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EXCEL - IDEA: XBRL DOCUMENT - SCOTTS MIRACLE-GRO COFinancial_Report.xls
EX-32 - EXHIBIT 32 - SCOTTS MIRACLE-GRO COexhibit32smg328201510qf15.htm
EX-31.2 - EXHIBIT 31.2 - SCOTTS MIRACLE-GRO COexhibit312smg328201510qf15.htm
EX-4 - EXHIBIT 4 - SCOTTS MIRACLE-GRO COexhibit4smg-328201510xq2.htm
EX-10.4 - EXHIBIT 10.4 - SCOTTS MIRACLE-GRO COexhibit104smg-328201510xq2.htm
EX-10.8 - EXHIBIT 10.8 - SCOTTS MIRACLE-GRO COexhibit108smg-328201510xq2.htm
EX-10.5 - EXHIBIT 10.5 - SCOTTS MIRACLE-GRO COexhibit105smg-328201510xq2.htm
EX-10.2 - EXHIBIT 10.2 - SCOTTS MIRACLE-GRO COexhibit102smg-328201510xq2.htm
EX-10.6 - EXHIBIT 10.6 - SCOTTS MIRACLE-GRO COexhibit106smg-328201510xq2.htm
EX-10.3 - EXHIBIT 10.3 - SCOTTS MIRACLE-GRO COexhibit103smg-328201510xq2.htm
EX-10.7 - EXHIBIT 10.7 - SCOTTS MIRACLE-GRO COexhibit107smg-328201510xq2.htm
10-Q - 10-Q - SCOTTS MIRACLE-GRO COsmg-328201510xq2.htm
EX-31.1 - EXHIBIT 31.1 - SCOTTS MIRACLE-GRO COexhibit311smg328201510qf15.htm

Exhibit 21

DIRECT AND INDIRECT SUBSIDIARIES OF
THE SCOTTS MIRACLE-GRO COMPANY

Directly owned subsidiaries are located at the left margin, each subsidiary tier thereunder is indented. Subsidiaries are listed under the names of their respective parent entities. Unless otherwise noted, the subsidiaries are wholly-owned.

NAME
 
JURISDICTION OF FORMATION
 
 
 
EG Systems, Inc.
 
Indiana
   SLS Franchise Systems LLC
 
Delaware
Gutwein & Co., Inc.
 
Indiana
OMS Investments, Inc.
 
Delaware
   Scotts Temecula Operations, LLC
 
Delaware
Sanford Scientific, Inc.
 
New York
Scotts Global Investments, Inc.
 
Delaware
   Scotts Switzerland Holdings, SA
 
Switzerland
Scotts Global Services, Inc.
 
Ohio
Scotts Luxembourg SARL
 
Luxembourg
Scotts Manufacturing Company
 
Delaware
   Miracle-Gro Lawn Products, Inc.
 
New York
Scotts Products Co.
 
Ohio
   Scotts Servicios, S.A. de C.V.1
 
Mexico
Scotts Professional Products Co.
 
Ohio
   Scotts Servicios, S.A. de C.V.1
 
Mexico
SMG Growing Media, Inc.
 
Ohio
   AeroGrow International, Inc.2
 
Nevada
   Hyponex Corporation
 
Delaware
   Rod McLellan Company
 
California
   The Hawthorne Gardening Company
 
Delaware
      Hawthorne Hydroponics LLC
 
Delaware
   HGCI, Inc.
 
Nevada
SMGM LLC
 
Ohio
   Scotts-Sierra Investments LLC
 
Delaware
      ASEF BV
 
Netherlands
      Scotts Asia, Limited
 
Hong Kong
      Scotts Australia Pty Limited
 
Australia
         Scotts Gardening Fertilizer (Wuhan) Co., Ltd.
 
China
      Scotts Benelux BVBA3
 
Belgium
      Scotts Canada Ltd.
 
Canada
      Scotts Czech s.r.o.
 
Czech Republic
      Scotts de Mexico SA de CV4
 
Mexico


________________________
1 Scotts Professional Products Co. owns 50% and Scotts Products Co. owns 50%.
2 SMG Growing Media, Inc.’s ownership is 33.14%.
3 OMS Investments, Inc. owns 0.1% and Scotts-Sierra Investments LLC owns the remaining 99.9%.
4 The Scotts Company LLC owns 0.5% and Scotts-Sierra Investments LLC owns the remaining 99.5%.





      Scotts France Holdings SARL
 
France
         Scotts France SAS
 
France
      Scotts Celaflor GmbH
 
Germany
         Scotts Celaflor HGmbH
 
Austria
      Scotts Holdings Limited
 
United Kingdom
         Levington Group Limited
 
United Kingdom
            The Scotts Company (UK) Limited
 
United Kingdom
               The Scotts Company (Manufacturing) Limited
 
United Kingdom
               Humax Horticulture Limited
 
United Kingdom
         O M Scott International Investments Limited
 
United Kingdom
      Scotts Poland Sp.z.o.o.
 
Poland
      Teak 2, Ltd.
 
Delaware
      Turf-Seed (Europe) Limited
 
Ireland
Swiss Farms Products, Inc.
 
Delaware
The Scotts Company LLC
 
Ohio