3Cikarang, Bekasi 17550IndonesiaQuetack Pty Ltd. Trustee73 Gower StreetPreston Victoria 3072AustraliaQuetala Pty Ltd. Unit Holder73 Gower StreetPreston Victoria 3072AustraliaQuetala Unit Trust73 Gower StreetPreston Victoria 3072AustraliaSolduras Soltec LtdaPiloto Lazo #90 CerrillosSantiago 7278654 ChileStoody Company5557 Nashville RoadBowling Green, KY  42101

 

Tec.Mo. S.r.l.Via Rio Fabbiani, 840067 RastignanoBologna, ItalyTec. Mo. Control S.r.l.Via Rio Fabbiani, 840067 RastignanoBologna, ItalyThermadyne Asia/Pacific PTE Ltd.UE Tech Park #02-038 Pandane Crescent

 

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Singapore 128464Thermadyne Asia SDN BHD (Malaysia)Lot 151, Rawang Integrated Industrial ParkJalan Batu Arang48000 RawangSelangor Darul EhsanWest MalaysiaThermadyne Australia Pty Ltd.73 Gower StreetPreston Victoria 3072AustraliaThermadyne Brazil Holdings, Ltd.16052 Swingley Ridge Rd, Suite 300St. Louis, MO  63017Thermadyne Chile Holdings, Ltd.16052 Swingley Ridge Rd, Suite 300St. Louis, MO  63017Thermadyne Cylinder Co.16052 Swingley Ridge Rd, Suite 300St. Louis, MO  63017Thermadyne de Mexico S.A. de C.V.Francisco del Paso y Troncoso 869Col Los ReyesMexico City, Mexico 08620Thermadyne do Brasil LtdaRau Marechal Deodro 597Vila Paulo Apto 121Sao Caetano Do Suls 09541300Thermadyne Foreign Sales Corporation (Barbados)c/o Price Waterhouse Corporate ServicesPrice Waterhouse CentreCollymore Road, St. Michael, BarbadosThermadyne Holdings Corporation16052 Swingley Ridge Rd, Suite 300St. Louis, MO  63017Thermadyne Hong Kong Limited3rd Floor Block G Marigold Garden12-14 Marigold RoadKowloonHong KongThermadyne Industries, Inc.16052 Swingley Ridge Rd, Suite 300St. Louis, MO  63017Thermadyne Industries Ltd (UK)Europa Building3 Chorley North Industrial ParkChorley Lancashire PR6 7BX EnglandThermadyne International Corp.2070 Wyecroft RoadOakville, OntarioCanada L6L 5V6Thermadyne Italia SRLVia Gb Stucchi 66120AMonza, Italy 20052Thermadyne Japan Ltd.4-3-18-201 Zuiko HigashiYodogawa-Ka

 

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Osaka, Japan 533-0005Thermadyne Korea, Ltd.Lot 151, Rawang Integrated Industrial ParkJalan Batu Arang48000 RawangSelangor Darul EhsanMalaysia

Thermadyne SouthAfrica (Pty) Ltd.Dba Unique Welding AlloysCason Road & Third AvenueBoksburg NorthSouth Africa 1460Thermadyne South America Holdings, Ltd.E&Y Corporate Services Ltd.One Capital Place PO Box 1034George Town Grand CaymanCayman IslandThermadyne (Thailand) Co. Ltd.Piansri Wattana Bldg. 29/9 Moo 14Banga-Trad Road Rm 6 BangkaewBangplee Samutprakarn Thailand 10540Thermadyne Victor LtdaAvenida Brazil 13629Rio de Janeiro  RJ 21012 - 351BrazilThermadyne Welding Products Canada, Ltd.2070 Wyecroft RoadOakville, OntarioCanada L6L 5V6Thermal Arc, Inc.5557 Nashville RoadBowling Green, KY  42101

Thermal ArcPhilippines Inc.Ground Floor, PWE BuildingNorth Road, JagobiaoMandaue City 6014Cebu PhilippinesThermal Dynamics CorporationIndustrial Part #2West Lebanon, NH  03784Thermal Dynamics Europe, S.r.l.Via Rio Fabbiani, 840067 RastignanoBologna, ItalyTweco de Mexico SA de C.V.Jesus Siqueiros 652Col. Alvaro ObregonHermosillo Sonora, Mexico  83170TWECO Products, Inc.4200 West HarryWichita, KS  67209Victor Equipment Company2800 Old Airport RoadDenton, TX  76205Victor Equipment de Mexico, S.A. de C.V.

 

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Jesus Siqueiros #652Colonia Alvaro ObregonHermosillo, Sonora, Mexico, 83170

 

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