EX-8.1 2 d448086dex81.htm SUBSIDIARIES OF BIRKS & MAYORS INC.

<![CDATA[Subsidiaries of Birks & Mayors Inc.]]>

Exhibit 8.1

LIST OF SUBSIDIARIES OF BIRKS & MAYORS INC.

Name		Jurisdiction of Incorporation
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
JBM Venture Co., Inc.		Delaware
Cash, Gold & Silver USA, Inc.		Delaware
Cash, Gold & Silver Inc.		Canada
Birks Jewellers Limited		Hong Kong