Exhibit 22

List of Guarantor Subsidiaries

The 2023 Notes, 2025 Notes, 2027 Notes, 2028 Notes, 2029 Notes, 2030 Notes, 2035 Notes and 2036 Notes are jointly and severally guaranteed on a full and unconditional basis by the Company (incorporated in Delaware) and the following 100% owned subsidiaries of the Company as of July 31, 2021:

Entity			Jurisdiction of Incorporation or Organization
Bath & Body Works, LLC			Delaware
Bath & Body Works Brand Management, Inc.			Delaware
Bath & Body Works Direct, Inc.			Delaware
beautyAvenues, LLC			Delaware
Beauty Specialty Holding, LLC			Delaware
Direct Factoring, LLC			Nevada
L Brands Direct Fulfillment, LLC			Delaware
L Brands Service Company, LLC			Delaware
L Brands Store Design & Construction, Inc.			Delaware
MII Brand Import, LLC			Delaware
Victoria's Secret Direct Brand Management, LLC			Delaware
Victoria's Secret Stores Brand Management, LLC			Delaware
Victoria's Secret Stores, LLC			Delaware

Additionally, the 2025 Notes and 2030 Notes are jointly and severally guaranteed on a full and unconditional basis by the following 100% owned subsidiary of the Company as of July 31, 2021:

Entity			Jurisdiction of Incorporation or Organization
Distribution Land Company, LLC			Delaware