Exhibit 8

INDEX OF ENTITIES

Updated from 01.07.11 to 31.12.11

InterContinental Hotels Group:



|                                                           |  |                           
|---------------------------------------------------------- |  | --------------------------
|Name of Entity                                             |  | Country of Incorporation  
|IHG Management d.o.o. Beograd                            |  | Serbia                    
|111 East 48th Street Holdings LLC                          |  | Delaware, USA             
|American Commonwealth Assurance Company Limited            |  | Bermuda                   
|Arabian Hotel Management Co. LLC                           |  | Oman                      
|Asia Pacific Holdings Limited                              |  | England                   
|Avendra LLC                                                |  | Delaware, USA             
|Barclay Operating Corp.                                    |  | New York, USA             
|Beijing Orient Express Hotels Co., Ltd                     |  | Peoples Republic of China
|Blue Blood (Tianjin) Equity Investment Management Co., Ltd |  | Peoples Republic of China
|BHMC Canada Inc.                                           |  | Ontario, Canada           
|BHR Holdings B.V.                                          |  | The Netherlands           
|BHR Luxembourg S.A.R.L.                                    |  | Luxembourg                
|BHR Overseas (Finance) B.V.                                |  | The Netherlands           
|BHR Pacific Holdings, Inc.                                 |  | Delaware, USA             
|BHR Services (France) SARL.                                |  | France                    
|BHR US Holdings B.V.                                       |  | The Netherlands           
|BHTC Canada Inc.                                           |  | Ontario, Canada           
|Bristol Oakbrook Tenant Company                            |  | Delaware, USA             
|Café Biarritz                                              |  | Texas, USA                
|Carr 625 First Street LLC                                  |  | Virginia, USA             
|Carr 901 N. Fairfax Street LLC                             |  | Virginia, USA             
|CDC San Francisco LLC                                      |  | Delaware, USA             
|China Hotel Investment Ltd                                 |  | Barbados                  
|Compañia Inter-Continental De Hoteles El Salvador SA       |  | El Salvador               
|Crowne Plaza Amsterdam (Management) BV                     |  | The Netherlands           
|Crowne Plaza LLC                                           |  | Delaware, USA             
|D.I.H (Cyprus) SPV (No. 2) Limited                         |  | Cyprus                    
|D.I.H. (Cyprus) SPV (No.4) Limited                         |  | Cyprus                    
|D.I.H. (Cyprus) SPV (No.6) Limited                         |  | Cyprus                    
|D.I.H. (Cyprus) SPV (No.7) Limited                         |  | Cyprus                    
|D.I.H. (Cyprus) SPV (No.12) Limited                        |  | Cyprus                    
|Duet Smart Hotels (India) Limited                          |  | Cyprus                    
|Duet India Hotels (Ahmedabad) Private Ltd                  |  | India                     
|Duet India Hotels (Bangalore) Private Ltd                  |  | India                     
|Duet India Hotels (Chennai) Private Ltd                    |  | India                     
|Duet India Hotels (Chennai OMR) Private Ltd                |  | India                     
|Duet India Hotels (Hyderabad) Private Ltd                  |  | India                     
|Edinburgh IC Limited                                       |  | Scotland                  
|EMERO BV                                                   |  | The Netherlands           
|General Innkeeping Acceptance Corporation                  |  | Tennessee, USA            
|Gestion Hotelera Gestel, C.A.                              |  | Venezuela                 
|Grand Hotel Inter-Continental Paris SNC                    |  | France                    
|Graviss Hospitality Limited                                |  | India                     
|Guangzhou SC Hotels Services Ltd.                          |  | Peoples Republic of China
|H.I (Burswood) Pty Ltd.                                    |  | Australia                 
|H.I. (Ireland) Limited                                     |  | Ireland                   
|HIA Hotels Trust                                           |  | Australia                 
|H.I. Mexicana Servicios, SA de CV                          |  | Mexico                    
|H.I. Soaltee Hotel Company Private Ltd                     |  | Nepal                     
|H.I. Soaltee Management Company Ltd                        |  | Hong Kong                 
|HI Sugarloaf, LLC                                          |  | Georgia, USA              
|Hale International Ltd.                                    |  | British Virgin Islands    
|HC International Holdings, Inc                             |  | Delaware, USA             
|HH France Holdings SAS                                     |  | France                    



