List of Subsidiaries

Subsidiary		State or Jurisdiction of Incorporation or Organization

SCP Distributors LLC		Delaware
Superior Commerce LLC		Delaware
SCP Northpark LLC		Delaware
SCP Services LP		Delaware
Alliance Trading Inc.		Delaware
SCP Acquisition Co. LLC		Delaware
Superior Pool Products LLC		Delaware
SCP International, Inc.		Delaware
SCP Pool Holdings, BV		Netherlands
SCP Pool, BV		Netherlands
SCP (UK) Holdings Limited		United Kingdom
SCP (UK) Limited		United Kingdom
Bonin Consultores E Servicos, LDA		Portugal
SCP Portugal Importação e Exportação de Equipamentos para Tratamento de Águas e Outros, LDA		Portugal
SCP Europe, SAS		France
SCP France SAS		France
SCP Distributors Inc.		Ontario
Fort Wayne Pools, Inc.		Indiana
Windsor International, Ltd		Cayman Islands
SCP Pool Distributors Spain, S.L.		Spain
SCP Mexico S.A. de C.V.		Mexico
Les Industries R.P. Inc.		Quebec
Sud Ouest Filtration SAS		France
Cypress, Inc.		Nevada
Cypress Hong Kong Limited		Hong Kong