EX-8.1 3 exhibit_81.htm EXHIBIT 8.1

exhibit_81.htm - Generated by SEC Publisher for SEC Filing

EXHIBIT 8.1

LIST OF SUBSIDIARIES

• Fujian Xiniya Garments and Weaving Co., Ltd., incorporated in the People’s Republic of China

• Xiamen Xiniya Enterprise Management Consulting Co., Ltd., incorporated in the People’s Republic of China

• Xiniya (China) Company Limited, incorporated in the People’s Republic of China

• Xiniya Holdings Limited, incorporated in Hong Kong S.A.R.