Exhibit 21

List of subsidiaries of the registrant


Name		Jurisdiction of organization

JBS USA, LLC		Delaware
JBS USA Finance, Inc.		Delaware
Kabushiki Kaisha SAC Japan		Japan
Swift Beef Company		Delaware
Swift Brands Company		Delaware
JBS Packerland, Inc.		Delaware
S&C Resale Company		Delaware
Swift Pork Company		Delaware
JBS US Holding LLC		Delaware
Swift Refrigerated Foods, S.A. de C.V.		Mexico
JBS Holdco Australia P.L		Australia
JBS Southern Holdco P/L		Australia
Swift & Company International Sales Corporation		Colorado
Miller Bros. Co, Inc.		Utah
JBS Trading International, Inc.		Colorado
Cattle Production System, Inc.		Delaware
JBS Souderton, Inc.		Pennsylvania
JBS Green Bay, Inc.		Delaware
MF Cattle Feeding, Inc.		Colorado
Calf Source, LLC		Wisconsin
Skippack Creek Corporation		Delaware
Five Star Cattle Systems, LLC		Colorado
JBS Five Rivers Cattle Feeding, LLC		Delaware
Moyer Distribution, LLC		Delaware
MOPAC of Virgina, Inc.		Virginia
Mountain View Rendering Company, LLC		Virginia
Northern Colorado Feed, LLC		Colorado
Packerland Distribution, LLC		Delaware
JBS Plainwell, Inc.		Delaware
Packerland Transport, Inc.		Delaware
JBS Tolleson, Inc.		Arizona
S&C Australia Holdco Pty Ltd.		Australia
ZM Australia P/L		Australia
Swift Australia P/L		Australia
Burcher Pty. Limited		Australia
JBS Southern Australia P/L		Australia
Swift Australia (Southern) P/L		Australia
Industry Park Pty Ltd		Australia
Baybrick Pty Ltd.		Australia

JBS USA Holdings, Inc. S-1/A