##### 



Exhibit 8
  Name of Company
    
    Country of IncorporationThe Londoner (Hotel) Ltd.
    
    England220 Bloor Street Hotel Inc
    
    Ontario, Canada220 Bloor Street West Partnership
    
    Ontario, CanadaAirport Garden Hotel NV
    
    BelgiumAmerican Commonwealth Assurance Co. Ltd.
    
    BermudaArabian Hotel Management Co. LLC
    
    OmanAsia Pacific Holdings Limited
    
    EnglandAthenaeum Hotel & Touristic Enterprises S.A. (12.5%)
    
    GreeceAvendra LLC 4.50%
    
    Delaware, USAB.V. Amstel Maatschappij
    
    The NetherlandsBarclay Operating Corp.
    
    New York, USABarclay Operating Corp.  Argentina Branch
    
    ArgentinaBBJV Investments Limited
    
    EnglandBCH Hotel Investment, Pte Ltd (10%)
    
    SingaporeBHMC Canada Inc.
    
    CanadaBHR Holdings B.V.
    
    The NetherlandsBHR Luxembourg S.A.R.L.
    
    LuxembourgBHR Overseas (Europe) B.V.
    
    The NetherlandsBHR Overseas (Finance) B.V.
    
    The NetherlandsBHR Pacific Holdings, Inc.
    
    Delaware, USABHR Services (France) S.A.S.
    
    FranceBHR Texas LP
    
    Delaware, USABHR US Holdings B.V.
    
    The NetherlandsBHTC Canada Inc.
    
    CanadaBlackfriars Hotels Ltd. (33.3%)
    
    EnglandBrascan Imobiliaria Hotelaria e Turismo S.A.
    
    BrazilBristol House Club
    
    Texas, USABristol Kansas Beverage Company
    
    Kansas, USABristol Oakbrook Tenant Company
    
    Delaware, USABristol Plano Club
    
    Texas, USABristol Solos Club, Inc.
    
    Delaware, USABristol Texas Beverage Company
    
    Texas, USABVH Hotelbesitzgesellschaft mbH & Co. Verwaltungs KG(67.5%)
    
    GermanyBVH Hotelbesitzgesellschaft mbH (67.4%)
    
    GermanyC.A. Hotel Guayana
    
    VenezuelaCafé Barritz
    
    Texas, USACanobolas Caravan Motel Pty Ltd.
    
    AustraliaCarlton InterContinental (Cannes) SNC
    
    FranceCayo Largo Hotel Assoc. SNC por ASE
    
    Georgia, USACentro de Servicios Hoteleros S.A. de C.V.
    
    MexicoCentrum Finance (Guernsey) Ltd.
    
    Channel IslandsCeylan Holding A.S.
    
    TurkeyCIMS L.P.
    
    Illinois, USACompania Hotelera Nuevos Horizontes
    
    VenezuelaCompania Inter-Continental de Hoteles El Salvador S.A.
    
    VenezuelaCooper Leasing Company Ltd
    
    EnglandCorporaction Turistica Real
    
    BVI San SalvadorCosmostar Holdings Ltd.
    
    British Virgin IslandsCovachas Festivas de America SA
    
    Costa RicaCrowne Plaza (Asia Pacific) Ltd.
    
    Hong KongCrowne Plaza Amsterdam (Management) BV
    
    The NetherlandsCrowne Plaza Hilton Head Holding Co.
    
    Delaware, USACrowne Plaza LAX, LLC
    
    Georgia, USACrowne Plaza LLC
    
    North Carolina, USACulross Finance Ltd.
    
    CaymanDelaville SpA
    
    ItalyDelta Hotels Limited
    
    ScotlandDessarrolladora Holiday Inn, S.A. de C.V. (99%)
    
    MexicoDessarrolladora Siba, S.A. de C.V.
    
    MexicoDorint/IC Management GmbH
    
    GermanyEdinburgh IC Limited
    
    EnglandFBM Dallas, Inc.
    
    Delaware, USAFBM Houston, Inc.
    
    Delaware, USAFBM I-10E, Inc.
    
    Delaware, USAFelCor Lodging Trust Incorporated (12.2%/total Gp Int 17.1%)
    
    Delaware, USAFI Scottsdale, Inc.
    
