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
Giant Financial Services Limited	Samoa
Apiguru Pty Ltd.	Australia
Vision Lane Limited	British Virgin Islands
First Asia Finance Limited	Hong Kong
Giant Connection Limited	Republic of Seychelles
Giant Credit Limited	Hong Kong
11 Hau Fook Street Limited	Hong Kong
Paris Sky Limited	Marshall Island
Suns Tower Limited (Formerly known as “First Asia Tower Limited”)	Hong Kong