EXHIBIT 21.1

SUBSIDIARIES



|                                                                                                               |  |                                       |  |                                 |  
|-------------------------------------------------------------------------------------------------------------- |  | ------------------------------------- |  | ------------------------------- | -
|Name of company                                                                                                |  | Place of incorporation/ establishment |  | Attributableequity interestheld |  
|Alphalink Global Limited                                                                                       |  | British Virgin Islands (BVI)        |  | 100                             | %
|Broadwise Holdings Limited (Broadwise)                                                                       |  | BVI                                   |  | 100                             | %
|COGO Engineering Service (Hong Kong) Limited (Huameng HK)                                                    |  | Hong Kong                             |  | 100                             | %
|COGO Engineering Services Limited (previously known as Huameng Engineering Services Limited) (Huameng
BVI) |  | BVI                                   |  | 100                             | %
|Comloca Technology (Shenzhen) Company Limited (Comloca)                                                      |  | Peoples Republic of China (PRC)    |  | 100                             | %
|Comtech Broadband Corporation Limited (Comtech Broadband)                                                    |  | Hong Kong                             |  | 100                             | %
|Comtech (China) Holding Limited (Comtech China)                                                              |  | BVI                                   |  | 100                             | %
|Comtech Communication Technology (Shenzhen) Company Limited (Comtech Communication)                          |  | PRC                                   |  | 100                             | %
|Comtech Group                                                                                                  |  | Cayman Islands                        |  | 100                             | %
|Comtech (Hong Kong) Holding Limited (Comtech Holding)                                                        |  | BVI                                   |  | 100                             | %
|Comtech International (Hong Kong) Limited (Comtech Hong Kong)                                                |  | Hong Kong                             |  | 100                             | %
|Comtech Software Technology (Shenzhen) Company Limited (Comtech Software)                                    |  | PRC                                   |  | 100                             | %
|Comtech Wireless Limited (Comtech Wireless)                                                                  |  | BVI                                   |  | 100                             | %
|Hong Kong JJT Limited (HK JJT)                                                                               |  | Hong Kong                             |  | 100                             | %
|Epcot Multimedia Technology (Shenzhen) Limited (Epcot)                                                       |  | PRC                                   |  | 100                             | %
|Keen Awards Limited (Keen Awards)                                                                            |  | Hong Kong                             |  | 100                             | %
|Reliable Group Limited                                                                                         |  | BVI                                   |  | 100                             | %
|Shenzhen Comtech International Limited (Shenzhen Comtech)                                                    |  | PRC                                   |  | 100                             | %
|Shanghai E&T System Company Limited (Shanghai E & T)                                                         |  | PRC                                   |  | 100                             | %
|Shenzhen Huameng Software Company Limited (Huameng PRC)                                                      |  | PRC                                   |  | 100                             | %
|Viewtran Technology Limited (Viewtran Cayman)                                                                |  | Cayman Islands                        |  | 100                             | %
|Viewtran Technology (Shenzhen) Co., Limited (Viewtran PRC)                                                   |  | PRC                                   |  | 100                             | %