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 | |
| SGO Corporation. | Delaware, USA | |
| Boca International Limited | Hong Kong | |
| 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 | |
| Giant Financial Services Limited | Samoa |