Exhibit 21.1
SUBSIDIARIES OF THE REGISTRANT
         
Name of Subsidiary   State/Country of Incorporation/Organization
 
       
Skechers U.S.A., Inc. II
      Delaware
Skechers By Mail, Inc.
      Delaware
310 Global Brands, Inc.
      Delaware
Sports Brand Corporation
      Delaware
Skechers USA Ltd.
      England
Skechers USA Canada Inc.
      Canada
Skechers USA Iberia, S.L.
      Spain
Skechers USA Deutschland GmbH
      Germany
Skechers USA France SAS
      France
Skechers EDC SPRL
      Belgium
Skechers USA Benelux B.V
      Netherlands
Skechers USA Italia S.r.l
      Italy
Skechers S.a.r.l.
      Switzerland
Skechers Footwear (Dongguan) Co., Ltd.
      China
Skechers Holdings Jersey Limited
      Jersey
Skechers USA Mauritius 10
      Mauritius
Skechers USA Mauritius 90
      Mauritius
Skechers China Business Trust
      China
Skechers Holdings Mauritius
      Mauritius
Skechers Singapore Pte. LTD
      Singapore
Skechers (Thailand) Ltd.
      Thailand
Skechers Do Brasil Calcados LTDA
      Brazil
Skechers Japan YK
      Japan
Skechers Malaysia Sdn Bhd
      Malaysia
Skechers Trading (Shanghai) Co. Ltd.
      China
Skechers China Limited
      Hong Kong
Skechers International
      Jersey
Skechers International II
      Jersey
Skechers Collection, LLC
      California
Skechers Sport, LLC
      California
Yale Investments, LLC
      Delaware
Duncan Investments, LLC
      California