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