##### 



Exhibit 8
 Name of Company
    
    Country of IncorporationAmerican Commonwealth Assurance Co. Ltd.
    
    BermudaArabian Hotel Management Co. LLC
    
    OmanAsia Pacific Holdings Limited
    
    EnglandAvendra LLC
    
    Delaware, USABarclay Operating Corp.
    
    New York, USABBJV Investments Limited
    
    EnglandBHMC Canada Inc.
    
    CanadaBHR Holdings B.V.
    
    The NetherlandsBHR Luxembourg S.A.R.L.
    
    LuxembourgBHR Overseas (Finance) B.V.
    
    The NetherlandsBHR Overseas (Finance) B.V.  Austrian Branch
    
    The NetherlandsBHR Pacific Holdings, Inc.
    
    Delaware, USABHR Services (France) S.A.S.
    
    FranceBHR US Holdings B.V.
    
    The NetherlandsBHTC Canada Inc.
    
    CanadaBrascan Imobiliaria Hotelaria e Turismo S.A.
    
    BrazilBristol Oakbrook Tenant Company
    
    Delaware, USAC.A. Hotel Guayana
    
    VenezuelaCafé Biarritz
    
    Texas, USACanabolas Caravan Motel Pty Ltd.
    
    AustraliaCDC San Francisco LLC
    
    Delaware & CaliforniaCentrum Finance (Guernsey) Ltd.
    
    Channel IslandsChina Hotel Investment Ltd
    
    BarbadosCompania Hotelera Nuevos Horizontes
    
    VenezuelaCompania Inter-Continental de Hoteles El Salvador S.A.
    
    VenezuelaCooper Leasing Company Ltd
    
    EnglandCorporacion Turistica Real
    
    BVI San SalvadorCrowne Plaza (Asia Pacific) Ltd.
    
    Hong KongCrowne Plaza Amsterdam (Management) BV
    
    The NetherlandsCrowne Plaza LLC
    
    North Carolina, USACulross Finance Ltd.
    
    CaymanDelta Hotels Limited
    
    ScotlandDessarrolladora Holiday Inn, S.A. de C.V.
    
    MexicoEdinburgh IC Limited
    
    EnglandEmerald Bay Hotel Co. Ltd
    
    ThailandEMERO BV
    
    The NetherlandsGeneral Innkeeping Acceptance Corporation
    
    Tennessee, USAGestion Hotelera Gestel, C.A.
    
    VenezuelaGolden Prague Hotel Services s.r.o.
    
    Czech RepublicGrand Hotel du Congo SZARL
    
    Rep of Congo, ZaireGrand Hotel Inter-Continental Paris SNC
    
    FranceGuangzhou SC Hotels Services Ltd.
    
    ChinaH.I (Burswood) Pty Ltd.
    
    AustraliaH.I (Burswood) Trust
    
    AustraliaH.I. (Newcastle) Pty Ltd.
    
    Australia




---



##### 



Name of Company
    
    Country of IncorporationH.I. Mexicana Servicios, SA de CV
    
    MexicoH.I. Sara Hospitality Sdn Bhd
    
    MalaysiaH.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 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 Hotels Australia Trust
    
    AustraliaHIA (T) Pty Ltd.
    
    AustraliaHIA, Inc.
    
    Tennessee, USAHIM (Aruba) NV
    
    ArubaHoliday Hospitality Franchising, Inc.
    
    Delaware, USAHoliday Inn Cairns Pty Ltd.
    
    AustraliaHoliday Inn Mexicana S.A.
    
    MexicoHoliday 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 (Crowne Plaza Beijing), Inc.
    
    USHoliday Inns (Downtown Beijing) Ltd.
    
    Hong KongHoliday Inns (Eindhoven) BV
    
    The NetherlandsHoliday Inns (England) Ltd.
    
    EnglandHoliday Inns (Germany) LLC
    
    Tennessee, USAHoliday Inns (Germany) LLC  German Branch
    
    GermanyHoliday Inns (Guangzhou), Inc.
    
    Tennessee, USAHoliday 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 (Middle East) Ltd.
    
    Hong KongHoliday Inns (Nepal) 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 (Suisse) SA
    
    Switzerland




---



##### 



Name of Company
    
    Country of IncorporationHoliday 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 Inn (Birmingham Airport) Ltd
    
    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 Mexico Holdings, Inc.
    
