Accession Letter, dated July 11, 2011



 Exhibit 4.31.8 
 Translation into English for 
 the benefit of Wilmington Trust

 Monterrey, Nuevo León, July 11, 2011 
 Banco Nacional de México, S.A., 
 Integrante del Grupo Financiero Banamex, 

División Fiduciaria 
 Calzada del Valle
No. 350 Oriente 
 1er. Piso 
 Col.
Del Valle 
 San Pedro Garza García, Nuevo León 66220 
 Mexico 
 Attention: Nelly Wing 

Wilmington Trust (London) Limited 
 6 Broad
Street Place 
 Fifth Floor 
 London
EC2M 7JH 
 United Kingdom 
 Attention: Elaine K. Lockhart 
 Reference is made to the Irrevocable Security
Trust Agreement in Respect of Stock No. F/111388-5, dated September 3, 2009, as amended from time to time (the “Agreement”), entered into among CEMEX, S.A.B. de C.V. (“CEMEX SAB”), Empresas Tolteca de
México, S.A. de C.V. (“Tolteca”), Impra Café, S.A. de C.V. (“Impra Café”), Interamerican Investments, Inc. (“Interamerican”), CEMEX México, S.A. de C.V. (“CEMEX
México”), and Centro Distribuidor de Cemento, S.A. de C.V. (“Cedice”), as settlors (CEMEX SAB, Tolteca, Impra Café, Interamerican, CEMEX México and Cedice, together, the “Settlors”);
CEMEX México, Cedice, Mexcement Holdings, S.A. de C.V. (“Mexcement”) and Corporación Gouda, S.A. de C.V. (“Gouda”), as issuers (CEMEX México, Cedice, Mexcement and Gouda, together, the
“Issuers”); Banco Nacional de México, S.A., Integrante del Grupo Financiero Banamex, División Fiduciaria, in its capacity as trustee (the “Trustee”); and Wilmington Trust (London) Limited, on its own
behalf and in its capacity as Security Agent, for the benefit of the Participating Creditors, the Refinancing Creditors (and their respective successors and assigns) and the other Secured Parties (the “Beneficiary”). Unless
otherwise defined herein, capitalized terms defined in the Agreement, are used herein as therein defined. 
 On July 11,
2011, CEMEX, S.A.B. de C.V. issued U.S.$ 650,000,000 of 9.000% senior secured notes due 2018, guaranteed by CEMEX México, CEMEX España, S.A. and New Sunward Holding B.V. (together, the “Additional Notes”). Because the
purpose of the Additional Notes is to refinance existing indebtedness and, as a consequence thereof, the Additional Notes will be part of the Refinancing Debt and the holders of the Additional Notes will be a Refinancing Party, in both cases
pursuant to the Agreement, by means of this letter the Settlors and the Issuers hereby inform the Trustee and the Beneficiary, and confirm, that the Additional Notes are secured in accordance with the terms provided in the Agreement, and are part of
the Secured Obligations and the holders of the Additional Notes are Secured Parties. 







 We appreciate you acknowledging receipt of this letter, by signing in the space provided
below. 
  

					
	CEMEX, S.A.B. de C.V.
		
	By	 	 /s/ Roger Saldaña

		 	Name:	 	Roger Saldaña
		 	Title:	 	Attorney-in-Fact
	
	Empresas Tolteca de México, S.A. de C.V.
		
	By	 	 /s/ Roger Saldaña

		 	Name:	 	Roger Saldaña
		 	Title:	 	Attorney-in-Fact
	
	Impra Café, S.A. de C.V.
		
	By	 	 /s/ Roger Saldaña

		 	Name:	 	Roger Saldaña
		 	Title:	 	Attorney-in-Fact
	
	Interamerican Investments, Inc.
		
	By	 	 /s/ Roger Saldaña

		 	Name:	 	Roger Saldaña
		 	Title:	 	Attorney-in-Fact
	
	Cemex México, S.A. de C.V.
		
	By	 	 /s/ Roger Saldaña

		 	Name:	 	Roger Saldaña
		 	Title:	 	Attorney-in-Fact
	
	Centro Distribuidor de Cemento, S.A. de C.V.
		
	By	 	 /s/ Roger Saldaña

		 	Name:	 	Roger Saldaña
		 	Title:	 	Attorney-in-Fact
	
	Mexcement Holdings, S.A. de C.V.
		
	By	 	 /s/ Roger Saldaña

		 	Name:	 	Roger Saldaña
		 	Title:	 	Attorney-in-Fact


  
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	 Corporación Gouda, S.A. de C.V.

		
	By	 	 /s/ Roger Saldaña

		 	Name:	 	Roger Saldaña
		 	Title:	 	Attorney-in-Fact
	
	Acknowledgment of receipt:
	
	 Banco Nacional de México, S.A.,
Integrante del Grupo Financiero Banamex,
División
Fiduciaria

		
	By	 	 /s/ Elba Nelly Wing

		 	Name:	 	Elba Nelly Wing
		 	Title:	 	Trust Delegate
		 	Date:	 	July 11, 2011
	
	Wilmington Trust (London) Limited
		
	By	 	 /s/ Elaine Lockhart

		 	Name:	 	Elaine Lockhart
		 	Title:	 	Director
		 	Date:	 	July 11, 2011


  
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