SeAH Global Inc.

SeAH Global (Thailand)

SeAH Global Japan

SeAH Global Vina

SeAH Global India

SeAH CTC

POS-SeAH Steel Wire(Nantong)

POS-SeAH Steel Wire(Tianjin)

POS-SeAH Steel Wire(Thailand)

SeAH Automotive(Nantong)

SeAH Steel America, Inc.

State Pipe & Supply, Inc.

Mobile Coating Solutions, Inc.

JP Steel International, Inc.

SeAH Steel Vina Corp.

SeAH Japan Co., Ltd.

SeAH Steel UAE, LLC.

SeAH Steel Europe S.r.l

Inox Tech S.p.A.

SeAH Steel Investment America, LLC.

SeAH Steel USA, LLC.

SeAH Wind Ltd.