Exhibit 8.1
List of Subsidiaries
| Name | Jurisdiction of Incorporation | Percentage of Ownership | ||||
| Win-Fung Fibreglass Sdn. Bhd. | Malaysia | 100 | % | |||
| WF Venture Ltd. | British Virgin Islands | 100 | % | |||
| Global Key Investment Limited | Hong Kong | 100 | % | |||
| The Rise Bar & Cafe Sdn. Bhd. | Malaysia | 70 | % | |||