Exhibit 8.1



| |  |  | Ascendium Group Limited (incorporated in the British Virgin Islands)
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| |  |  | Our Medical Services, Ltd. (incorporated in the British Virgin Islands)
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| |  |  | US Proton Therapy Holdings Limited (incorporated in the British Virgin Islands)
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| |  |  | Medstar Overseas Ltd. (incorporated in the British Virgin Islands)
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| |  |  | US Proton Therapy Holdings Limited (Delaware) (incorporated in Delaware, USA)
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| |  |  | China Medical Services Holdings Limited (incorporated in Hong Kong)
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| |  |  | Cyber Medical Network Limited (incorporated in Hong Kong)
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| |  |  | King Cheers Holding Limited (incorporated in Hong Kong)
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| |  |  | China Medstar Pte. Ltd. (incorporated in Singapore)
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| |  |  | CMS Hospital Management Co., Ltd. (incorporated in the PRC)
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| |  |  | Beijing Yundu Internet Technology Co., Ltd. (incorporated in the PRC)
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| |  |  | Shenzhen Aohua Medical Technology & Services Co., Ltd. (incorporated in the PRC)
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| |  |  | Shenzhen Lingdun Technology Co., Ltd. (incorporated in the PRC)
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| |  |  | Tianjin Kangmeng Radiology Equipment Management Co., Ltd. (incorporated in the PRC)
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| |  |  | Changan Hospital Co., Ltd. (incorporated in the PRC)
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| |  |  | Medstar (Shanghai) Leasing Co., Ltd. (incorporated in the PRC)
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| |  |  | Guangzhou Huanan Taihe Medical Technology Ltd. (incorporated in the PRC)
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| |  |  | Wanjie Huaxiang Medical Technology Development Co., Ltd. (incorporated in the PRC)
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| |  |  | Beijing Jinweiyikang Technology Co., Ltd (incorporated in the PRC)
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| |  |  | Guangzhou Jinkangshenyou Investment Co., Ltd (incorporated in the PRC)
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