Page 1



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INDEX OF ENTITIES

Updated from 01.07.11 to 31.12.11



|                                                             |  |                
|------------------------------------------------------------ |  | ---------------
|HH Hotels (EMEA)
BV                                          |  | The Netherlands
|HH Hotels (EMEA) BVEgyptian Branch                          |  | Egypt          
|HH Hotels (EMEA) BVRussian Branch (TotRusUs)                |  | Russia         
|HH Hotels (Romania) SRL                                      |  | Romania        
|HIA (T) Pty Ltd                                              |  | Australia      
|HIM (Aruba) NV                                               |  | Aruba          
|Hoft Properties LLC                                          |  | Delaware, USA  
|Holiday Hospitality Franchising, Inc.                        |  | Delaware, USA  
|Holiday Inn Cairns Pty Ltd                                   |  | Australia      
|Holiday Inn Mexicana S.A.                                    |  | Mexico         
|Holiday Inns (Beijing) Ltd.                                  |  | Hong Kong      
|Holiday Inns (China) Ltd                                     |  | Hong Kong      
|Holiday Inns (Chongqing), Inc.                               |  | Tennessee, USA 
|Holiday Inns (Courtalin) Holdings SAS                        |  | France         
|Holiday Inns (Courtalin) SAS                                 |  | France         
|Holiday Inns (England) Ltd.                                  |  | England        
|Holiday Inns (Germany) LLC                                   |  | Tennessee, USA 
|Holiday Inns (Germany) LLCGerman Branch                     |  | Germany        
|Holiday Inns (Guangzhou), Inc.                               |  | Tennessee, USA 
|Holiday Inns (Jamaica) Inc.                                  |  | Tennessee, USA 
|Holiday Inns (Jamaica) Inc.Jamaica Branch                   |  | Jamaica        
|Holiday Inns (Macau) Ltd.                                    |  | Hong Kong      
|Holiday Inns (Malaysia) Ltd.                                 |  | Hong Kong      
|Holiday Inns (Middle East) LtdCairo Branch                  |  | Egypt          
|Holiday Inns (Middle East) LtdDubai Branch                  |  | UAE            
|Holiday Inns (Middle East) LtdJordan Branch                 |  | Jordan         
|Holiday Inns (Middle East) Ltd.                              |  | Hong Kong      
|Holiday Inns (Philippines), Inc.                             |  | Tennessee, USA 
|Holiday Inns (Philippines), Inc.Philippines Branch          |  | Philippines    
|Holiday Inns (Saudi Arabia), Inc.                            |  | Tennessee, USA 
|Holiday Inns (Shanghai) Ltd.                                 |  | Hong Kong      
|Holiday Inns (South East Asia) Inc.                          |  | Tennessee, USA 
|Holiday Inns (South East Asia) Inc.Singapore Branch         |  | Singapore      
|Holiday Inns (Thailand) Ltd.                                 |  | Hong Kong      
|Holiday Inns (U.K.), Inc.                                    |  | Tennessee, USA 
|Holiday Inns (U.K.), Inc.Malta Branch                       |  | Malta          
|Holiday Inns (U.K.), Inc.UK Branch                          |  | England        
|Holiday Inns Crowne Plaza (Hong Kong), Inc.                  |  | Tennessee, USA 
|Holiday Inns Crowne Plaza (Hong Kong), Inc.Hong Kong branch |  | Hong Kong      
|Holiday Inns de Espana S.A.                                  |  | Spain          
|Holiday Inns Holdings (Australia) Pty Ltd.                   |  | Australia      
|Holiday Inns Inc.                                            |  | Delaware, USA  
|Holiday Inns Investment (Nepal) Ltd.                         |  | Hong Kong      
|Holiday Inns of America (UK) Ltd.                            |  | England        
|Holiday Inns of Belgium NV                                   |  | Belgium        
|Holiday Inns of Belgium NVSwedish Branch                    |  | Sweden         
|Holiday Pacific Equity Corporation                           |  | Delaware, USA  
|Holiday Pacific Limited Liability Company                    |  | Delaware, USA  
|Holiday Pacific Partners Limited Partnership                 |  | Delaware, USA  
|Hospitality Network Corporation                              |  | Japan          
|Hotel Forum                                                  |  | England        
|Hotel Guayana C.A.                                           |  | Venezuela      
|Hotel HSC Limitada                                           |  | Brazil         
|Hotel InterContinental London (Holdings) Limited             |  | England        
|Hotel Inter-Continental London Ltd.                          |  | England        
|Hotel JV Services LLC                                        |  | Delaware, USA  
|Hoteles Estelar de Colombia S.A.                             |  | Colombia       



