Exhibit 8.1

List of certain subsidiaries of Grupo Aeroportuario del Sureste, S.A.B. de C.V.


Name of Subsidiary	Jurisdiction	Ownership Interest

Aeropuerto de Cancún, S.A. de C.V.	Mexico		99.99	%

Aeropuerto de Cozumel, S.A. de C.V.⁽¹⁾	Mexico		99.99	%

Aeropuerto de Mérida, S.A. de C.V.	Mexico		99.99	%

Aeropuerto de Huatulco, S.A. de C.V.⁽²⁾	Mexico		99.99	%

Aeropuerto de Oaxaca, S.A. de C.V.	Mexico		99.99	%

Aeropuerto de Veracruz, S.A. de C.V.⁽³⁾	Mexico		99.99	%

Aeropuerto de Villahermosa, S.A. de C.V.	Mexico		99.99	%

Aeropuerto de Tapachula, S.A. de C.V.⁽⁴⁾	Mexico		99.99	%

Aeropuerto de Minatitlán, S.A. de C.V.⁽⁵⁾	Mexico		99.99	%

Servicios Aeroportuarios del Sureste, S.A. de C.V.	Mexico		99.99	%

RH Asur, S.A. de C.V.	Mexico		99.99	%


(1)		As of January 2005, Aeropuerto de Cancún, S.A. de C.V., has an 18.1% equity participation in this airport.

(2)		As of January 2005, Aeropuerto de Cancún, S.A. de C.V., has a 24.2% equity participation in this airport.

(3)		As of January 2005, Aeropuerto de Cancún, S.A. de C.V., has an 8.9% equity participation in this airport.

(4)		As of January 2005, Aeropuerto de Cancún, S.A. de C.V., has a 30.0% equity participation in this airport.

(5)		As of October 2007, Aeropuerto de Cancún, S.A. de C.V., has a 23.4% equity participation in this airport.