Exhibit 8.1

List of Subsidiaries

Name of Subsidiary	Jurisdiction of Formation
SGOCO International (HK) Limited	Hong Kong
Beijing SGOCO Image Technology Co., Ltd.	People’s Republic of China
SGO Corporation.	Delaware, USA
Boca International Limited	Hong Kong
Century Skyway Limited	Hong Kong
Shen Zhen Provizon Technology Co., Limited	People’s Republic of China
Giant Connection Limited	Republic of Seychelles
Giant Credit Limited	Hong Kong
11 Hau Fook Street Limited	Hong Kong
Paris Sky Limited	Marshall Island
First Asia Tower Limited	Hong Kong