| Name of Subsidiary | Jurisdiction of Incorporation, Organization or Formation | |||||||
| FDO Acquisition Corp. | Delaware | |||||||
| Floor and Decor Outlets of America, Inc. | Delaware | |||||||
| FD Sales Company LLC | Delaware | |||||||
| Floor and Decor Business Information Consultancy (Shanghai) Co., Ltd. | Shanghai | |||||||
| Spartan Surfaces, LLC | Delaware | |||||||