**EXHIBIT        21**

| SUBSIDIARIES                  OF REGISTRANT | JURISDICTION                  OF INCORPORATION OR ORGANIZATION                                            |
|---------------------------------------------|-----------------------------------------------------------------------------------------------------------|
|                                        |
| 1.                                          | COMERCIALIZADORA                  DE CARNES DE MEXICO S. DE R.L. DE C.                  V.                | MEXICO |
| 2.                                          |  INCUBADORA                  HIDALGO S. DE R.L. DE C. V.                                             | MEXICO |
| 3.                                          | INMOBILIARIA                  AVICOLA PILGRIM’S PRIDE, S. DE R.L.                                   | MEXICO |
| 4.                                          | PILGRIM’S                  PRIDE S. DE R.L. DE C. V.                                                | MEXICO |
| 5.                                          | GALLINA                  PESADA S.A. DE C.V.                                                              | MEXICO |
| 6.                                          | PILGRIM'S                  PRIDE FUNDING CORPORATION                                                      | DELAWARE |
| 7.                                          | PPC                  OF DELAWARE BUSINESS TRUST                                                           | DELAWARE |
| 8                                           | PILGRIM’S                  PRIDE MKTG, LTD.                                                         | TEXAS |
| 9.                                          | PILGRIM'S                  PRIDE AFFORDABLE HOUSING CORPORATION                                           | TEXAS |
| 10.                                         | GRUPO                  PILGRIM’S PRIDE FUNDING HOLDINGS S. DE R.L. DE                  C.V.         | MEXICO |
| 11.                                         | GRUPO                  PILGRIM’S PRIDE FUNDING S. DE R.L. DE C.V.                                   | MEXICO |
| 12.                                         | VALLEY                  RAIL SERVICE, INC.                                                                | TEXAS |
| 13.                                         | PILGRIM’S                  PRIDE OF NEVADA, INC.                                                    | NEVADA |
| 14.                                         | SERVICIOS                  ADMINISTRATIVOS PILGRIM’S PRIDE S. DE R.L. DE C.                  V.     | MEXICO |
| 15.                                         | PFS                  DISTRIBUTION COMPANY                                                                 | TEXAS |
| 16.                                         | MAYFLOWER                  INSURANCE                                                                      | BERMUDA |
| 17.                                         | TO-RICOS,                  INC.                                                                           | NEBRASKA |
| 18.                                         | PILGRIM’S                  PRIDE CORPORATION OF WEST VIRGINIA, INC.                                 | WEST                  VIRGINIA |
| 19.                                         | PPC                  TRANSPORTATION COMPANY                                                               | DELAWARE |
| 20.                                         | PILGRIM’S                  PRIDE LUXEMBOURG FUNDING S.A.R. L.                                       | LUXEMBOURG |
| 21.                                         | PILGRIM’S                  TURKEY COMPANY, LLC                                                      | DELAWARE |
| 22.                                         | OPERADORA                  DE PRODUCTOS AVICOLAS S. DE R.L. DE C.                  V.**(INACTIVE)**       | MEXICO |
| 23.                                         | CARNES                  Y PRODUCTOS AVICOLAS DE MEXICO S. DE R.L. DE C.                  V.**(INACTIVE)** | MEXICO |
| 24.                                         | POPPSA                  3, LLC                                                                            | DELAWARE |
| 25.                                         | POPPSA                  4, LLC                                                                            | DELAWARE |
| 26.                                         | PROTEIN                  ACQUISITION CORPORATION                                                          | DELAWARE |
| 27.                                         | TO-RICOS                  DISTRIBUTION, LTD.                                                              | BERMUDA |
| 28.                                         | TO-RICOS,                  LTD.                                                                           | BERMUDA |
| 29.                                         | TO-RICOS,                  (CAYMAN) INC.                  **(INACTIVE)**                             | CAYMAN |
| 30.                                         | TO-RICOS                  DISTRIBUTION, INC.**(INACTIVE)**                                                | CAYMAN |
| 31.                                         | PPC                  OF DELAWARE, LLC **(INACTIVE)**                                                      | DELAWARE |
| 32.                                         | PILGRIM’S                  PRIDE, LLC                                                               | DELAWARE |
| 33.                                         | PPC                  OF DELAWARE, INC.                                                                    | DELAWARE |
| 34.                                         |  Avicola Pilgrim's                Pride de Mexico, S. DE R.L. DE C. V.                               |  MEXICO |