    Delaware, USAFPS Leominster, Inc.
    
    Delaware, USAFrankfurt Intercontinental Hotels GmbH
    
    GermanyGarden Court France SNC (90%)
    
    France




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General Innkeeping Acceptance Corporation
    
    Tennessee, USAGestion Hotelera Gestel, C.A.(50%)
    
    VenezuelaGIAC Leasing Corporation
    
    Tennessee, USAGolden Hotel Prague Hotels Services s.r.o.
    
    Czech RepublicGrand Hotel du Congo SZARL (50%)
    
    Rep of Congo, ZaireGrand Hotel Inter-Continental Paris SNC
    
    FranceH.I (Burswood) Pty Ltd.
    
    AustraliaH.I (Burswood) Trust
    
    AustraliaH.I. (Newcastle) Pty Ltd.
    
    AustraliaH.I. (Newcastle) Trust
    
    AustraliaH.I. Mexicana Servicios, SA de CV
    
    MexicoH.I. Sara Hospitality Sdn Bhd (30%)
    
    MalaysiaH.I. Soaltee Hotel Co. (P) Ltd. (26%)
    
    Hong KongH.I. Soaltee Management Company Ltd (74%)
    
    Hong KongH.I. Sugarloaf LLC
    
    Georgia, USAHale International Ltd.
    
    British Virgin IslandsHarveys Bar/Remingtons
    
    Texas, USAHB Mass Tenant LLC
    
    Delaware, USAHC International Holdings, Inc.
    
    Delaware, USAHH France Holdings SARL
    
    FranceHH Hotels (EMEA) BV
    
    The NetherlandsHH Hotels (EMEA) BV  Egyptian Branch
    
    EgyptHH Hotels (EMEA) BV  Russian Branch
    
    RussiaHH Hotels (Romania) SRL
    
    RomaniaHH Hotels Tunisia SARL
    
    TunisiaHI (Ireland) Ltd.
    
    EireHI East Houston, Inc.
    
    Delaware, USAHI Hotels Australia Trust
    
    AustraliaHI Jackson, Inc.
    
    Delaware, USAHI Marietta, Inc.
    
    Delaware, USAHIA (T) Pty Ltd.
    
    AustraliaHIA, Inc.
    
    Tennessee, USAHIM (Aruba) NV
    
    ArubaHOB Hotelbesitz-und Verwaltungs GmbH & Co; Objekt Graummansweg KG (99%)
    
    GermanyHOB Hotelbesitz-und Verwaltungs GmbH (100%)
    
    GermanyHochstrasse 3 Hotelgesellschaft mbH
    
    GermanyHofburg Kongresszentrum Betriebsgesellschaft mbH
    
    AustriaHoliday Hospitality Franchising, Inc.
    
    Delaware, USAHoliday Inn (Birmingham Airport) Ltd.
    
    EnglandHoliday Inn (Dijon) SARL
    
    FranceHoliday Inn Cairns Pty Ltd.
    
    AustraliaHoliday Inn Hotelgesellschaft mbH
    
    GermanyHoliday Inn Mexicana S.A.
    
    MexicoHoliday Inn Operadora Mexico S.A. de C.V.
    
    MexicoHoliday Inn Worldwide Insurance Co. (see SCH Insurance Co)75%
    
    Vermont, USAHoliday Inns (Andina) Inc.
    
    Tennessee, USAHoliday Inns (Beijing) Inc.
    
    Tennessee, USAHoliday Inns (Beijing) Ltd.
    
    Hong KongHoliday Inns (Casablanca) Ltd
    
    Hong KongHoliday Inns (China) Ltd.
    
    Hong KongHoliday Inns (Chongging), Inc.
    
    Tennessee, USAHoliday Inns (Courtalin) Holdings SAS
    
    FranceHoliday Inns (Courtalin) SAS
    
    FranceHoliday Inns (Dalian), Inc.
    
    Tennessee, USAHoliday Inns (Downtown Beijing) Ltd.
    
    Hong KongHoliday Inns (Eindhoven) BV
    
    The NetherlandsHoliday Inns (Eindhoven) BV  American Branch
    
    South CarolinaHoliday Inns (Eindhoven) BV  Austrian Branch
    
    AustriaHoliday Inns (England) Ltd.
    
