|   | (1) | Remedent N.V., a Belgium corporation (“Remedent NV”); |
|--------|-----|-------------------------------------------------------------------|

|   | (2) | Remedent Professional Holdings, Inc., a California corporation; |
|--------|-----|-----------------------------------------------------------------|

|   | (3) | Remedent Professional, Inc., a California corporation (a subsidiary of Remedent Professional Holdings, Inc.), and |
|--------|-----|-------------------------------------------------------------------------------------------------------------------|

|   | (4) | Glamtech-USA, Inc., a Delaware corporation (“Glamtech”). |
|--------|-----|----------------------------------------------------------------------|

|   | (i) | GlamSmile Asia Ltd., a private Hong Kong company –Remedent, Inc. has 50.98% ownership interest in GlamSmile Asia Ltd., which has the following subsidiaries : GlamSmile Studio in Hong Kong, GlamSmile Studio in Mainland China (Beijing) and the GlamSmile Production Lab, also located in China (Beijing) |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii) | GlamSmile Deutschland GmbH, a German private company- Remedent N.V. has  51% ownership interest in GlamSmile Deutschland GmbH |
|--------|------|-----------------------------------------------------------------------------------------------------------------------------------------|

|   | (iii) | Remedent OTC BV, a Belgium corporation (“Remedent OTC”) – Remedent, N.V.  has 50% ownership interest in Remedent OTC |
|--------|-------|--------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (iv) | Sylphar Holding BV, a Dutch holding company (“Sylphar Holding”)-Remedent OTC has a 75% ownership interest  in Sylphar Holding.  As a result of  Remedent N.V.’s 50% ownership interest in Remedent OTC, Remedent, N.V. has a 37.5% ownership interest in Sylphar Holding. |
|--------|------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (v) | Sylphar N.V., a Belgium corporation (wholly owned subsidiary of Sylphar Holding) |
|--------|-----|----------------------------------------------------------------------------------|

|   | (vi) | Sylphar USA, Inc., a Nevada corporation (wholly owned subsidiary of Sylphar Holding) |
|--------|------|--------------------------------------------------------------------------------------|

|   | (vii) | Sylphar  Asia Pte Ltd, formerly Remedent Asia Pte Ltd, a Singapore company (wholly owned subsidiary of Sylphar Holding) |
|--------|-------|-----------------------------------------------------------------------------------------------------------------------------------|

----