Exhibit 8.1



|                                                           |  |              |  |                    |     |  
|---------------------------------------------------------- |  | ------------ |  | ------------------ | --- | -
|Subsidiaries                                               |  | Jurisdiction |  | Ownership Interest |    
|China Mobile Games and Entertainment Group (HK) Limited    |  | Hong Kong    |  |                    | 100 | %
|HYD Holding Limited                                        |  | BVI          |  |                    | 100 | %
|Beauty Wave Limited                                        |  | BVI          |  |                    | 100 | %
|China Wave Group Limited                                   |  | BVI          |  |                    | 100 | %
|Uni-Force Development Limited                              |  | Hong Kong    |  |                    | 100 | %
|Huiyou Digital (Shenzhen) Ltd.                             |  | PRC          |  |                    | 100 | %
|Beijing Dongganlefeng Information Technology Co., Ltd.     |  | PRC          |  |                    | 100 | %
|Beijing Longyuebaifu Information Technology Co., Ltd.      |  | PRC          |  |                    | 100 | %
|Shenzhen Douwan Network Technology Co., Ltd.               |  | PRC          |  |                    | 100 | %
|Shenzhen Yikechuanghui Technology Co., Ltd.                |  | PRC          |  |                    | 100 | %
|Shenzhen Qilewuxian Software Development Co., Ltd.         |  | PRC          |  |                    | 100 | %
|Shenzhen Douqu Software Co., Ltd                           |  | PRC          |  |                    | 80  | %
|OWX Group Limited                                          |  | BVI          |  |                    | 100 | %
|OWX Development Limited                                    |  | BVI          |  |                    | 100 | %
|OWX Hong Kong Limited                                      |  | Hong Kong    |  |                    | 100 | %
|OWX (Beijing) Technology Co., Ltd.                         |  | PRC          |  |                    | 100 | %
|Shenzhen Zhongtuokechuang Technology Co., Ltd.             |  | PRC          |  |                    | 100 | %
|3GUU Holdings Limited                                      |  | BVI          |  |                    | 100 | %
|3GUU Mobile Entertainment Co. Limited                      |  | Hong Kong    |  |                    | 100 | %
|3GUU Mobile Entertainment Industrial Co., Ltd.             |  | BVI          |  |                    | 100 | %
|Guangzhou Yitongtianxia Software Development Co., Ltd.     |  | PRC          |  |                    | 100 | %
|C&V Limited                                                |  | BVI          |  |                    | 51  | %
|C&V Hong Kong Limited                                      |  | Hong Kong    |  |                    | 51  | %
|Shenzhen Leyuansuiyu Technology Development Co., Ltd.      |  | PRC          |  |                    | 60  | %
|Shanghai Suiyue Technology Co., Ltd.                       |  | PRC          |  |                    | 100 | %
|                                                           |  |             
|Affiliated Entity Consolidated in our Financial Statements |  | Jurisdiction |  |                    |    
|Guangzhou Yingzheng Information Technology Co., Ltd.       |  | PRC          |  |                    |     |