    EnglandHoliday Inns (Germany) LLC
    
    Tennessee, USAHoliday Inns (Germany) LLC  German Branch
    
    GermanyHoliday Inns (Guangzhou), Inc.
    
    Tennessee, USAHoliday Inns (Guilin), Inc.
    
    Tennessee, USAHoliday Inns (Indonesia) B.V.
    
    The NetherlandsHoliday Inns (Indonesia) Ltd.
    
    Hong KongHoliday Inns (Jamaica) Inc.
    
    Tennessee, USAHoliday Inns (Jamaica) Inc.  Jamaica Branch
    
    JamaicaHoliday Inns (Korea) Ltd.
    
    Hong KongHoliday Inns (Macau) Ltd.
    
    Hong KongHoliday Inns (Malaysia) Ltd.
    
    Hong KongHoliday Inns (Manama) Ltd.
    
    Hong KongHoliday Inns (Middle East) Ltd.
    
    Hong KongHoliday Inns (Nepal) Ltd.
    
    Hong KongHoliday Inns (Philippines), Inc.
    
    Tennessee, USA




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##### 



Holiday Inns (Philippines), Inc.  Philippines Branch
    
    PhilippinesHoliday Inns (Phuket) Ltd.
    
    Hong KongHoliday Inns (Saudi Arabia), Inc.
    
    Tennessee, USAHoliday Inns (Shanghai) Ltd.
    
    Hong KongHoliday Inns (South East Asia) Inc.
    
    Tennessee, USAHoliday Inns (South East Asia) Inc.  Singapore Branch
    
    SingaporeHoliday Inns (Suisse) SA
    
    SwitzerlandHoliday Inns (Thailand) Ltd.
    
    Hong KongHoliday Inns (The Netherlands) Inc.
    
    Tennessee, USAHoliday Inns (The Netherlands) Inc.  Dutch Branch
    
    The NetherlandsHoliday Inns (UK), Inc.
    
    Tennessee, USAHoliday Inns (UK), Inc.  Malta Branch
    
    MaltaHoliday Inns (UK), Inc.  UK Branch
    
    EnglandHoliday Inns (Urumqi) Ltd.
    
    Hong KongHoliday Inns (Xiamen) Ltd.
    
    Hong KongHoliday Inns Australia Pty Ltd.
    
    AustraliaHoliday Inns B.V.
    
    The NetherlandsHoliday Inns B.V.  Austria Branch
    
    AustriaHoliday Inns B.V.  UK Branch
    
    EnglandHoliday Inns Crowne Plaza (Beijing), Inc.
    
    Tennessee, USAHoliday Inns Crowne Plaza (Hong Kong), Inc.
    
    Tennessee, USAHoliday Inns de Espana S.A.
    
    SpainHoliday Inns France et Cie SAS
    
    FranceHoliday Inns Holdings (Australia) Pty Ltd.
    
    AustraliaHoliday Inns Inc.
    
    Delaware, USAHoliday Inns International BV
    
    The NetherlandsHoliday Inns Investment (Nepal) Ltd.
    
    Hong KongHoliday Inns Mexico Holdings, Inc.
    
    Kentucky, USAHoliday Inns NV
    
    BelgiumHoliday Inns of America (UK) Ltd.
    
    EnglandHoliday Inns of Belgium NV
    
    BelgiumHoliday Inns of Belgium NV  Swedish Branch
    
    SwedenHoliday Inns SpA
    
    ItalyHoliday Inns von Deutschland GmbH
    
    GermanyHoliday Pacific Equity Corporation
    
    Delaware, USAHoliday Pacific LLC
    
    Delaware, USAHoliday Pacific Partners, LP (12.7%)
    
    Delaware, USAHospitality Network Corporation 16.9%
    
    JapanHotel del Lago C.A. (0.4%)
    
    VenezuelaHotel Equities Fiji Ltd.
    
    FijiHotel Forum Ltd.
    
    EnglandHotel Inter-Continental London (Holdings) SAS
    
    FranceHotel Inter-Continental London Ltd.
    
    EnglandHotelera el Carmen S.A.
    
