EX-8.1 21 dex81.htm SUBSIDIARIES OF BIRKS & MAYORS INC.

Exhibit 8.1

LIST OF SUBSIDIARIES OF BIRKS & MAYORS INC.

Name |  | Jurisdiction of Incorporation
Henry Birks & Sons U.S., Inc. |  | Delaware
Mayor’s Jewelers, Inc. |  | Delaware
Mayor’s Jewelers of Florida Inc. |  | Florida
Mayor’s Jewelers Intellectual Property Holding Co. |  | Delaware
JBM Retail Company Inc. |  | Delaware
Jan Bell Marketing/Puerto Rico Inc. |  | Puerto Rico
JBM Venture Co. Inc. |  | Delaware
Exclusive Diamonds International Ltd. |  | Israeli
Regal Diamonds International (T.A. Ltd.) |  | Israeli