EXHIBIT 8.1
List of Subsidiaries and Affiliated Entities
• | China DRTV, Inc., incorporated in the British Virgin Islands |
• | Smooth Profit Limited, incorporated in the British Virgin Islands |
• | Bright Rainbow Investments Limited, incorporated in the Hong Kong Special Administrative Region of People’s Republic of China |
• | MK AND T Communications Limited, incorporated in the Hong Kong Special Administrative Region of People’s Republic of China |
• | Acorn Information Technology (Shanghai) Co., Ltd., incorporated in the People’s Republic of China |
• | Acorn International Electronic Technology (Shanghai) Co., Ltd., incorporated in the People’s Republic of China |
• | Acorn Trade (Shanghai) Co., Ltd., incorporated in the People’s Republic of China |
• | Beijing Acorn Trade Co., Ltd., incorporated in the People’s Republic of China |
• | Beijing HJZX Software Technology Development Co., Ltd., incorporated in the People’s Republic of China |
• | Beijing Acorn Youngleda Oxygen Generating Co., Ltd., incorporated in the People’s Republic of China |
• | Shanghai Acorn Advertising Broadcasting Co., Ltd., incorporated in the People’s Republic of China |
• | Shanghai Acorn Network Technology Development Co., Ltd., incorporated in the People’s Republic of China |
• | Shanghai HJX Digital Technology Co., Ltd., incorporated in the People’s Republic of China |
• | Yiyang Yukang Communication Equipment Co., Ltd., incorporated in the People’s Republic of China |
• | Zhuhai Acorn Electronic Technology Co., Ltd., incorporated in the People’s Republic of China |
• | Zhongshan Meijin Digital Technology Co., Ltd., incorporated in the People’s Republic of China |
• | Zhuhai Sunrana Bio-tech Co., Ltd., incorporated in the People’s Republic of China |
• | Shanghai Acorn HJX Software Technology Development Co., Ltd, incorporated in the People’s Republic of China |
• | Wuxi Acorn Enterprise Management Consulting Co., Ltd, incorporated in the People’s Republic of China |