    SpainHotelera Holiday Inns Andina Limitada
    
    ChileHotelera Holiday Inns Andina Ltd-Chile Branch
    
    ChileHoteles Estelar de Colombia S.A. (4%)
    
    ColombiaHoteles Holiday Inn S.A. de C.V.
    
    MexicoHoteles Y Centros Especializados S.A.
    
    MexicoHoteles Y Turismo HIH Srl
    
    VenezuelaIC US (Holdings) LP
    
    Delaware, USAIHC (Thailand) Ltd.
    
    ThailandIHC Buckhead LLC
    
    Georgia, USAIHC Edinburgh (Holdings) Ltd.
    
    EnglandIHC Franchising LLC
    
    Delaware, USAIHC Hopkins (Holdings) Corp.
    
    Delaware, USAIHC Hotel Ltd.
    
    EnglandIHC Inter-Continental (Holdings) Corp.
    
    Delaware, USAIHC London (Holdings) Ltd.
    
    EnglandIHC May Fair (Holdings) Ltd.
    
    EnglandIHC May Fair Hotel Ltd.
    
    EnglandIHC M-H (Holdings) Corp.
    
    Delaware, USAIHC Overseas (U.K.) Ltd.
    
    EnglandIHC UK (Holdings) Ltd
    
    EnglandIHC United States (Holdings) Corp.
    
    New York, USAIHC Willard (Holdings) Corp.
    
    Delaware, USAIHG (Victoria Park) Pty Ltd
    
    AustraliaIHG Customer Service Ltd
    
    EnglandIHG Cyprus Limited
    
    CyprusIHG ECS (Barbados) SRL
    
    BarbadosIHG Franchising LLC
    
    Delaware, USAIHG Holdings (Australia) Pty Limited
    
    AustraliaIHG Hotels (New Zealand) Limited
    
    New ZealandIHG IT Enabled Services (India) Private Limited
    
    India




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##### 



IHG Management (Maryland) LLC
    
    Delaware, USAIHG Operations (NZ) Limited
    
    New ZealandIHG Queenstown Limited
    
    New ZealandIHG Systems Pty Ltd
    
    AustraliaIllinois Hotels Corp.
    
    Delaware, USAInn Keeper Supply, S.A. de C.V.
    
    MexicoINNvest Realty Corp.
    
    Tennessee, USAInsurance Resource Services, Inc.
    
    Delaware, USAInterContinental (Branston) 1 Ltd
    
    EnglandInter-Continental (Holdings)Canada Inc.
    
    CanadaInter-Continental Central Park South LLC
    
    New York, USAInter-Continental D.C. Operating Corp.
    
    Delaware, USAInter-Continental Europe Finance BV
    
    The NetherlandsInter-Continental Europe Holdings BV
    
    The NetherlandsInter-Continental Florida Investment Corp.
    
    Delaware, USAInter-Continental Florida L.P.
    
    Delaware, USAInter-Continental Florida Operating Corp.
    
    Delaware, USAInter-Continental Florida Partner Corp.
    
    Delaware, USAInter-Continental Holding (Germany) GmbH
    
    GermanyInterContinental Hong Kong Ltd.
    
    Hong KongInter-Continental Hospitality Corp.
    
    Delaware, USAInterContinental Hospitality Corporation
    
    Delaware, USAInter-Continental Hotel Betriebsgesellschaft mbH
    
    AustriaInter-Continental Hotel Investment (S) Pte. Ltd.
    
    SingaporeIntercontinental Hotel Stuttgart Betriebs GmbH & Co. KG
    
    GermanyInterContinental Hoteleira Limitada
    
    BrazilInter-Continental Hotels (Indonesia) B.V.
    
    The NetherlandsInter-Continental Hotels (Montreal) Operating Corp.
    
    Quebec, CanadaInter-Continental Hotels (Montreal) Owning Corp.
    
    Quebec, CanadaInter-Continental Hotels (Overseas) Ltd.
    
    EnglandInterContinental Hotels (Puerto Rico) Inc
    
    Puerto RicoInter-Continental Hotels (Singapore) Pte. Ltd.
    