Page 2



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INDEX OF ENTITIES

Updated from 01.07.11 to 31.12.11



|                                                         |  |                       
|-------------------------------------------------------- |  | ----------------------
|Hoteles Y Turismo HIH
Srl                                |  | Venezuela             
|IC Hotelbetriebsfuhrungs GmbH                            |  | Austria               
|IC Hotels Management (Portugal) Unipessoal, Lda          |  | Portugal              
|IC International Hotels Limited Liability Company        |  | Russia                
|IHC Buckhead LLC                                         |  | Georgia, USA          
|IHC Edinburgh (Holdings)                                 |  | England               
|IHC Hopkins (Holdings) Corp.                             |  | Delaware, USA         
|IHC Hotel Ltd.                                           |  | England               
|IHC Inter-Continental (Holdings) Corp.                   |  | Delaware, USA         
|IHC London (Holdings)                                    |  | England               
|IHC May Fair (Holdings) Ltd.                             |  | England               
|IHC May Fair Hotel Ltd.                                  |  | England               
|IHC M-H (Holdings) Corp.                                 |  | Delaware, USA         
|IHC Overseas (U.K.) Ltd.                                 |  | England               
|IHC UK (Holdings) Ltd                                    |  | England               
|IHC United States (Holdings) Corp.                       |  | Delaware, USA         
|IHC Willard (Holdings) Corp.                             |  | Delaware, USA         
|IHG (Australasia) Limited                                |  | Singapore             
|IHG (Marseille) SAS                                      |  | France                
|I.H.C. (Thailand) Ltd                                    |  | Thailand              
|IHG (Thailand) Limited                                   |  | Thailand              
|IHG (Victoria Park) Pty Ltd                              |  | Australia             
|IHG ANA Hotels Group Japan LLC                           |  | Japan                 
|IHG ANA Hotels Holdings Co., Ltd                         |  | Japan                 
|IHG Bangkok Ltd                                          |  | British Virgin Islands
|IHG Community Development, LLC                           |  | Georgia, USA          
|IHG Cyprus Limited                                       |  | Cyprus                
|IHG ECS (Barbados) SRL                                   |  | Barbados              
|IHG Franchising Brasil Ltda                              |  | Brazil                
|IHG Franchising DR Corporation                           |  | Delaware, USA         
|IHG Franchising DR CorporationDominican Republic Branch |  | Dominican Republic    
|IHG Franchising LLC                                      |  | Delaware, USA         
|IHG Hotels (New Zealand) Limited                         |  | New Zealand           
|IHG Hotels Limited                                       |  | England               
|IHG Hotels Management (Australia) Pty Limited            |  | Australia             
|IHG Hotels Nigeria Limited                               |  | Nigeria               
|IHG International Partnership                            |  | England               
|IHG İstanbul Otel Yönetim Limited Şirketi                |  | Turkey                
|IHG IT Services (India) Private Limited                  |  | India                 
|IHG Japan (Management) LLC                               |  | Japan                 
|IHG Japan (Osaka) LLC                                    |  | Japan                 
|IHG Management (Maryland) LLC                            |  | Maryland, USA         
|IHG Management (Netherlands) B.V.                        |  | The Netherlands       
|IHG Management (Netherlands) B.V. Indonesia Branch      |  | Indonesia             
|IHG Orchard Street Member, LLC                           |  | Delaware              
|IHG PS Nominees Limited                                  |  | England               
|IHG Queenstown Limited                                   |  | New Zealand           
|IHG Systems Pty Ltd                                      |  | Australia             
|IHG Szalloda Budapest Szolgaltato Kft                    |  | Hungary               
|IND East Village SD Holdings LLC                         |  | Delaware, USA         
|InterContinental (Branston) 1 Ltd                        |  | England               
|InterContinental (PB) 1                                  |  | England               
|InterContinental (PB) 2 Limited                          |  | England               
|InterContinental (PB) 3 Limited                          |  | England               
|Intercontinental D.C. Operating Corp.                    |  | Delaware, USA         
|Inter-Continental Florida Investment Corp.               |  | Delaware, USA         
|Inter-Continental Florida Partner Corp.                  |  | Delaware, USA         



