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.	Lorenzo (Shenzhen) Co., Ltd., a PRC corporation
4.	Goldleaves Gems (Shenzhen) Co., Ltd., a PRC corporation
5.	Wonderful (Shenzhen) Ltd., a PRC corporation