Exhibit 8
 INDEX OF COMPANIES
Updated from 30.6.10 to 31.12.10
 Name of Company
    
    Country of IncorporationIHG Management d.o.o. Beograd
    
    Serbia111 East 48th Street Holdings LLC
    
    Delaware, USAAmerican Commonwealth Assurance Co. Ltd.
    
    BermudaArabian Hotel Management Co. LLC
    
    OmanAsia Pacific Holdings Limited
    
    EnglandAvendra LLC
    
    Delaware, USABarclay Operating Corp.
    
    New York, USABeijing Orient Express Hotels Co., Ltd
    
    ChinaBHMC Canada Inc.
    
    CanadaBHR Holdings B.V.
    
    The NetherlandsBHR Luxembourg S.A.R.L.
    
    LuxembourgBHR Overseas (Finance) B.V.
    
    The NetherlandsBHR Pacific Holdings, Inc.
    
    Delaware, USABHR Services (France) SARL.
    
    FranceBHR US Holdings B.V.
    
    The NetherlandsBHTC Canada Inc.
    
    CanadaBristol Oakbrook Tenant Company
    
    Delaware, USACafé Biarritz
    
    Texas, USACarr 625 First Street LLC
    
    Virginia, USACarr 901 N. Fairfax Street LLC
    
    Virginia, USACDC San Francisco LLC
    
    Delaware & California, USAChina Hotel Investment Ltd
    
    BarbadosCompañia Inter-Continental De Hoteles El Salvador SA
    
    El SalvadorCrowne Plaza Amsterdam (Management) BV
    
    The NetherlandsCrowne Plaza LLC
    
    Delaware, USAEdinburgh IC Limited
    
    ScotlandEMERO BV
    
    The NetherlandsGeneral Innkeeping Acceptance Corporation
    
    Tennessee, USAGestion Hotelera Gestel, C.A.
    
    VenezuelaGrand Hotel Inter-Continental Paris SNC
    
    FranceGraviss Hospitality Limited
    
    IndiaGuangzhou SC Hotels Services Ltd.
    
    ChinaH.I (Burswood) Pty Ltd.
    
    AustraliaH.I (Burswood) Trust
    
    AustraliaH.I. (Ireland) Limited
    
    IrelandH.I. Hotels Trust
    
    AustraliaH.I. Mexicana Servicios, SA de CV
    
    MexicoH.I. Soaltee Hotel Co. (P) Ltd.
    
    Hong KongH.I. Soaltee Management Company Ltd
    
    Hong KongH.I. Sugarloaf LLC
    
    Georgia, USAHale International Ltd.
    
    British Virgin IslandsHC International Holdings, Inc.
    
    Delaware, USAHH France Holdings SAS
    
    FranceHH Hotels (EMEA) BV
    
    The NetherlandsHH Hotels (EMEA) BV  Egyptian Branch
    
    EgyptHH Hotels (EMEA) BV  Russian Branch (TotRusUs)
    
    RussiaHH Hotels (Romania) SRL
    
    RomaniaHIA (T) Pty Ltd.
    
    AustraliaHIM (Aruba) NV
    
    ArubaHoliday Hospitality Franchising, Inc.
    
    Delaware, USAHoliday Inn Cairns Pty Ltd.
    
    AustraliaHoliday Inn Mexicana S.A.
    
    MexicoHoliday Inns (Beijing) Ltd.
    
    Hong KongHoliday Inns (China) Ltd.
    
    Hong KongHoliday Inns (Chongqing), Inc.
    
    Tennessee, USAHoliday Inns (Courtalin) Holdings SAS
    
    FranceHoliday Inns (Courtalin) SAS
    
    FranceHoliday Inns (England) Ltd.
    
    EnglandHoliday Inns (Germany) LLC
    
    Tennessee, USAHoliday Inns (Germany) LLC  German Branch
    
    GermanyHoliday Inns (Guangzhou), Inc.
    
    Tennessee, USAHoliday Inns (Jamaica) Inc.
    
    Tennessee, USA




---



##### 



INDEX OF COMPANIES
Updated from 30.6.10 to 31.12.10
 Name of Company
    
    Country of IncorporationHoliday Inns (Jamaica) Inc.  Jamaica Branch
    
    JamaicaHoliday Inns (Macau) Ltd.
    
