Exhibit 8.1
LIST OF SUBSIDIARIES
1. | China Metro-Rural Limited, a Cayman Islands incorporated company continued in BVI |
2. | China Metro-Rural Exchange Limited, ( ), a HK company |
3. | China Northeast Logistics City Co., Ltd. , ( ), a PRC company |
4. | Tieling Northeast City Advertising Co., Ltd., ( ), a PRC company |
5. | Tieling North Asia Property Management Co., Ltd., ( ), a PRC company |
6. | Tieling North Asia Development Co., Ltd., ( ), a PRC company |
7. | Shenyang Jiataihe Investments Co., Ltd., ( ), a PRC company |
8. | Tieling Northeast City Motor Vehicle Trading Co., Ltd., ( ), a PRC company |
9. | M.S. Electronic Emporium Limited, a BVI company |
10. | China Metro-Rural Development Ltd., ( ), a HK Company |
11. | China Northeast Logistics City Dezhou Co., Ltd., ( ), a PRC company |
12. | Dezhou Northeast City Property Co., Ltd., ( ), a PRC company |
13. | Dezhou North Asia Property Management Co., Ltd., ( ), a PRC company |
14. | Dezhou North Asia Property Co., Ltd. ( ), a PRC company |
15. | Shenzhen China Northeast Logistics City Co., Ltd., ( ), a PRC company |
16. | China Glorious City Development Limited, ( ), a Hong Kong company |
17. | China Glorious City (Hengyang) Co., Ltd., ( ( ) ), a PRC company |
18. | Hengyang Huayan Property Co., Ltd., ( ), a PRC company |
19. | Hengyang Huaqian Property Co., Ltd., ( ), a PRC company |
20. | Hengyang Glorious City Business Co., Ltd., ( ), a PRC company |
21. | Hengyang Glorious City Logistics Co., Ltd., ( ), a PRC company |
22. | China Glorious City Strategic Limited, ( ), a Hong Kong company |
23. | China Glorious City Strategic (Zhoukou) Co., Ltd., ( ( ) ), a PRC company |
24. | Zhoukou Huayu Industries Co., Ltd., ( ), a PRC company |
25. | China Glorious City Investments Limited, ( ), a Hong Kong company |
26. | China Glorious City Investments (Zhoukou) Co., Ltd., ( ( ) , a PRC company |
27. | Zhoukou China Glorious Property Co., Ltd., ( ), a PRC company |
28. | China Glorious City Construction Limited, ( ), a Hong Kong company |