Exhibit 8.1

List of Significant Subsidiaries

Name	Jurisdiction of incorporation	Relationship with the registrant
NQ International Ltd.	Hong Kong	Wholly owned subsidiary
NQ Mobile (Beijing) Co., Ltd.	PRC	Subsidiary wholly owned by NQ International Ltd.
NQ (Beijing) Co., Ltd.	PRC	Subsidiary wholly owned by NQ International Ltd.
Beijing NQ Mobile Co., Ltd.	PRC	Subsidiary wholly owned by NQ International Ltd.
Beijing NQ Technology Co., Ltd	PRC	Variable interest entity
FL Mobile Inc.	Cayman Islands	Majority owned subsidiary
FL Mobile Jiutian Technology, Co., Ltd.*	PRC	Variable interest entity
Beijing Fanyue Information Technology Co., Ltd.	PRC	Subsidiary wholly owned by FL Mobile Jiutian Technology, Co., Ltd.
Beijing Wanpu Century Co., Ltd	PRC	Variable interest entity

* Also previously translated as Feiliu Jiutian Technology Co., Ltd.,