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Name						State or Other Jurisdiction of Incorporation or Organization

Acushnet Company						Delaware
AASI, Inc.						Delaware
ACTM LLC						Delaware
Acushnet Australia Pty. Ltd.						Australia
Acushnet Canada Inc.						Canada
Acushnet Cayman Limited						Cayman Islands
Acushnet Danmark ApS						Denmark
Acushnet Espana, S.L.U.						Spain
Acushnet Europe Ltd.						United Kingdom
Acushnet FootJoy (Thailand) Limited						Thailand
Acushnet France S.A.S.						France
Acushnet GmbH						Germany
Acushnet Golf Products Trading (Shenzhen) Co. Ltd.						China
Acushnet Golf (Thailand) Limited						Thailand
Acushnet Hong Kong Limited						Hong Kong
Acushnet International Inc.						Delaware
Acushnet Ireland Limited						Ireland
Acushnet Japan, Inc.						Delaware
Acushnet Korea Co., Ltd.						South Korea
Acushnet Malaysia Sdn. Bhd.						Malaysia
Acushnet Nederland B.V.						Netherlands
Acushnet Netherlands Manufacturing B.V.						Netherlands
Acushnet Netherlands Services B.V.						Netherlands
Acushnet New Zealand Limited						New Zealand
Acushnet Osterreich GmbH						Austria
Acushnet Singapore Pte Ltd.						Singapore
Acushnet South Africa (Pty.) Ltd.						South Africa
Acushnet Sverige Aktiebolag						Sweden
Acushnet Titleist (Thailand) Limited						Thailand
Changsha Acushnet Sports Products Co. Ltd.						China
KJUS Holdings Inc.						Delaware
KJUS North America, Inc.						Colorado
KJUS Retail Deutschland GmbH						Germany
LK Deutschland GmbH						Germany
LK International AG						Switzerland
LK Oesterreich GmbH						Austria
Panthera Holdings Limited						England
PG Golf LLC						Delaware
Webb Acquisition Co.						Delaware