Page 3



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INDEX OF ENTITIES

Updated from 01.07.11 to 31.12.11





|                                                                      |  |                           
|--------------------------------------------------------------------- |  | --------------------------
|InterContinental Gestion Hotelera S.L.                                |  | Spain                     
|InterContinental Hong Kong Ltd.                                       |  | Hong Kong                 
|Intercontinental Hospitality Corporation                              |  | Delaware, USA             
|InterContinental Hotel Berlin GmbH                                    |  | Germany                   
|InterContinental Hotel Düsseldorf GmbH                                |  | Germany                   
|Inter-Continental Hoteleira Limitada                                  |  | Brazil                    
|Inter-Continental Hotels (Montreal) Operating Corp.                   |  | Quebec, Canada            
|Inter-Continental Hotels (Montreal) Owning Corp.                      |  | Quebec, Canada            
|Inter-Continental Hotels (Overseas) Ltd.                              |  | England                   
|InterContinental Hotels (Puerto Rico) Inc                             |  | Puerto Rico               
|Inter-Continental Hotels (Singapore) Pte Ltd                          |  | Singapore                 
|Inter-Continental Hotels Corporation                                  |  | Delaware, USA             
|Inter-Continental Hotels CorporationCairo Branch                     |  | Egypt                     
|Inter-Continental Hotels CorporationJordan Branch                    |  | Jordan                    
|Inter-Continental Hotels CorporationMalta Branch                     |  | Malta                     
|Inter-Continental Hotels CorporationPhilippines Branch               |  | Philippines               
|Inter-Continental Hotels CorporationPoland Branch                    |  | Poland                    
|Inter-Continental Hotels CorporationIsrael Branch                    |  | Israel                    
|InterContinental Hotels Corporation de Venezuela C.A.                 |  | Venezuela                 
|Intercontinental Hotels Corporation Limited                           |  | Bermuda                   
|Intercontinental Hotels Corporation LimitedKenya Branch              |  | Kenya                     
|Intercontinental Hotels Corporation LimitedSaudi Branch              |  | Saudi Arabia              
|InterContinental Hotels Group (Asia Pacific) Pte. Ltd.                |  | Singapore                 
|InterContinental Hotels Group (Asia Pacific) Pte. Ltd.Korean Branch  |  | Korea                     
|InterContinental Hotels Group (Australia) Pty Limited                 |  | Australia                 
|InterContinental Hotels Group (Canada) Inc.                           |  | Ontario, Canada           
|InterContinental Hotels Group (Espana) SA                             |  | Spain                     
|InterContinental Hotels Group (Greater China) Limited                 |  | Hong Kong                 
|InterContinental Hotels Group (Greater China) LimitedMaldives branch |  | Maldives                  
|InterContinental Hotels Group (India) Pvt. Ltd.                       |  | India                     
|InterContinental Hotels Group (Japan) Inc.                            |  | Tennessee, USA            
|InterContinental Hotels Group (Japan) Inc.Japan Branch               |  | Japan                     
|InterContinental Hotels Group (New Zealand) Limited                   |  | New Zealand               
|InterContinental Hotels Group (Shanghai) Ltd                          |  | Peoples Republic of China
|InterContinental Hotels Group Customer Services Ltd.                  |  | England                   
|InterContinental Hotels Group do Brasil Limitada                      |  | Brazil                    
|InterContinental Hotels Group Finance (CI)                            |  | Jersey                    
|InterContinental Hotels Group Healthcare Trustee Ltd                  |  | England                   
|InterContinental Hotels Group Operating Corp.                         |  | Delaware, USA             
|InterContinental Hotels Group PLC                                     |  | England                   
|InterContinental Hotels Group Resources Inc                           |  | Delaware, USA             
|InterContinental Hotels Group Resources IncGuam Branch               |  | Guam                      
|InterContinental Hotels Group Services Company                        |  | England                   
|InterContinental Hotels Italia, SrL                                   |  | Italy                     
|InterContinental Hotels Limited                                       |  | England                   
|InterContinental Hotels Management GmbH                               |  | Germany                   
|InterContinental Hotels Nevada Corporation                            |  | Nevada, USA               
|Intercontinental Hotels of San Francisco, Inc.                        |  | Delaware, USA             
|Inter-Continental Hotels Saudi Arabia Ltd.                            |  | Saudi Arabia              
|Inter-Continental IOHC (Mauritius) Limited                            |  | Mauritius                 
|Inter-Continental Management (Australia) Pty Limited                  |  | Australia                 



