Exhibit 8.1
List of Principal Subsidiaries of the Registrant
| Principal Subsidiaries | Place of Incorporation | |
| Intelligent Living Application Group Limited | British Virgin Islands | |
| Kambo Locksets Limited | Hong Kong | |
| Kambo Hardware Limited | Hong Kong | |
| Bamberg (HK) Limited | Hong Kong | |
| Hing Fat Industrial Limited | Hong Kong | |
| Dongguan Xingfa Hardware Products Co. Ltd. | PRC |