Exhibit 8.1

List of Subsidiaries

Name of Subsidiary |  | Jurisdiction of Formation
SGOCO International (HK) Limited |  | Hong Kong
Beijing SGOCO Image Technology Co., Ltd. |  | People’s Republic of China
Giant Financial Services Limited |  | Samoa
Apiguru Pty Ltd. |  | Australia
Vision Lane Limited |  | British Virgin Islands
First Asia Finance Limited |  | Hong Kong
Giant Connection Limited |  | Republic of Seychelles
Giant Credit Limited |  | Hong Kong
11 Hau Fook Street Limited |  | Hong Kong
Paris Sky Limited |  | Marshall Island
Suns Tower Limited (Formerly known as “First Asia Tower Limited”) |  | Hong Kong