Page 4



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INDEX OF ENTITIES

Updated from 01.07.11 to 31.12.11





|                                                                    |  |                          
|------------------------------------------------------------------- |  | -------------------------
|Intercontinental Overseas Holding Corporation                       |  | Delaware, USA            
|Intercontinental Overseas Holding CorporationBermuda Branch        |  | Bermuda                  
|Intercontinental Overseas Holding CorporationCzech Republic Branch |  | Czech Republic           
|Intercontinental Overseas Holding CorporationEgyptian Branch       |  | Egypt                    
|Intercontinental Overseas Holding CorporationJamaican Branch       |  | Jamaica                  
|Intercontinental Overseas Holding CorporationKazakhstan Branch     |  | Kazakhstan               
|Intercontinental Overseas Holding CorporationSlovakia Branch       |  | Slovakia                 
|Intercontinental Overseas Holding CorporationUkraine Branch        |  | Ukraine                  
|Inthotel SA                                                         |  | Spain                    
|Kenya Hotel Properties Ltd.                                         |  | Kenya                    
|Kumul Hotels Ltd                                                    |  | Papua New Guinea         
|Lane Field South Hotel Management LLC                               |  | Delaware, USA            
|Louisiana Acquisitions Corp.                                        |  | Delaware, USA            
|Maya Baiduri Sdn Bhd                                                |  | Malaysia                 
|Nuevas Fronteras S.A.                                               |  | Argentina                
|OSPR Pty Ltd.                                                       |  | Australia                
|P.T. Jakarta International Hotels & Development                     |  | Indonesia                
|Panacon                                                             |  | Louisiana, USA           
|Pershing Associates                                                 |  | District of Columbia, USA
|PML Services LLC                                                    |  | Maryland, USA            
|Pollstrong Limited                                                  |  | England                  
|Powell Pine, Inc.                                                   |  | Delaware, USA            
|President Hotel & Tower Co Ltd.                                     |  | Thailand                 
|Priscilla Holliday of Texas, Inc.                                   |  | Delaware, USA            
|PT SC Hotels & Resorts Indonesia                                    |  | Indonesia                
|Resort Services International (Cayo Largo), L.P., S.E.              |  | Georgia, USA             
|SBS Maryland Beverage Company LLC                                   |  | Maryland, USA            
|SC Cellars Ltd.                                                     |  | England                  
|SC Hotels International Services, Inc.                              |  | Delaware, USA            
|SC Leisure Group Ltd.                                               |  | England                  
|SC Luxembourg Investments SARL                                      |  | Luxembourg               
|SC NAS 2 Ltd.                                                       |  | England                  
|SC NAS 3                                                            |  | England                  
|SC Quest Ltd                                                        |  | England                  
|SC Racing Gibraltar                                                 |  | Gibraltar                
|SC Reservations (Philippines) Inc                                   |  | Tennessee, USA           
