Exhibit 8.1
LIST OF SUBSIDIARIES OF THE REGISTRANT
| Name of the Entity | Jurisdiction | Ownership Interest | ||
| Quest Holdings International LLC | Ohio, US | 100% | ||
| Ameri-Can Education Group Corp. (“Ameri-Can”) | Ohio, US | 70% | ||
| Quest International Education Center LLC | Ohio, US | 100% | ||
| Highrim Holding International Limited (“Highrim”) | Canada | 100% | ||
| Gilmore INV LLC (“Gilmore”) | Ohio | 100% | ||
| DavisU Canada, Inc. | Canada | 100% owned by Highrim | ||
| Study Up Center LLC | Ohio, US | 100% owned by Highrim | ||
| Skyward Holding International Limited | Canada | 100% owned by Highrim | ||
| Liaison Office, Skyward Holding International Limited | Sri Lanka | 100% owned by Skyward Holding International Limited | ||
| Davis College, Inc. | Ohio | 100% owned by Ameri-Can | ||
| SouthGilmore LLC | Ohio | 40% owned by Gilmore |