Exhibit 21.1

List of Significant Subsidiaries and Branches of

M17 Entertainment Limited

Subsidiaries	Place of Incorporation
Paktor Pte. Ltd.	Singapore
Gaigai Pte Ltd.	Singapore
Machipopo, Inc.	British Virgin Islands
17 Media (H.K.) Limited	Hong Kong
Paktor MY Sbn Bhd	Malaysia
17 Media Japan Inc.	Japan

Branches	Place of Incorporation
Paktor Pte. Ltd. Taiwan branch	Taiwan
Machipopo, Inc. Taiwan branch	Taiwan