Exhibit 8.1



GRUPO IMSA, S.A. DE C.V.



|    |  |                                    |  |                              |  |                                     
|--- |  | ---------------------------------- |  | ---------------------------- |  | ------------------------------------
|    |  | Name                               |  | Jurisdiction ofIncorporation |  | Doing Business as                   
|    |  |                                    | 
|1   |  | IMSA ACERO, S.A. DE C.V. and       |  | Mexico                       |  |                                    
|    |  |                                    | 
|    |  | ECORE HOLDING, S. DE R.L. DE C.V.  |  | Mexico                       |  |                                    
|    |  |                                    | 
|1-1 |  | IMSA-MEX, S.A. DE C.V.             |  | Mexico                       |  | Imsa-Mex                            
|    |  |                                    | 
|1-2 |  | INDUSTRIA GALVANIZADORA, S.A.      |  | Guatemala                    |  | Ingasa                              
|    |  |                                    | 
|1-3 |  | IMSA STEEL, CORP.                  |  | Delaware, U.S.A.             |  | Steelscape Imsa                     
|    |  |                                    | 
|1-4 |  | IMSA INC.                          |  | Texas, U.S.A                 |  | Imsa Inc.                           
|    |  |                                    | 
|2   |  | ENERMEX, S.A. DE C.V.              |  | Mexico                       |  |                                    
|    |  |                                    | 
|2-1 |  | ENERTEC MEXICO, S. DE R.L. DE C.V. |  | Mexico                       |  | Enertec México                      
|    |  |                                    | 
|2-2 |  | GES BATTERY SYSTEMS, LLC           |  | Delaware, U.S.A              |  | GES Battery Systems                 
|    |  |                                    | 
|2-3 |  | ENERTEC DO BRASIL, LTDA.           |  | Brazil                       |  | Enertec do Brasil                   
|    |  |                                    | 
|2-4 |  | ENERTEC ARGENTINA, S.A.            |  | Argentina                    |  | Enertec Argentina                   
|    |  |                                    | 
|2-5 |  | ENERTEC VENEZUELA, S.R.L.          |  | Venezuela                    |  | Enertec Venezuela                   
|    |  |                                    | 
|3   |  | IMSALUM, S.A. DE C.V.              |  | Mexico                       |  |                                    
|    |  |                                    | 
|3-1 |  | CUPRUM, S.A. DE C.V.               |  | Mexico                       |  | Cuprum                              
|    |  |                                    | 
|3-2 |  | VENTANAS CUPRUM, S.A. DE C.V.      |  | Mexico                       |  | Ventanas Cuprum                     
|    |  |                                    | 
|3-3 |  | LOUISVILLE LADDER GROUP, LLC       |  | Delaware, U.S.A.             |  | Louisville Ladder                   
|    |  |                                    | 
|3-4 |  | ESCALERAS, S. DE R.L. DE C.V.      |  | Mexico                       |  | Escaleras                           
|    |  |                                    | 
|3-5 |  | TIENDAS ALUTODO, S.A. DE C.V.      |  | Mexico                       |  | Tiendas Alutodo                     
|    |  |                                    | 
|4   |  | IMSATEC, S.A. DE C.V.              |  | Mexico                       |  |                                    
|    |  |                                    | 
|4-1 |  | EMPRESAS STABILIT, S.A. DE C.V.    |  | Mexico                       |  | Stabilit; Glasteel; Graham; Resolite
|    |  |                                    | 
|4-2 |  | IMSA ITW, S.A. DE C.V.             |  | Mexico                       |  | IMSA Signode; IMSA Paslode; STAHL   
|    |  |                                    | 
|4-3 |  | FORJAS METALICAS, S.A. DE C.V.     |  | Mexico                       |  | Formet                              





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|     |  |                                    |  |                    |  |                                               
|---- |  | ---------------------------------- |  | ------------------ |  | ----------------------------------------------
|     |  |                                    | 
|4-4  |  | MULTYPANEL, S.A. DE C.V.           |  | Mexico             |  | Multypanel                                    
|     |  |                                    | 
|4-5  |  | METL-SPAN, CORP.                   |  | Texas, U.S.A.      |  | Metl Span                                     
|     |  |                                    | 
|4-6  |  | GRUPO IMSA CHILE, S.A.             |  | Chile              |  | Grupo IMSA Chile;Varco Pruden Chile;Tecnosteel
|     |  |                                    | 
|4-7  |  | BAYER IMSA, S.A. DE C.V.           |  | Mexico             |  | Bayer-IMSA                                    
|     |  |                                    | 
|4-8  |  | VALMONT FORMET, S. DE R.L. DE C.V. |  | Mexico             |  | Valmont Formet                                
|     |  |                                    | 
|4-9  |  | VARCO PRUDEN HOLDING, INC.         |  | Delaware, U.S.A.   |  | Varco Pruden Buildings;United Panel           
|     |  |                                    | 
|4-10 |  | IMSA VARCO PRUDEN, S.A. DE C.V.    |  | Mexico             |  | IMSA Varco Pruden                             
|     |  |                                    | 
|4-11 |  | ASC PROFILES INC.                  |  | Washington, U.S.A. |  | ASC Profiles