Exhibit 8.1
Subsidiaries
| Name | Jurisdiction of Formation | |
| New Century Logistics Company Limited | Hong Kong | |
| NCEW Investment Consultancy Limited (formerly known as GLF Cargo Services Limited) | Hong Kong | |
| Win-Tec Transportation Company Limited | Hong Kong | |
| NCL USA Development Company Limited | Nevada, USA | |
| Top Wise International Limited | Hong Kong | |
| Sky Prime Films Production Limited | Hong Kong | |
| Easy Affinity Credit Limited | Hong Kong |