Exhibit 21

List of Subsidiaries of China United Insurance Service, Inc.*

*including only wholly-owned and majority owned subsidiaries and excluding the companies in which China United Insurance Service, Inc. has less than 50% of outstanding equity interest

1. ZLI Holdings Limited – Hong Kong

2. Zhengzhou Zhonglian Hengfu Business Consulting Co., Ltd.– PRC

3. Law Anhou Insurance Agency Co., Ltd. (consolidated affiliate) – PRC

4. Jiangsu Law Insurance Broker Co., Ltd. (consolidated affiliate) – PRC

5. Action Holdings Financial Limited – BVI

6. Law Enterprise Co., Ltd. – Taiwan

7. Law Insurance Broker Co., Ltd. – Taiwan

8. Prime Financial Asia Ltd. – Hong Kong

9. Prime Management Consulting (Nanjing) Co., Ltd. – PRC

10. Max Key Investment Ltd. – BVI

11. Prime Asia Corporation, Ltd.– Taiwan

12. Genius Holdings Financial Limited – BVI

13. Genius Investment Consulting Co., Ltd. – Taiwan

14. Joint Broker Co., Limited – Taiwan

15. AIlife International Investment Co., Ltd. – Taiwan

16. Uniwill Insurance Broker Co., Ltd. – Taiwan

17. Prime Management Consulting (Nanjing) Co., Ltd.