Exhibit 8.1
MAGIC EMPIRE GLOBAL LIMITED
LIST OF SUBSIDIARIES
| Name of Subsidiary | Jurisdiction of Incorporation or Organization | |
| Giraffe Financial Holdings Limited | Hong Kong | |
| Giraffe Capital Limited | Hong Kong | |
| Giraffe Investment Limited | Hong Kong | |
| Magic Empire Investment Limited | Hong Kong | |
| Giraffe Corporate Services Limited | Hong Kong |