    SingaporeInter-Continental Hotels Betriebsgesellschaft mbH
    
    GermanyInter-Continental Hotels Corporation
    
    Delaware, USAInter-Continental Hotels Corporation  Cairo Branch
    
    EgyptInter-Continental Hotels Corporation  Jordan Branch
    
    JordanInter-Continental Hotels Corporation  Malaysia Branch
    
    MalaysiaInter-Continental Hotels Corporation  Malta Branch
    
    MaltaInter-Continental Hotels Corporation  Philippines Branch
    
    PhilippinesInter-Continental Hotels Corporation  Poland Branch
    
    PolandInter-Continental Hotels Corporation  Portugal Branch
    
    PortugalInter-Continental Hotels Corporation  Tel Aviv Branch
    
    IsraelInter-Continental Hotels Corporation de Venezuela C.A.
    
    VenezuelaIntercontinental Hotels Corporation Limited
    
    BermudaIntercontinental Hotels Corporation Limited  Egypt Branch
    
    EgyptIntercontinental Hotels Corporation Limited  Saudi Branch
    
    SaudiInter-Continental Hotels Corporation Pty Ltd.
    
    AustraliaInterContinental Hotels Group (Asia Pacific) Pte Ltd
    
    SingaporeInterContinental Hotels Group (Canada) Inc.
    
    CanadaInterContinental Hotels Group (Espana) SA
    
    SpainInterContinental Hotels Group (Japan) Inc.
    
    TennesseeInterContinental Hotels Group (Japan) Inc.  Japan Branch
    
    JapanInetrContinental Hotels Group (New Zealand) Limited
    
    New ZealandInterContinental Hotels Group (Shanghai) Ltd
    
    ChinaInterContinental Hotels Group Customer Services Ltd.
    
    EnglandInterContinental Hotels Group do Brasil Ltda
    
    BrazilInterContinental Hotels Group Finance (CI) Ltd.
    
    JerseyInterContinental Hotels Group Healthcare Trustee Ltd
    
    EnglandInterContinental Hotels Group Limited
    
    EnglandInterContinental Hotels Group Management Services Ltd
    
    EnglandInterContinental Hotels Group Operating Corp.
    
    USAInterContinental Hotels Group PLC
    
    EnglandInterContinental Hotels Group Resources Inc
    
    Delaware, USAInterContinental Hotels Group Resources Inc  Guam Branch
    
    GuamInterContinental Hotels Group Services Company
    
    EnglandInterContinental Hotels Group Services Company  Spanish Branch
    
    SpainInter-Continental Hotels Italia, SrL
    
    ItalyInterContinental Hotels Limited
    
    EnglandIntercontinental Hotels Management GmbH
    
    GermanyInterContinental Hotels Nevada Corporation
    
    NevadaInter-Continental Hotels of San Francisco Inc.
    
    Delaware, USAInter-Continental Hotels Saudi Arabia Ltd.
    
    Saudi ArabiaInter-Continental Jeddah Corp.
    
    Delaware, USAInter-Continental Management (Australia) Pty Limited
    
    Australia




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##### 



Inter-Continental Netherlands CV
    
    The NetherlandsInter-Continental Overseas Holding Corporation
    
    Delaware, USAInterContinental Overseas Holding Corporation  Bermuda Branch
    
    BermudaInterContinental Overseas Holding Corporation  Egyptian Branch
    
    EgyptInterContinental Overseas Holding Corporation  Jamaican Branch
    
    JamaicaInterContinental Overseas Holding Corporation  Slovakia Branch
    
    SlovakiaInter-Continental Szalloda Budapest Rt.
    
    HungaryIntercora Limited (65%)
    
    BermudaInternational Airport Hotel Ltd.
    
    IrelandInthotel SA (92%)
    
    SpainKenya Hotel Properties Ltd. (33.8%)
    
    KenyaKumul Hotels Ltd. (18%)
    
    Papua New GuineaLaper S.A.
    
    SwitzerlandLIMNA Hotelbetriebsgesellschaft mbH (67.4%)
    
    GermanyLIMNA Hotelbetriebsgesellschaft mbH Verwaltungs KG(67.5%)
    
    GermanyLouisiana Acquisitions Corp.
    
    Delaware, USAMaya Baiduri Sdn Bhd (50%)
    
    MalaysiaMifala Holdings (Vanuatu) Ltd.
    
