EX-8.1 2 a09-16713_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
Cubecorp Argentina S.A. (3)		Argentina

(1) Interest held indirectly through Telecom Personal S.A.

(2) Dormant Entity in all periods reported.

(3) Cubecorp’s activities are being carried out by Telecom Argentina since January 1, 2009 due to a merger process between both companies. The merger was approved by Cubecorp’s shareholders’ meeting on March 19, 2009 and it is still pending approval by Telecom Argentina’s shareholders’ meeting, which was provisionally suspended.