Exhibit 17.1

List of Subsidiary Issuers and Guarantors of U.S Registered Securities

Security

Company Name

Issuer

Guarantor

3.8% USD Notes, due 2028:

ABB Finance (USA) Inc.

X

ABB Ltd

X

2.875% USD Notes, due 2022:

ABB Finance (USA) Inc.

X

ABB Ltd

X

4.375% USD Notes, due 2042:

ABB Finance (USA) Inc.

X

ABB Ltd

X