|SC Reservations (Philippines) IncPhilippines Branch                |  | Phillippines             
|SCH Insurance Company                                               |  | Vermont, USA             
|SCIH Branston 2                                                     |  | England                  
|SCIH Branston 3                                                     |  | England                  
|SF MH Acquisition LLC                                               |  | Delaware, USA            
|SFH Associates L.P.                                                 |  | California, USA          
|Six Continents Corporate Services                                   |  | England                  
|Six Continents Holdings Ltd.                                        |  | England                  
|Six Continents Hotels de Colombia SA                                |  | Colombia                 
|Six Continents Hotels International Ltd.                            |  | England                  
|Six Continents Hotels, Inc.                                         |  | Delaware, USA            
|Six Continents International Holdings BV                            |  | The Netherlands          
|Six Continents Investments Ltd.                                     |  | England                  
|Six Continents Limited                                              |  | England                  
|Six Continents Overseas Holdings Ltd.                               |  | England                  
|Six Continents Restaurants Ltd.                                     |  | England                  



Page 5



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INDEX OF ENTITIES

Updated from 01.07.11 to 31.12.11





|                                                             |  |                           
|------------------------------------------------------------ |  | --------------------------
|SixCo North America, Inc.                                    |  | Delaware, USA             
|Soaltee Hotel Ltd.                                           |  | Nepal                     
|Societe des Grands Hotels du Liban                           |  | Lebanon                   
|Societe des Hotels InterContinental France SNC               |  | France                    
|Societe Immobiliere Kinoise SZARL                            |  | Rep of Congo, Zaire       
|Societe Nouvelle du Grand Hotel SA                           |  | France                    
|Southern Pacific Hotel Corporation (BVI) Ltd.                |  | British Virgin Islands    
|Southern Pacific Hotels Properties Limited                   |  | British Virgin Islands    
|SPHC (IP) Pty Ltd.                                           |  | Australia                 
|SPHC Group Pty Ltd.                                          |  | Australia                 
|SPHC Management Ltd.                                         |  | Papua New Guinea          
|Tahiti Beachcomber SA                                        |  | Tahiti                    
|TAK How Investment Limited                                   |  | Hong Kong                 
|Tian An Hotels International Limited                         |  | Hong Kong                 
|Tianjin ICBCI IHG Equity Investment Fund Management Co., Ltd |  | Peoples Republic of China
|Tianjin ICBCI IHG Equity Investment Fund Partnership         |  | Peoples Republic of China
|Trifaith Investments Ltd.                                    |  | British Virgin Islands    
|Universal de Hoteles SA                                      |  | Colombia                  
|White Shield Insurance Company Ltd.                          |  | Gibraltar                 
|Willard Associates                                           |  | District of Columbia, USA 
|World Trade Center Montreal Hotel Corporation                |  | Quebec, Canada            
|Yokohama Grand Intercontinental Hotel Co. Ltd.               |  | Japan                     



Page 6