EXHIBIT 8.1

Principal Subsidiaries of Dunxin Financial Holdings Limited

Subsidiaries:

· True Silver Limited, a British Virgin Islands company

· Chutian Financial Holdings (Hong Kong) Limited, a Hong Kong company

· Hong Kong Four Divisions International Limited, a Hong Kong company

· Hong Kong Three Entities Digital Technology Limited, a Hong Kong company

· Hong Kong YiYou Digital Technology Co., Ltd., a Hong Kong company

· Shenzhen Four Divisions Global Industrial Operation Co., Ltd., a PRC company

· Wuhan Chutian Investment Holding Ltd, a PRC company

Variable Interest Entity:

· Hubei Chutian Microfinance Co., Ltd., a PRC company