EXHIBIT 8
 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY
 Place of
    
    
    
    Percentage of OwnershipName of Subsidiary
    
    Incorporation
    
    Principal Business Activity
    
    Direct
    
    IndirectWirelessSmart:
    
    Philippines
    
    Cellular mobile services
    
    
    100.0
    
    
    
    Smart Broadband, Inc., or SBI, and Subsidiaries, or SBI Group
    
    Philippines
    
    Internet broadband distribution
    
    
    
    
    
    
    100.0Primeworld Digital Systems, Inc.,
or PDSI
    
    Philippines
    
    Internet broadband distribution services
    
    
    
    
    
    
    100.0I-Contacts Corporation, or I-Contacts
    
    Philippines
    
    Call center services
    
    
    
    
    
    
    100.0Wolfpac Mobile, Inc., or Wolfpac
    
    Philippines
    
    Mobile applications development and services
    
    
    
    
    
    
    100.0Wireless Card, Inc., or WCI
    
    Philippines
    
    Promotion of the sale and/or patronage of debit and/or charge cards
    
    
    
    
    
    
    100.0Smarthub, Inc., or SHI
    
    Philippines
    
    Software development and sale of maintenance and support services
    
    
    
    
    
    
    100.0Smart Money Holdings Corporation,
or SMHC:
    
    Cayman Islands
    
    Investment company
    
    
    
    
    
    
    100.0Smart Money, Inc., or SMI
    
    Cayman Islands
    
    Mobile commerce solutions marketing
    
    
    
    
    
    
    100.0Telecoms Solutions, Inc., or TSI
    
    Mauritius
    
    Mobile commerce platforms
    
    
    
    
    
    
    100.0Far East Capital Limited and Subsidiary
    
    Cayman Islands
    
    Cost effective offshore financing and risk management activities for Smart
    
    
    
    
    
    
    100.0PH Communications Holdings Corporation, or PHC
    
    Philippines
    
    Investment company
    
    
    
    
    
    
    100.0Francom Holdings, Inc., or FHI:
    
    Philippines
    
    Investment company
    
    
    
    
    
    
    100.0Connectivity Unlimited Resource Enterprise, Inc., or CURE
    
    Philippines
    
    Cellular mobile services
    
    
    
    
    
    
    100.0Chikka Holdings Limited, or Chikka, and Subsidiaries, or Chikka Group
    
    British Virgin Islands
    
    Mobile applications development and services; Content provider
    
    
    
    
    
    
    100.0PLDT Communications and Energy Ventures, Inc., or PCEV,
(formerly known as Pilipino Telephone Corporation, or Piltel)
and Subsidiaries, or PCEV Group
    
    Philippines
    
    Investment company
    
    
    
    
    
    
    99.5SmartConnect Holdings Pte. Ltd., or SCH:
    
    Singapore
    
    Investment company
    
    
    
    
    
    
    100.0SmartConnect Global Pte. Ltd., or SGP
    
    Singapore
    
    International trade of satellites and Global System for Mobile Communication, or
GSM, enabled global telecommunications
    
    
    
    
    
    
    100.03rd Brand Pte. Ltd., or 3rd Brand
    
    Singapore
    
    Solutions and systems integration services
    
    
    
    
    
    
    85.0Blue Ocean Wireless, or BOW
    
    Isle of Man
    
    Delivery of GSM communication capability for the maritime sector
    
    
    
    
    
    
    51.0Telesat, Inc., or Telesat*
    
    Philippines
    
    Satellite communications services
    
    
    100.0
    
    
    
    ACeS Philippines Cellular Satellite Corporation, or ACeS Philippines
    
    Philippines
    
    Satellite information and messaging services
    
    
    88.5
    
    
    
    11.5Mabuhay Satellite Corporation, or Mabuhay Satellite*
    
    Philippines
    
    Satellite communications services
    
    
    67.0
    
    
    
    Fixed LinePLDT Clark Telecom, Inc., or ClarkTel
    
    Philippines
    
    Telecommunications services
    
    
    100.0
    
    
    
    PLDT Subic Telecom, Inc., or SubicTel
    
    Philippines
    
    Telecommunications services
    
    
    100.0
    
    
    
    PLDT Global Corporation, or PLDT Global, and Subsidiaries, or PLDT Global Group
    
    British Virgin Islands
    
    Telecommunications services
    
    
    100.0
    
    
    
    Smart-NTT Multimedia, Inc., or SNMI*
    
    Philippines
    
    Data and network services
    
    
    100.0
    
    
    
    PLDT-Philcom, Inc. (formerly known as Philcom Corporation), or Philcom, and Subsidiaries, or Philcom Group
    
    Philippines
    
    Telecommunications services
    
    
    100.0
    
    
    
    PLDT-Maratel, Inc., or Maratel
    
    Philippines
    
    Telecommunications services
    
    
    97.8
    
    
    
    Bonifacio Communications Corporation, or BCC
    
    Philippines
    
    Telecommunications, infrastructure and related value-added services, or VAS
    
    
    75.0
    
    
    
    Information and Communications Technology, or ICTePLDT, Inc., or ePLDT:
    
    Philippines
    
    Information and communications infrastructure for Internet-based services,
e-commerce, customer relationship management and IT-related services
    
    
    100.0
    
    
    
    SPi Technologies, Inc., or SPi, and Subsidiaries, or SPi Group
    
    Philippines
    
    Knowledge processing solutions
    
    
    
    
    
    
    100.0SPi CRM Inc., or SPi CRM (formerly
ePLDT Ventus, Inc.)**
    
    Philippines
    
    Customer relationship management
    
    
    
    
    
    
    100.0Parlance Systems, Inc., or Parlance**
    
    Philippines
    
    Customer relationship management
    
    
    
    
    
    
    Vocativ Systems, Inc., or Vocativ**
    
    Philippines
    
    Customer relationship management
    
    
    
    
    
    
    Infocom Technologies, Inc., or Infocom
    
    Philippines
    
    Internet access services
    
    
    
    
    
    
    99.6BayanTrade, Inc. (formerly BayanTrade Dotcom, Inc.),
or BayanTrade, and Subsidiaries, or BayanTrade Group
    
    Philippines
    
    Internet-based purchasing, IT consulting and professional services
    
    
    
    
    
    
    93.5Digital Paradise, Inc., or Digital Paradise
    
    Philippines
    
    Internet access services
    
    
    
    
    
    
    75.0Level Up!, Inc., or Level Up!
    
    Philippines
    
    Publisher of online games
    
    
    
    
    
    
    57.5netGames, Inc., or netGames
    
    Philippines
    
    Customer relationship management
    
    
    
    
    
    
    57.5
 
 *
    
    Ceased commercial operations**
    
    On April 8, 2010, SPi CRM, Parlance and Vocativ were merged, with SPi CRM as the
surviving entity. 301