Exhibit 8.1

List of Subsidiaries

Subsidiary	Jurisdiction of Organization
Delta Technology Holdings Inc	USA
Delta Technology Holdings USA Inc.	USA
Elite Ride Limited	British Virgin Islands
Delta Advanced Materials Limited	Hong Kong
Jiangsu Yangtze Delta Fine Chemical Co., Ltd	People’s Republic of China
Binhai Deda Chemical Co., Ltd	People’s Republic of China
Shanghai Ming Yun Tang Tea Limited	People’s Republic of China
Hunan Ming Yun Tang Brand Management Co., Ltd.	People’s Republic of China