The following table sets forth, at November
25, 2014, the Registrant’s significant operating subsidiaries and other associated companies and their respective incorporation
jurisdictions. The Registrant owns 100% of the voting securities of each of the subsidiaries listed below. There are no subsidiaries
not listed in the table, which would, in the aggregate, be considered significant.
|Beacon Sales Acquisition, Inc.
|Beacon Canada, Inc.
|Beacon Roofing Supply Canada Company