Exhibit 21.1

List of Subsidiaries

BE AEROSPACE, INC.

BEA Holding (USA) LLC

Acurex, LLC

     B/E Aerospace International Ltd.

Nordskog Industries, Inc.

BEA Holding Services LLC

Advanced Thermal Sciences Corporation

ATS Japan Corporation

Advanced Thermal Sciences Taiwan Corporation

Advanced Thermal Sciences Korea

Advanced Thermal Sciences Shanghai Corporation

Modoc Engineering Corporation

Aerospace Lighting Corporation

BE Aerospace Australia, Inc.

BE Aerospace Canada, Inc.

B/E Aerospace (Canada) Company

BE Aerospace El Salvador, Inc.

BE Aerospace El Salvador, Sociedad Amonima de Capital Variable

B/E Aerospace Development Corporation

BE Intellectual Property, Inc.

B/E Aerospace Machined Products, Inc.

Bomhoff Acquisition, Inc.

C2 Composite Limited

Composite Specialties, Inc.

DMGI, LLC

Denton Jet Interiors, LLC

DAe Systems GmbH

Avox Hispania S.L., Spain

 Special Parachute

 Equipment and Logistics

 Consortium GbR.

Flight Structures, Inc.

BEA Europe Holding LLC

Maynard Precision, LLC

Modern Metals, LLC

Nelson Aerospace, LLC

NYF Corp.

Jay Cee Fastener Corp.

M & M Aerospace Hardware, Inc.

M & M Aerospace Hardware SARL

M & M Aerospace Hardware GmbH

M & M Aerospace Hardware Ltd.

M & M Aerospace Hardware Ptc. Ltd.

CMP SAS

T.L. Windust Machine, LLC

BE Aerospace Netherlands BV

B/E Aerospace Services B.V.

Koninkliijke Fabriek Inventum BV (Royal Inventum)

BE Aerospace (UK) Holdings Limited

BE Aerospace (Germany) GmbH

CF Taylor (B/E) UK Limited

B/E Aerospace (UK) Limited

BE Aerospace (France) SARL

Burns Aerospace Europe (SARL)