    Hong KongHoliday Inns (Malaysia) Ltd.
    
    Hong KongHoliday Inns (Middle East) Ltd  Cairo Branch
    
    EgyptHoliday Inns (Middle East) Ltd  Dubai Branch
    
    UAEHoliday Inns (Middle East) Ltd  Jordan Branch
    
    JordanHoliday Inns (Middle East) Ltd.
    
    Hong KongHoliday Inns (Philippines), Inc.
    
    Tennessee, USAHoliday Inns (Philippines), Inc.  Philippines Branch
    
    PhilippinesHoliday 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 (Thailand) Ltd.
    
    Hong KongHoliday Inns (UK), Inc.
    
    Tennessee, USAHoliday Inns (UK), Inc.  Malta Branch
    
    MaltaHoliday Inns (UK), Inc.  UK Branch
    
    EnglandHoliday Inns Crowne Plaza (Hong Kong), Inc.
    
    Tennessee, USAHoliday Inns de Espana S.A.
    
    SpainHoliday Inns Holdings (Australia) Pty Ltd.
    
    AustraliaHoliday Inns Inc.
    
    Delaware, USAHoliday Inns Investment (Nepal) Ltd.
    
    Hong KongHoliday Inns of America (UK) Ltd.
    
    EnglandHoliday Inns of Belgium NV
    
    BelgiumHoliday Inns of Belgium NV  Swedish Branch
    
    SwedenHoliday Pacific Equity Corporation
    
    Delaware, USAHoliday Pacific LLC
    
    Delaware, USAHoliday Pacific Partners, LP
    
    Delaware, USAHospitality Network Corporation
    
    JapanHotel Forum
    
    EnglandHotel Guayana C.A.
    
    VenezuelaHotel InterContinental London (Holdings) Limited
    
    EnglandHotel Inter-Continental London Ltd.
    
    EnglandHoteles Estelar de Colombia S.A.
    
    ColombiaHoteles Y Turismo HIH Srl
    
    VenezuelaIC Hotelbetriebsfuhrungs GmbH
    
    AustriaIC Hotels UK Pension Trust Ltd
    
    EnglandIC International Hotels Limited Liability Company
    
    RussiaIHC Buckhead LLC
    
    Georgia, USAIHC Edinburgh (Holdings)
    
    EnglandIHC Hopkins (Holdings) Corp.
    
    Delaware, USAIHC Hotel Ltd.
    
    EnglandIHC Inter-Continental (Holdings) Corp.
    
    Delaware, USAIHC London (Holdings)
    
    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 (Australasia) Limited
    
    SingaporeIHG (Marseille) SAS
    
    FranceIHG (Thailand) Limited
    
    ThailandIHG (Victoria Park) Pty Ltd
    
    AustraliaIHG ANA Hotels Group Japan LLC
    
    JapanIHG ANA Hotels Holdings Co., Ltd
    
    JapanIHG Bangkok Ltd
    
    British Virgin IslandsIHG Community Development, LLC
    
    Georgia, USAIHG Cyprus Limited
    
    CyprusIHG ECS (Barbados) SRL
    
    BarbadosIHG Franchising Brasil Ltda
    
    BrazilIHG Franchising DR Corporation
    
    Delaware, USA




---



##### 



INDEX OF COMPANIES
Updated from 30.6.10 to 31.12.10
 Name of Company
    
    Country of IncorporationIHG Franchising DR Corporation  Dominican Republic Branch
    
    Delaware, USAIHG Franchising LLC
    
    Delaware, USAIHG Hotels (New Zealand) Limited
    
    New ZealandIHG Hotels Limited
    
    EnglandIHG Hotels Management (Australia) Pty Limited
    
    AustraliaIHG International Partnership
    
    EnglandIHG IT Services (India) Private Limited
    
    IndiaIHG Japan (Management) LLC
    
    JapanIHG Japan (Osaka) LLC
    
    JapanIHG Management (Maryland) LLC
    
    Maryland, USAIHG Management (Netherlands) B.V.
    
    The NetherlandsIHG Management (Netherlands) B.V.   Indonesia Branch
    
    IndonesiaIHG PS Nominees Limited
    
    EnglandIHG Queenstown Limited
    
    New ZealandIHG Systems Pty Ltd
    
    AustraliaIHG Szalloda Budapest Szolgaltato Kft
    
    HungaryIllinois Hotels Corp.
    
