| 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 | |||||||