EXHIBIT 8.1
LIST OF SUBSIDIARIES
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| Fujian Xiniya Garments and Weaving Co., Ltd., incorporated in the People’s Republic of China |
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| Xiamen Xiniya Enterprise Management Consulting Co., Ltd., incorporated in the People’s Republic of China |
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| Xiniya (China) Company Limited, incorporated in the People’s Republic of China |
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| Xiniya Holdings Limited, incorporated in Hong Kong S.A.R. |
