Exhibit 8

SUBSIDIARIES OF THE COMPANY

Consolidated Principal Subsidiary	Jurisdiction of Incorporation
Cosmos Regent Ltd	British Virgin Islands
Cyber Generation Limited	British Virgin Islands
Great Windfall Agents Limited	British Virgin Islands
Million Good Limited	British Virgin Islands
Orion Tire Corporation	State of California, United States of America
Supreme Solutions Limited	British Virgin Islands
Ventures Kingdom Limited	British Virgin Islands
Wealth Faith Limited	British Virgin Islands