    Delaware, USAIND East Village SD Holdings LLC
    
    Delaware & California, USAInterContinental (Branston) 1 Ltd
    
    EnglandInterContinental (PB) 1
    
    EnglandInterContinental (PB) 2 Limited
    
    EnglandInterContinental (PB) 3 Limited
    
    EnglandInter-Continental D.C. Operating Corp.
    
    Delaware, USAInter-Continental Florida Investment Corp.
    
    Delaware, USAInter-Continental Florida Partner Corp.
    
    Delaware, USAInterContinental Gestion Hotelera S.L.
    
    SpainInterContinental Hong Kong Ltd.
    
    Hong KongInter-Continental Hospitality Corporation
    
    Delaware, USAInter-Continental Hoteleira Limitada
    
    BrazilInter-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 Corporation
    
    Delaware, USAInter-Continental Hotels Corporation  Cairo Branch
    
    EgyptInter-Continental Hotels Corporation  Jordan Branch
    
    JordanInter-Continental Hotels Corporation  Malta Branch
    
    MaltaInter-Continental Hotels Corporation  Philippines Branch
    
    PhilippinesInter-Continental Hotels Corporation  Poland Branch
    
    PolandInter-Continental Hotels Corporation  Tel Aviv Branch
    
    IsraelInter-Continental Hotels Corporation de Venezuela C.A.
    
    VenezuelaIntercontinental Hotels Corporation Limited
    
    BermudaIntercontinental Hotels Corporation Limited  Kenya Branch
    
    KenyaIntercontinental Hotels Corporation Limited  Saudi Branch
    
    SaudiInterContinental Hotels Employee Share Ownership Trust
    
    JerseyInterContinental Hotels Group (Asia Pacific) Pte Ltd
    
    SingaporeInterContinental Hotels Group (Asia Pacific) Pte Ltd  Korean Branch
    
    KoreaInterContinental Hotels Group (Australia) Pty Limited
    
    AustraliaInterContinental Hotels Group (Canada) Inc.
    
    CanadaInterContinental Hotels Group (Espana) SA
    
    SpainInterContinental Hotels Group (Greater China) Limited
    
    Hong KongInterContinental Hotels Group (Greater China) Limited  Maldives branch
    
    MaldivesInterContinental Hotels Group (India) Pvt. Ltd.
    
    IndiaInterContinental Hotels Group (Japan) Inc.
    
    Tennessee, USAInterContinental Hotels Group (Japan) Inc.  Japan Branch
    
    JapanInterContinental Hotels Group (New Zealand) Limited
    
    New ZealandInterContinental Hotels Group (Shanghai) Ltd
    
    ChinaInterContinental Hotels Group Customer Services Ltd.
    
    EnglandInterContinental Hotels Group do Brasil Limitada
    
    BrazilInterContinental Hotels Group Finance (CI)
    
    JerseyInterContinental Hotels Group Healthcare Trustee Ltd
    
    EnglandInterContinental Hotels Group Operating Corp.
    
    Delaware, USA




---



##### 



INDEX OF COMPANIES
Updated from 30.6.10 to 31.12.10
 Name of Company
    
    Country of IncorporationInterContinental Hotels Group PLC
    
    EnglandInterContinental Hotels Group Resources Inc
    
    Delaware, USAInterContinental Hotels Group Resources Inc  Guam Branch
    
    GuamInterContinental Hotels Group Services Company
    
    EnglandInterContinental Hotels Italia, SrL
    
    ItalyInterContinental Hotels Limited
    
    EnglandIntercontinental Hotels Management GmbH
    
    GermanyInterContinental Hotels Nevada Corporation
    
    Nevada, USAInter-Continental Hotels of San Francisco Inc.
    
    Delaware, USAInter-Continental Hotels Saudi Arabia Ltd.
    
    Saudi ArabiaInter-Continental IOHC (Mauritius) Limited
    
    MauritiusInter-Continental Management (Australia) Pty Limited
    
    AustraliaInterContinental Overseas Holding Corporation
    
    Delaware, USAInterContinental Overseas Holding Corporation  Bermuda Branch
    
    BermudaInterContinental Overseas Holding Corporation  Czech Republic Branch
    
    Czech RepublicInterContinental Overseas Holding Corporation  Egyptian Branch
    
    EgyptInterContinental Overseas Holding Corporation  Jamaican Branch
    
    JamaicaInterContinental Overseas Holding Corporation  Kazakhstan Branch
    
    KazakhstanInterContinental Overseas Holding Corporation  Slovakia Branch
    
    SlovakiaInterContinental Overseas Holding Corporation  Ukraine Branch
    
    UkraineInthotel SA
    
    SpainKenya Hotel Properties Ltd.
    
