EX-8.1 4 dex81.htm LIST OF SIGNIFICANT SUBSIDIARIES

Exhibit 8.1

LIST OF SIGNIFICANT SUBSIDIARIES

The following is a list of ArcelorMittal’s operating subsidiaries as of December 31, 2009, each wholly- or majority-owned directly or indirectly through intermediate holding companies.

Name of Subsidiary |  | Country
Flat Carbon Americas |  |
ArcelorMittal Dofasco Inc. |  | Canada
ArcelorMittal Lázaro Cárdenas S.A. de C.V. |  | Mexico
ArcelorMittal USA Inc. |  | USA
ArcelorMittal Mines Canada Inc |  | Canada
ArcelorMittal Brasil S.A. |  | Brazil
Flat Carbon Europe |  |
ArcelorMittal Atlantique et Lorraine SAS |  | France
ArcelorMittal Belgium N.V. |  | Belgium
ArcelorMittal España S.A. |  | Spain
ArcelorMittal Flat Carbon Europe SA |  | Luxembourg
ArcelorMittal Galati S.A. |  | Romania
ArcelorMittal Poland S.A. |  | Poland
Industeel Belgium S.A. |  | Belgium
Industeel France S.A. |  | France
Long Carbon Americas and Europe |  |
Acindar Industria Argentina de Aceros S.A. |  | Argentina
ArcelorMittal Belval & Differdange SA |  | Luxembourg
ArcelorMittal Brasil S.A. |  | Brazil
ArcelorMittal Hamburg GmbH |  | Germany
ArcelorMittal Hochfeld GmbH |  | Germany
ArcelorMittal Las Truchas, S.A. de C.V. |  | Mexico
ArcelorMittal Madrid S.L. |  | Spain
ArcelorMittal Montreal Inc |  | Canada
ArcelorMittal Gipuzkoa S.L. |  | Spain
ArcelorMittal Ostrava a.s. |  | Czech Republic
ArcelorMittal Point Lisas Ltd. |  | Trinidad and Tobago
ArcelorMittal Poland S.A. |  | Poland
ArcelorMittal Ruhrort GmbH |  | Germany
Société Nationale de Sidérurgie S.A. |  | Morocco
AACIS |  |
ArcelorMittal South Africa Ltd. |  | South Africa
JSC ArcelorMittal Temirtau |  | Kazakhstan
OJSC ArcelorMittal Kryviy Rih |  | Ukraine
Stainless Steel |  |
ArcelorMittal Inox Brasil S.A. |  | Brazil
ArcelorMittal Stainless Belgium |  | Belgium
Steel Solutions and Services |  |
ArcelorMittal International Luxembourg SA |  | Luxembourg