Exhibit 8.1

The following is a list of subsidiaries of CEMEX, S.A.B. de C.V. as of December 31, 2021, including the name of each subsidiary and its country of incorporation.

1	CEMEX Operaciones México, S.A. de C.V.	Mexico
2	CEMEX Energía S.A.P.I. de C.V.	Mexico
3	TEG Energía, S.A. de C.V.	Mexico
4	Servicios Profesionales Cemex, S.A. de C.V.	Mexico
5	Sinergia Deportiva, S.A. de C.V.	Mexico
6	Inmobiliaria Ferri, S.A. de C.V.	Mexico
7	Pro Ambiente, S.A. de C.V.	Mexico
8	Servicios Para La Autoconstrucción, S.A. de C.V.	Mexico
9	CEMEX Concretos, S.A. de C.V.	Mexico
10	CEMEX Internacional, S.A. de C.V.	Mexico
11	Comercializadora Construrama, S.A. de C.V.	Mexico
12	Proveedora Mexicana de Materiales, S.A. de C.V.	Mexico
13	Mercis, S.A. de C.V.	Mexico
14	Construrama Supply, S.A. de C.V.	Mexico
15	CEMEX Transporte, S.A. de C.V.	Mexico
16	Servicios Promexma, S.A. de C.V.	Mexico
17	BIM Infraestructura, S.A. de C.V.	Mexico
18	CEMEX Vivienda, S.A. de C.V.	Mexico
19	RMC Holdings B.V.	The Netherlands
20	CEMEX Ventures B.V.	The Netherlands
21	APO Cement Corporation	Philippines
22	CEMEX Holdings Philippines, Inc.	Philippines
23	Solid Cement Corporation	Philippines
24	CEMEX Asia Holdings Ltd.	Singapore
25	CEMEX Construction Materials Pacific, LLC	USA
26	CEMEX International Trading LLC	USA
27	CEMEX Materials, LLC	USA

28	CEMEX Construction Materials Florida, LLC	USA
29	CEMEX, Inc.	USA
30	CEMEX Finance LLC	USA
31	CEMEX Corp.	USA
32	Transenergy, Inc.	USA
33	CEMEX Holdings, Inc.	USA
34	Sunbelt Investments Inc.	USA
35	CEMEX Global Sourcing, Inc.	USA
36	CEMEX Admix USA, LLC	USA
37	CEMEX Construction Materials South, LLC	USA
38	CEMEX Construction Materials Atlantic, LLC	USA
39	CEMEX Cement of Louisiana, Inc.	USA
40	RMC Pacific Materials, LLC	USA
41	Cement Transit Company	USA
42	CEMEX Nevada, LLC	USA
43	New Line Transport, LLC	USA
44	CEMEX Construction Materials Houston, LLC	USA
45	CEMEX Leasing LLC	USA
46	Readymix Materials Holdings, LLC	USA
47	Twin Mountain Rock Company	USA
48	Guernsey Stone Co.	USA
49	Western Equipment Co.	USA
50	CEMEX Steel Framing, Inc.	USA
51	CEMEX AM Holdings, LLC	USA
52	CEMEX Caribbean, LLC	USA
53	CEMEX SW Florida Limestone Holdings, LLC	USA
54	CEMEX SW Florida Sand Holdings, LLC	USA
55	Hogan Island Limestone, LLC	USA
56	Immokalee Sand, LLC	USA
57	MILI, L.L.C.	USA
58	OXI, L.L.C.	USA