    KenyaKumul Hotels Ltd.
    
    Papua New GuineaLane Field South Hotel Management LLC
    
    Delaware, USALouisiana Acquisitions Corp.
    
    Delaware, USAMaya Baiduri Sdn Bhd
    
    MalaysiaNuevas Fronteras S.A.
    
    ArgentinaOSPR Pty Ltd.
    
    AustraliaP.T. Jakarta International Hotels & Development
    
    IndonesiaPanacon
    
    Louisiana, USAPershing Associates
    
    District of Columbia, USAPML Services LLC
    
    Maryland, USAPollstrong Limited
    
    EnglandPowell Pine, Inc.
    
    Delaware, USAPresident Hotel & Tower Co Ltd.
    
    SingaporePriscilla Holiday of Texas, Inc.
    
    Delaware, USAPT SC Hotels & Resorts Indonesia
    
    IndonesiaResort Services International (Cayo Largo) L.P.
    
    Georgia, USASBS Maryland Beverage Company LLC
    
    Maryland, USASC Cellars Ltd.
    
    EnglandSC Hotels International Services, Inc.
    
    Delaware, USASC Leisure Group Ltd.
    
    EnglandSC Luxembourg Investments SARL
    
    LuxembourgSC NAS 2 Ltd.
    
    EnglandSC NAS 3
    
    EnglandSC Quest Ltd
    
    EnglandSC Racing Gibraltar
    
    GibraltarSC Reservations (Philippines) Inc
    
    Tennessee, USASC Reservations (Philippines) Inc  Philippines Branch
    
    PhillippinesSCH Insurance Company
    
    Vermont, USASCIH Branston 2
    
    EnglandSCIH Branston 3
    
    EnglandSF MH Acquisition LLC
    
    Delaware, USASFH Associates L.P.
    
    California, USASix Continents Corporate Services
    
    EnglandSix Continents Holdings Ltd.
    
    EnglandSix Continents Hotels de Colombia SA
    
    ColombiaSix Continents Hotels International Ltd.
    
    EnglandSix Continents Hotels, Inc.
    
    Delaware, USASix Continents International Holdings BV
    
    The NetherlandsSix Continents Investments Ltd.
    
    EnglandSix Continents Limited
    
    EnglandSix Continents Overseas Holdings Ltd.
    
    England




---



##### 



INDEX OF COMPANIES
Updated from 30.6.10 to 31.12.10
 Name of Company
    
    Country of IncorporationSix Continents Restaurants Ltd.
    
    EnglandSixCo Financing 1
    
    EnglandSixCo North America, Inc.
    
    Delaware, USASoaltee Hotel Ltd.
    
    NepalSociete des Grands Hotels du Liban
    
    LebanonSociete des Hotels InterContinental France SNC
    
    FranceSociete Immobiliere Kinoise SZARL
    
    Rep of Congo, ZaireSociete Nouvelle du Grand Hotel SA
    
    FranceSouthern Pacific Hotel Corporation (BVI) Ltd.
    
    British Virgin IslandsSouthern Pacific Hotels Properties Limited
    
    British Virgin IslandsSPHC (IP) Pty Ltd.
    
    AustraliaSPHC Group Pty Ltd.
    
    AustraliaSPHC Management Ltd.
    
    Papua New GuineaTahiti Beachcomber SA
    
    TahitiTAK How Investment Limited
    
    Hong KongTian An Hotels International Limited
    
    Hong KongTLCI Ltd
    
    Cook IslandTrifaith Investments Ltd.
    
    British Virgin IslandsUniversal de Hoteles SA
    
    ColombiaWhite Shield Insurance Company Ltd.
    
    GibraltarWillard Associates
    
    District of Columbia, USAWorld Trade Center Montreal Hotel Corp.
    
    Quebec, OntarioYokohama Grand Intercontinental Hotel Co. Ltd.
    
    Japan