EXHIBIT 8.1

LIST OF SIGNIFICANT SUBSIDIARIES

1.	Lorenzo Jewelry Limited, a Hong Kong corporation
2.	Lorenzo Jewellery (Shenzhen) Co., Ltd., a PRC corporation
3.	ENZO International Holdings Ltd., a BVI corporation
4.	ENZO Jewelry Inc., a BVI corporation
5.	Lorenzo Crystal Ltd., a Hong Kong corporation
6.	Lorenzo (Shenzhen) Co., Ltd., a PRC corporation
7.	Wonderful (Shenzhen) Ltd., a PRC corporation
8.	Beijing Rainbow Zhen Ai Ltd., a PRC corporation
9.	Goldleaves Gems (Shenzhen) Co., Ltd., a PRC corporation