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 U.S.A. Ltd.   England
Skechers U.S.A. France SAS   France
Skechers U.S.A. 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