EXHIBIT 21

SUBSIDIARIES

Name	Place of incorporation and kind of legal entity	Principal activities and place of operation	Particulars of registered/paid up share capital	Effective interest held
Luduson Holding Company Limited	British Virgin Island	Investment holding	10,000 ordinary shares	100%
Luduson Entertainment Limited	Hong Kong	Sales and marketing	10,000 ordinary shares at par value of HK$1	100%
G Music Asia Limited	British Virgin Islands	Event planning	2 ordinary shares at par value of US$1	100%