    VanuatuNetherlands International Hotels BV (17%)
    
    The NetherlandsNuevas Fronteras S.A. (23.66%)
    
    ArgentinaOmega Hotels Limited
    
    EireOpenworld Ltd (5.97%)
    
    EnglandOrbis Travel Bureau (12%)
    
    New York, USAOSPR Pty Ltd.
    
    AustraliaPanacon
    
    Louisiana, USAParkroyal Motor Hotels Pty Ltd.
    
    AustraliaPegasus Systems Inc.
    
    Delaware, USAPenrod Club Texas (Non Profit)
    
    Texas, USAPershing Associates (7.5%)
    
    District of ColumbiaPins & Pockets Club, Inc.
    
    Texas, USAPollstrong Limited
    
    EnglandPowell Pine, Inc.
    
    Delaware, USAPremier Hotels (Christchurch) Ltd.
    
    New ZealandPresident Hotel & Tower Co Ltd. (30%)
    
    SingaporePriscilla Holiday of Texas, Inc.
    
    Delaware, USAPT Jakarta International Hotels & Development 0.5151%
    
    IndonesiaPT SC Hotels & Resorts Indonesia
    
    IndonesiaRDP Royal Palm Hotel Ltd.
    
    Delaware, USARednor Inc.
    
    Utah, USAResort Services International (Cayo Largo) LP SE
    
    Delaware, USARH Resort Staff Co. Pty Ltd
    
    AustraliaSanta Fe
    
    MexicoSC (Andina) Inc. (formerly Holiday Inns (Andina) Inc.
    
    Tennessee, USASC Cellars Ltd.
    
    EnglandSC ESOP Trustee (Jersey) Ltd.
    
    JerseySC Finance Investments Co.
    
    EnglandSC Finance Investments Two Co.
    
    EnglandSC Hotels (Singapore) Pte Ltd
    
    SingaporeSC Hotels & Resorts (Asia Pacific) Pte Ltd.
    
    SingaporeSC Hotels & Resorts (Australia) Pty Ltd.
    
    AustraliaSC Hotels & Resorts (Greater China) Ltd
    
    Hong KongSC Hotels & Resorts (India) Private Ltd.
    
    IndiaSC Hotels & Resorts (Jamaica) Ltd
    
    JamaicaSC Hotels International Services, Inc.
    
    Delaware, USASC Hotels Management Services, Inc.
    
    Delaware, USASC Hotels Services (Guangzhou) Ltd.
    
    ChinaSC Hotels UK Pensions SARL
    
    LuxembourgSC Investment Minorities Ltd.
    
    EnglandSC Investments Number 2 Ltd.
    
    EnglandSC Investments Number 3 Ltd.
    
    EnglandSC Leisure Group Ltd.
    
    EnglandSC Luxembourg Investments SARL
    
    LuxembourgSC NAS 2 Ltd.
    
    EnglandSC NAS 3 Ltd.
    
    EnglandSC QUEST Ltd
    
    EnglandSC Racing Gilbraltar Ltd.
    
    GibraltarSC Reservations (Philippines) Inc  Philippines Branch
    
    PhillippinesSC Reservations (Philippines) Inc(formerly Holiday Inn (Beijing) Inc
    
    Tennessee, USASC Southwick (UK) Ltd.
    
    EnglandSC Trademarks Ltd.
    
    EnglandSC Wine Bars Ltd.
    
    EnglandSCH (Barbados) Ltd.
    
    BarbadosSCH (China) Investments Ltd.
    
    Hong KongSCH Insurance Company 75%
    
    Vermont, USA




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SCH Minority Holdings LLC
    
    Delaware, USASCH Residence (France) SNC
    
    FranceSCIH Branston 1
    
    EnglandSCIH Branston 2
    
    EnglandSCIH Branston 3
    
    EnglandSFH Associates L.P.
    
    California, USASIBA ATLAS
    
    MexicoSIBA ESTACIONAMIENTS
    
    MexicoSienna Hotel Sp.Z.o.o.
    
    PolandSix Continents (NAS) PLC
    
    EnglandSix Continents Corporate Services Co
    
    EnglandSix Continents Holdings Ltd.
    
