EXHIBIT 21.1
Subsidiaries of the Registrant
| Subsidiary Name | Country | |
| Attainment Holdings Limited (“Attainment”) | British Virgin Islands | |
| Luck Loyal International Investment Limited (“Luck Loyal”) (1) | Hong Kong | |
| Shenzhen YuePengCheng Motor Co., Ltd. (2) | People’s Republic of China |
| (1) | This company is a wholly-owned subsidiary of Attainment. |
| (2) | This company is a wholly-owned subsidiary of Luck Loyal. |