Exhibit 8.1

List of Subsidiaries

Name of Subsidiary

    

Jurisdiction of Formation

11 Hau Fook Street Limited

Hong Kong

Apiguru Pty Ltd.

Australia

Beijing SGOCO Image Technology Co., Ltd.

People’s Republic of China

First Asia Finance Limited

Hong Kong

FOR THE FUTURE, Inc.

Republic of Seychelles

Giant Connection Limited

Republic of Seychelles

Giant Credit Limited

Hong Kong

Giant Financial Services Limited

Samoa

Paris Sky Limited

Marshall Islands

Riches Advisory Limited

Hong Kong

Riches Elite Technology (Shenzhen) Co., Ltd.

People’s Republic of China

Riches Finance Group Limited

Hong Kong

Riches Holdings Limited

Cayman Islands

Riches Property Limited

Hong Kong

SGOCO International (HK) Limited

Hong Kong

Suns Tower Limited (Formerly known as “First Asia Tower Limited”)

Hong Kong

Vision Lane Limited

British Virgin Islands