EX-8.1 2 a08-15414_1ex8d1.htm EX-8.1

Exhibit 8.1

Telecom Argentina S.A.
Subsidiaries

Name		Jurisdiction of Incorporation
Telecom Personal S.A.		Argentina
Núcleo S.A. (1)		Paraguay
Micro Sistemas S.A. (2)		Argentina
Telecom Argentina USA Inc.		Delaware, United States
Publicom S.A. (3)		Argentina

(1)	Interest held indirectly through Telecom Personal S.A.
(2)	Dormant Entity in all periods reported.
(3)	Entity sold on April 12, 2007.