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**Exhibit      21.1**

**LIST**

**OF      REGISTRANT’S SUBSIDIARIES**

| **Percentage**                   **Owned                  By ViewSonic Corporation** |   | **Country of Organization** |
|-------------------------------------------------------------------------------------------|--------|---------------------------------------|
|                                                                                      |   |                                  |
| ViewSonic                  China, Ltd.100%                                                |   | Shanghai,                  P.R.C.     |
|                                                                                      |   |                                  |
| ViewSonic                  Singapore PTE, Ltd.100%                                        |   | Singapore                             |
|                                                                                      |   |                                  |
| ViewSonic                  Hong Kong, Ltd.99%                                             |   | Hong                  Kong            |
|                                                                                      |   |                                  |
| ViewSonic                  Cayman Islands, Ltd.100%                                       |   | Cayman                  Islands       |
|                                                                                      |   |                                  |
| ViewSonic                  Japan K.K.100%                                                 |   | Japan                                 |
|                                                                                      |   |                                  |
| ViewSonic                  International Corporation99.99996%                             |   | Taiwan                  R.O.C.        |
|                                                                                      |   |                                  |
| ViewSonic                  Technology GmbH100%                                            |   | Germany                               |
|                                                                                      |   |                                  |
| ViewSonic                  SARL100%                                                       |   | France                                |
|                                                                                      |   |                                  |
| ViewSonic                  Europe, Ltd.100%                                               |   | United                  Kingdom       |
|                                                                                      |   |                                  |
| VisionBank                  Corporation100%                                               |   | Taiwan                  R.O.C.        |
|                                                                                      |   |                                  |
| ViewAire                  Corporation100%                                                 |   | California,                  U.S.A.   |
|                                                                                      |   |                                  |
| ViewSonic                  Corporation (Australia) PTY, Ltd.100%                          |   | Australia                             |
|                                                                                      |   |                                  |
| VSVB                  Corporation100%                                                     |   | California,                  U.S.A.   |
|                                                                                      |   |                                  |
| ViewSonic                  Technologies (India) Pte Ltd100%                               |   | India                                 |
|                                                                                      |   |                                  |
| ViewSonic                  Display Ltd.100%                                               |   | Hong                  Kong, P.R.C.    |
|                                                                                      |   |                                  |
| ViewSonic                  Display Trading 1 Ltd.100%                                     |   | Hong                  Kong, P.R.C.    |
|                                                                                      |   |                                  |
| ViewSonic                  Display Trading 2 Ltd.100%                                     |   | Hong                  Kong, P.R.C.    |
|                                                                                      |   |                                  |
| ViewSonic                  Mauritius Ltd.100%                                             |   | Mauritius                             |

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