Asia:

Global Crossing Australia Pty Limited

Global Crossing Hong Kong Limited

Global Crossing Japan KK

Global Crossing Singapore Pte. Ltd.

Bermuda:

Atlantic Crossing Ltd.

GC Crystal Holdings Ltd.

Global Crossing Asia Holdings Ltd.

Global Crossing Australia Holdings Ltd.

Global Crossing Holdings Limited

Global Crossing International Networks Ltd.

Global Crossing International, Ltd.

Global Crossing Network Center Ltd.

Old GMS Holdings Ltd.

PAC Panama Ltd.

South American Crossing Holdings Ltd.

Europe:

Fibernet GmbH

GC IMPSAT Holdings Nederland B.V.

GC Landing Co. GmbH

GC Pan European Crossing France s.a.r.l.

Global Crossing Ireland Limited

Global Crossing Nederland B.V.

Global Crossing PEC Belgium b.v.b.a.

Global Crossing PEC Czech s.r.o.

Global Crossing PEC Danmark ApS

Global Crossing PEC Deutschland GmbH

Global Crossing PEC Espana S.A.

Global Crossing PEC Italia s.r.l.

Global Crossing PEC Luxembourg I S.a.r.l.

Global Crossing PEC Luxembourg II S.a.r.l.

Global Crossing PEC Norge AS

Global Crossing PEC Österreich GmbH

Global Crossing PEC Switzerland AG

Global Crossing PEC Telekomünikasyon Hizmetleri Limited Şirketi

Global Crossing PEC Holdings B.V.

Global Crossing Services Europe Limited

Global Crossing Services Ireland Limited

Global Crossing Sverige A.B.

Global Crossing Ukraine

North America:

ALC Communications Corporation

Ameritel Management, Inc.

Global Crossing Americas Solutions, Inc.

Global Crossing Bandwidth, Inc.

Global Crossing Development Co.

Global Crossing Employee Services Inc.

Global Crossing Local Services, Inc.

Global Crossing North America, Inc.

Global Crossing North American Holdings, Inc.

Global Crossing Telecommunications-Canada, Ltd.

Global Crossing Telecommunications, Inc.

Global Crossing Telemanagement VA, LLC

GT Landing II Corp.

Impsat Fiber Networks, Inc.

International Optical Network, L.L.C.

Racal Telecommunications, Inc.

South America, Mexico & Caribbean:

Corlew Investment S.A.

GC SAC Argentina S.R.L.

G.C. St. Croix Company, Inc.

Global Crossing Argentina S.A.

Global Crossing Chile S.A.

Global Crossing Colombiana Ltda.

Global Crossing Colombia S.A.

Global Crossing Comunicacoes do Brasil Ltda.

Global Crossing Comunicaciones Ecuador S.A.

Global Crossing Costa Rica S.R.L.

Global Crossing Landing Mexicana S. de R.L.

Global Crossing Mexicana, S. de R.L. de C.V.

Global Crossing Mexicana II, S. De R.L. de C.V.

Global Crossing Panama, Inc.

Global Crossing Servicios, S. de R. L. de C. V.

Global Crossing Venezuela S.A.

Impsat Participacoes E Comercial Ltda.

Impsat Peru S.A.

SAC Brasil Holding Ltda.

SAC Brasil S.A.

SAC Panama, S.A.

SAC Peru S.R.L.

Telecom Infrastructure Hardware S.R.L.

United Kingdom:

Fibernet UK Limited

GC Impsat Holdings I Limited

GC Impsat Holdings II Limited

GC Impsat Holdings III Limited

Global Crossing (Bidco) Limited

Global Crossing Conferencing Limited

Global Crossing Europe Limited

Global Crossing Financial Markets Limited

Global Crossing (UK) Finance Plc

Global Crossing (UK) Telecommunications Limited

Pan American Crossing UK Ltd