Exhibit 8.1

SUBSIDIARIES OF CHINA ZENIX AUTO INTERNATIONAL LIMITED

Subsidiary	Jurisdiction of Organization
China Wheel Limited	Hong Kong
Zhengxing Wheel Group Co., Ltd.	The People’s Republic of China
Zhengxing Group Langfang Wheel Co., Ltd.	The People’s Republic of China
Zhengxing Group Chengdu Wheel Co., Ltd.	The People’s Republic of China
Zhengxing Group Hefei Wheel Co., Ltd.	The People’s Republic of China
Zhengxing Group Benxi Wheel Co., Ltd.	The People’s Republic of China
Hua’an Zhengxing Wheel Co., Ltd.	The People’s Republic of China