EXHIBIT 8.1
LIST OF SUBSIDIARIES
Name of Subsidiary Organization | Jurisdiction of Incorporation or |
ATIF LIMITED | Hong Kong |
Huaya Consultant (Shenzhen) Co., Ltd. | PRC |
Qianhai Asia Era (Shenzhen) International Financial Services Co., Ltd | PRC |
Leaping Group Co., Ltd.* | Cayman Islands |
Yue Zhong International Co., Ltd | BVI |
Yue Zhong Media Co., Ltd | Hong Kong |
Yuezhong (Shengyang) Technology Co. Ltd | PRC |
Leaping Media Group Co., Ltd. | PRC |
Yuezhong (Beijing) Film Co., Ltd. | PRC |
Shenyang Tianniu Media Co., Ltd. | PRC |
Yuezhong Media (Dalian) Co., Ltd | PRC |
Harbin Yuchuzhong Media Co., Ltd. | PRC |
Shenyang Xiagong Hotel Management Co., Ltd | PRC |
Liaoning Leaping International Cinema Management Co. Ltd | PRC |
* A majority-owned subsidiary of ATIF Holdings Limited
ATIF LIMITED Hong Kong
Huaya Consultant (Shenzhen) Co., Ltd. PRC
Co. Ltd
* A majority-owned subsidiary of ATIF Holdings Limited