Beacon Roofing Supply (BECN) 10-K2009 FY Annual report

Filed: 1 Dec 09, 12:00am

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New words: apportionment, ASC, authoritative, auto, began, BPCO, chose, Codification, codified, coincide, conservative, corroborate, corroborated, Curve, DCF, Dow, fuel, furnish, furnished, guideline, Hardie, honor, identical, Ike, inception, interim, land, lien, literature, marketplace, meaningful, merged, merger, observable, overtime, perpetual, premium, priority, producing, purpose, reconciled, regularly, restructuring, resumed, shift, Simonton, sixteen, step, storm, stronger, sum, thirteen, threshold, Topic, unadjusted, unhedged, unobservable, verifiable, voluntary, weak, workmen

Removed: added, adjusted, Agent, allocated, Bulletin, collectibility, contraction, declared, display, dividend, EITF, EMCO, Emerging, enterprise, FIN, Gulf, mahogany, reconstruction, redeemed, repaid, Reseller, retired, reversal, secondary, seller, split, Task, transition, Tulsa, warrant

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EXHIBIT 21

REGISTRANT'S SUBSIDIARIES

The following table sets forth, at December 1, 2009, 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.

Active Subsidiaries		State of Incorporation

Beacon Sales Acquisition, Inc.		Delaware
Beacon Canada, Inc.		Delaware
Beacon Roofing Supply Canada Company		Nova Scotia

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EXHIBIT 21

REGISTRANT'S SUBSIDIARIES

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