EXHIBIT 8.1



|                                                                                                                            |  |                               |  |                                  
|--------------------------------------------------------------------------------------------------------------------------- |  | ----------------------------- |  | ---------------------------------
|                                                                                                                            |  | Jurisdiction of
Incorporation |  | Name under whichthey do 
business
|Name                                                                                                                        |  |                               |  |                                  
|Administración Portuaria Integral de Acapulco S.A. de C.V. (Ports)                                                          |  | Mexico                        |  | API Acapulco                     
|Lacto Comercial Organizada, S.A. de C.V. (Trucking)                                                                         |  | Mexico                        |  | LACORSA                          
|Autotransportación y Distribución Logística, S.A. de C.V.(Logistics)                                                        |  | Mexico                        |  | ATL                              
|Transportación Marítima Mexicana, S.A. de C.V. (Product and Parcel Tankers, Offshore vessels and harbor tugboat
operations) |  | Mexico                        |  | TMM                              
|Terminal Marítima de Tuxpan, S.A. de C.V. (Ports)                                                                           |  | Mexico                        |  | TMT                              
|TMM Logistics, S.A. de C.V. (Logistics)                                                                                     |  | Mexico                        |  | TMML                             
|                                                                                                                            |  |                               |  | TMM                              
|TMM Agencias, S.A. de C.V. (Shipping agencies)                                                                              |  | Mexico                        |  | AGENCIAS                         
|TMM División Marítima, S. A. de C. V. (Offshore vessels)                                                                    |  | Mexico                        |  | TMMDM                            
|TMM Remolcadores, S. A. de C. V. (Tugboat vessels)                                                                          |  | Mexico                        |  | TMMR                             
|TMM Parcel Tankers, S. A. de C. V. (Tankers vessels)                                                                        |  | Mexico                        |  | TMMPT                            
|Almacenadora de Deposito Moderno, S. A. de C. V. (Warehousing)                                                              |  | Mexico                        |  | ADEMSA                           
|Inmobiliaria Dos Naciones, S. R. L. de C. V. (Shipyard)                                                                     |  | Mexico                        |  | IDN