59	Mineral Resource Technologies, Inc.	USA
60	VAPPS, LLC	USA
61	ALC Las Vegas Mining Claims, LLC	USA
62	LV Western Mining Claims, LLC	USA
63	CEMEX Southeast Holdings LLC	USA
64	CEMEX Southeast LLC	USA
65	Ready Mix USA, LLC	USA
66	Cemento Bayano, S.A.	Panama
67	Pavimentos Especializados, S.A.	Panama
68	CEMEX Colombia S.A.	Colombia
69	Cemex Premezclados de Colombia S.A.	Colombia
70	Cemex Transportes de Colombia S.A.	Colombia
71	Central de Mezclas S.A.	Colombia
72	Neoris Colombia S.A.S.	Colombia
73	ZONA FRANCA ESPECIAL CEMENTERA DEL MAGDALENA MEDIO S.A.S. (ZOMAM S.A.S.)	Colombia
74	CEMEX España, S.A.	Spain
75	CEMEX ESPAÑA OPERACIONES, S.L.U.	Spain
76	CEMEX LatamATAM HOLDINGS Holdings, S.A.	Spain
77	CEMEX Jamaica Limited	Jamaica
78	CEMEX (Costa Rica), S.A.	Costa Rica
79	CEMEX Nicaragua, S.A.	Nicaragua
80	CEMEX El Salvador, S.A. de C.V.	Salvador
81	CEMEX Haití	Haiti
82	Assiut Cement Company	Egypt
83	CEMEX Deutschland AG	Germany
84	CEMEX Holdings (Israel) Ltd.	Israel
85	Chemocrete Ltd.	Israel
86	Lime & Stone Production Company Ltd.	Israel
87	Readymix Industries (Israel) Ltd.	Israel
88	Kadmani Readymix Concrete Ltd.	Israel
89	CEMEX UK	UK

90	CEMEX Investments Limited	UK
91	CEMEX UK Operations Limited	UK
92	CEMEX UK Cement Limited	UK
93	CEMEX UK Marine Limited	UK
94	CEMEX Paving Solutions Limited	UK
95	CEMEX UK Materials Limited	UK
96	CEMEX UK Services Limited	UK
97	CEMEX UK Properties Limited	UK
98	RMC Explorations Ltd	UK
99	The Rugby Group Ltd	UK
100	RMC Russell Ltd	UK
101	Mineral And Energy Resources (UK) Limited	UK
102	CEMEX Hrvatska d.d.	Croatia
103	Menkent, S. de R.L. de C.V.	Mexico
104	Cemex de Puerto Rico Inc.	Puerto Rico
105	CEMEX Dominicana, S.A.	Dominican Republic
106	CEMEX Polska Sp. z.o.o.	Poland
107	CEMEX Czech Republic, s.r.o.	Czech Republic
108	CxNetworks N.V.	The Netherlands
109	Neoris N.V.	The Netherlands
110	Sunbulk Shipping Limited	Barbados
111	Cemex LAN Trading Corporation	Barbados
112	Arawak Cement Company Limited	Barbados
113	Cemex France Gestion (Societe Par Actions Simplifiee)	France
114	Gestión Integral de Proyectos S.A.	Guatemala
115	Cementos de Centroamérica, S.A.	Guatemala
116	Cemex Guatemala, S.A.	Guatemala
117	Global Concrete, S.A.	Guatemala
118	CEMEX Perú, S.A.	Peru
119	Cemex Supermix L.L.C.	United Arab Emirates
120	Cemex Topmix L.L.C.	United Arab Emirates

121	Cemex Falcon L.L.C.	United Arab Emirates
122	Lomez International B.V.	The Netherlands
123	Cemex Asia B.V.	The Netherlands
124	Cemex Africa & Middle East Investments B.V.	The Netherlands
125	Interamerican Investments, Inc.	USA
126	Cemex Innovation Holding Ltd.	Switzerland
127	CEMEX Argentina, S.A.	Argentina
128	Trinidad Cement Limited	Trinidad and Tobago
129	Caribbean Cement Company Limited	Jamaica
130	Mustang Re Limited	Bermuda
131	Falcon Re Ltd.	Barbados
132	Apollo Re Ltd.	Barbados
133	Torino Re Ltd.	Barbados
134	CEMEX NY Corporation	USA
135	CEMEX Imports, Inc.	Puerto Rico
136	Cemex Finance Latam B.V.	The Netherlands
137	Louisville Cement Assets Transition Company	USA
138	CEMEX ASIAN SOUTHEAST CORPORATION	The Philippines
139	CCL BUSINESS HOLDINGS, S.L.U. (Sociedad Unipersonal)	Spain
140	Inversiones Secoya, Sociedad Anónima	Nicaragua
141	SUPERQUIMICOS DE CENTROAMERICA, S. A.	Panama
142	TCL Guyana Inc.	Guyana
143	Cemex Luxembourg Holdings S.a.r.l.	Luxembourg