Exhibit 8.1
MING SHING GROUP HOLDINGS LIMITED
LIST OF SUBSIDIARIES
| Name of subsidiary | Jurisdiction of incorporation or origination | |
| MS (HK) Engineering Limited | Hong Kong | |
| MS Engineering Co., Limited | Hong Kong | |
| MS (HK) Construction Engineering Limited | British Virgin Islands | |
| Lead Benefit International Limited | British Virgin Islands | |
| PMA Nano Carbon Tech Limited | British Virgin Islands | |
| Lead Benefit (HK) Limited | Hong Kong | |
| PMA Nano Carbon Technology Pte. Ltd. | Singapore |