    EnglandSix Continents Hotels de Colombia SA
    
    ColombiaSix Continents Hotels International Ltd.
    
    EnglandSix Continents Hotels, Inc.
    
    DelawareSix Continents International Holdings BV
    
    The NetherlandsSix Continents Investments Ltd.
    
    EnglandSix Continents Leisure Ltd.
    
    EnglandSix Continents Limited (formerly PLC)
    
    EnglandSix Continents Overseas Holdings Ltd.
    
    EnglandSix Continents Profit Share Scheme Trustee Ltd.
    
    EnglandSix Continents Restaurants Ltd.
    
    EnglandSixCo Financing 1
    
    EnglandSixCo Financing 2
    
    EnglandSixCo North America, Inc.
    
    DelawareSNC de LHotel Inter-Continental Paris
    
    FranceSoaltee Hotel Ltd. (10%)
    
    NepalSociete des Grands Hotels du Liban (2%)
    
    LebanonSociete des Hotels InterContinental France SNC
    
    FranceSociete des Hotels Reunis SAS
    
    FranceSociete Immobiliere Kinoise SZARL (50%)
    
    Rep of Congo, ZaireSociete Nouvelle du Grand Hotel SA
    
    FranceSolos
    
    Texas, USASouthern Pacific Hotel Corp. (BVI) Ltd.
    
    British Virgin IslandsSouthern Pacific Hotel Corp. Holdings Pty Ltd.
    
    AustraliaSouthern Pacific Hotels (Indonesia) Ltd.
    
    British Virgin IslandsSouthern Pacific Hotels Operations Ltd.
    
    British Virgin IslandsSouthern Pacific Hotels Properties Limited
    
    British Virgin IslandsSouthern Pacific Hotels Ltd.
    
    AustraliaSouthwick Ltd.
    
    CaymanSPH International Pty Ltd.
    
    AustraliaSPHC (Asia) Limited
    
    Hong KongSPHC (IP) Pty Ltd.
    
    AustraliaSPHC Australia Ltd.
    
    SingaporeSPHC Equities Ltd.
    
    New ZealandSPHC Group Pty Ltd.
    
    AustraliaSPHC Management Ltd.
    
    Papua New GuineaSPHC Nominees Pty Ltd
    
    AustraliaSSABCO Ltd. (liquidation candidate)
    
    EnglandSt Lucia Management Services LLC
    
    Delaware, USAStaybridge Markham Inc
    
    Ontario, CanadaTahiti Bachcomber SA (15.8%)
    
    TahitiTAK How Investment Limited (10%)
    
    Hong KongTH Management Ltd.
    
    New ZealandThe GL Hotels Limited (12.6%)
    
    India




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##### 



The GL Hotels Ltd. (12.6%)
    
    IndiaThe Hotel Clearing Corp.
    
    Delaware, USATHISCO
    
    Delaware, USATian An Hotels International Limited (50%)
    
    Hong KongTLCI Limited
    
    New Zealand/Cook IslandsTop of the Cross Pty Ltd.
    
    AustraliaTotRusUs (Russian Branch of HH Hotels (EMEA) BV
    
    RussiaTravel Holdings (Australia) Pty Ltd.
    
    AustraliaTravelodge Cook Islands Ltd. (See TLCI Limited)
    
    New Zealand/Cook IslandsTravlex Systems Pty Ltd.
    
    AustraliaTrifaith Investments Ltd.
    
    British Virgin IslandsUnion Leasing Company Ltd.
    
    EnglandUniversal de Hoteles SA
    
    ColombiaVictoria Hotels (Christchurch) Ltd.
    
    New ZealandVP Hotels Pty Ltd.(now IHG(Victoria Park) Pty Ltd
    
    AustraliaWhite Shield Insurance Company Ltd.
    
    GibraltarWillard Associates (15.47%)
    
    District of ColumbiaWorld Res Europe Limited
    
    EnglandWorld Trade Center Montreal Hotel Corp. (74.11%)
    
    Quebec, OntarioXenia Hotel Abwicklungs GmbH (in liquidation)
    
    AustriaYokohama Grand Intercontinental Hotel Co. Ltd. (5%)
    
    Japan