EXHIBIT 21

LIST OF SUBSIDIARIES

Name	Place of incorporation and kind of legal entity	Principal activities and place of operation	Particulars of issued/ registered share capital	Effective interest held
Lee Tat International Holdings Limited	British Virgin Islands	Investment holding	50,000 shares at US$1 each	100%
Lee Tat Transportation International Limited	Hong Kong	Logistic and delivery	10,000 ordinary shares for HK$10,000	100%
Cosmos Robotor Holdings Limited	British Virgin Islands	Investment holding	50,000 shares at US$0.001 each	100%
AiTeach International Limited	Hong Kong	AI Business	10,000 ordinary shares for HK$100	100%
Cosmos Robotor AI Education (Shenzhen) Limited	The People’s Republic of China	Education	N/A	100%