Exhibit 21.1
SUBSIDIARIES OF THE REGISTRANT
             
Name of Subsidiary     State/Country of Incorporation/Organization
Skechers By Mail, Inc.
      Delaware    
Skechers U.S.A., Inc. II
      Delaware    
Skechers USA Ltd.
      England    
Skechers USA France SAS
      France    
Skechers USA Deutschland GmbH
      Germany    
Skechers S.a.r.l.
      Switzerland    
Skechers Collection, LLC
      California    
Skechers Sport, LLC
      California    
Duncan Investments, LLC
      California    
Yale Investments, LLC
      Delaware    
Skechers International
      Switzerland    
Skechers International II
      Switzerland    
Skechers USA Iberia, S.L.
      Spain    
Skechers EDC SPRL
      Belgium    
Skechers USA Benelux B.V.
      Netherlands    
Skechers USA Canada Inc.
      Canada    
Skechers USA Italia S.r.l.
      Italy    
310 Global Brands, Inc.
      Delaware    
Sports Brand Corporation
      Delaware    
Skechers Malaysia Sdn Bhd
      Malaysia    
Skechers Singapore Pte. LTD
      Singapore    
Skechers (Thailand) Ltd.
      Thailand    
Skechers Do Brasil Calcados LTDA
      Brazil    
Skechers Japan YK
      Japan