Exhibit 8.1

List of subsidiaries of Plastec Technologies, Ltd. as of May 30, 2023

Name	Date of incorporation/establishment	Place of incorporation/registration and operation	Percentage of equity interest attributable to the Company		Principal activities
Sun Line Industrial Limited 新麗工業有限公司	April 27, 1993	Hong Kong	100	%	Dormant
Sun Ngai Spraying and Silk Print Co., Ltd.	July 25, 1995	BVI	100	%	Dormant
Sun Terrace Industries Limited	March 2, 2004	BVI	100	%	Dormant
Viewmount Developments Limited 景峰發展有限公司	November 12, 2013	BVI	100	%	Investment holding