Exhibit 22.1

LIST OF SUBSIDIARY GUARANTORS
Signet UK Finance plc (the “Issuer”), a 100% owned subsidiary of Signet Jewelers Limited (the “Parent”), has $147.5 million principal amount outstanding of 4.700% Senior Notes due 2024 (the “Senior Notes”). As of May 2, 2020, Parent, along with the following 100% owned subsidiaries, are guarantors of the outstanding Senior Notes:

Name of Entity
 
Place of Incorporation or Organization
SIGNET US FINANCE LIMITED
 
England & Wales
SIGNET GROUP LIMITED
 
England & Wales
SIGNET TRADING LIMITED
 
England & Wales
SIGNET US HOLDINGS, INC.
 
Delaware
SIGNET U.S. SERVICES INC.
 
Delaware
SIGNET GROUP TREASURY SERVICES INC.
 
Delaware
STERLING JEWELERS INC.(1)
 
Delaware
STERLING ECOMM LLC
 
Delaware
SIGNET GROUP SERVICES US INC.
 
Delaware
STERLING INC.
 
Ohio
ZALE CORPORATION
 
Delaware
ZALE DELAWARE, INC
 
Delaware
ZALE INTERNATIONAL, INC.
 
Delaware
ZAP, INC.
 
Delaware
ZGCO, LLC
 
Virginia
TXDC, L.P.
 
Texas
ZALE CANADA CO.
 
Canada
ZCSC, LLC
 
Delaware
ZALE PUERTO RICO, INC.
 
Puerto Rico
SIGNET SERVICE PLANS, INC.
 
Ohio
(1) Sterling Jewelers, Inc. includes its wholly owned subsidiary, SJI Ireland Unlimited Company, through a Joinder and Guaranty agreement entered into between the parties on November 21, 2017.