    Kentucky, USAHoliday 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 del Lago C.A.
    
    VenezuelaHotel Forum Ltd.
    
    EnglandHotel Inter-Continental London Ltd.
    
    EnglandHotel InterContinental London (Holdings) Limited
    
    EnglandHoteles Estelar de Colombia S.A.
    
    ColombiaHoteles Y Centros Especializados S.A.
    
    MexicoHoteles Y Turismo HIH Srl
    
    VenezuelaIC Central Park South LLC
    
    New York, USAIC International Hotels Limited Liability Company
    
    RussiaIC US (Holdings) LP
    
    Delaware, USAIHC (Thailand) Ltd.
    
    ThailandIHC Buckhead LLC
    
    Georgia, USAIHC Edinburgh (Holdings) Ltd.
    
    EnglandIHC 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 (Australasia) Limited
    
    Singapore




---



##### 



Name of Company
    
    Country of IncorporationIHG ANA Hotels Group Japan LLC
    
    JapanIHG ANA Hotels Holdings Co.
    
    JapanIHG Bangkok Limited
    
    BVIIHG Cyprus Limited
    
    CyprusIHG ECS (Barbados) SRL
    
    BarbadosIHG Franchising Brasil Ltda
    
    BrazilIHG Franchising DR Corporation
    
    Delaware, USAIHG Franchising DR Corporation  Dominican Republic Branch
    
    Delaware, USAIHG Franchising LLC
    
    Delaware, USAIHG Holdings (Australia) Pty Limited
    
    AustraliaIHG Hotels (New Zealand) Limited
    
    New ZealandIHG Hotels Management (Australia) Pty Limited
    
    AustraliaIHG IT Services (India) Private Limited
    
    IndiaIHG Japan (Management) LLC
    
    JapanIHG Management (Maryland) LLC
    
    Delaware, USAIHG Management (Netherlands) B.V.
    
    The NetherlandsIHG (Marseille) SAS
    
    FranceIHG Nominees (Australia) Pty Ltd
    
    AustraliaIHG Operations (NZ) Limited
    
    New ZealandIHG Queenstown Limited
    
    New ZealandIHG Systems Pty Ltd
    
    AustraliaIHG Szalloda Budapest Szolgaltato Kft
    
    HungaryIHG (Victoria Park) Pty Ltd
    
    AustraliaIllinois Hotels Corp.
    
    Delaware, USAIND East Village SD Holdings LLC
    
    Delaware & California, USAInsurance Resource Services, Inc.
    
    Delaware, USAInterContinental (Branston) 1 Ltd
    
    EnglandInter-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 Partner Corp.
    
    Delaware, USAInterContinental Gestion Hotelera S.L.
    
    SpainInterContinental Hong Kong Ltd.
    
    Hong KongIntercontinental Hospitality Corporation
    
    Delaware, USAInterContinental Hotelbetriebsfuhrungs GmbH
    
    AustriaInter-Continental Hotel Investment (S) Pte. Ltd.
    
    SingaporeInterContinental 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
    
    Jordan




---



##### 



Name of Company
    
    Country of IncorporationInter-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 (Australia) Pty Limited
    
    AustraliaInterContinental Hotels Group (Canada) Inc.
    
    CanadaInterContinental Hotels Group (Espana) SA
    
    SpainInterContinental Hotels Group (Greater China) Limited
    
    Hong KongInterContinental Hotels Group (Japan) Inc.
    
    TennesseeInterContinental Hotels Group (Japan) Inc.  Japan Branch
    
    JapanInterContinental Hotels Group (Management Services) Ltd
    
    EnglandInterContinental Hotels Group (New Zealand) Limited
    
    New ZealandInterContinental Hotels Group (Shanghai) Ltd
    
    ChinaInterContinental Hotels Group Customer Services Ltd.
    
    EnglandInterContinental Hotels Group de Brasil Limitada
    
    BrazilInterContinental Hotels Group Finance (CI) Ltd.
    
    JerseyInterContinental Hotels Group Healthcare Trustee Ltd
    
    EnglandInterContinental Hotels Group (India) Pvt. Ltd.
    
    IndiaInterContinental 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
    
    SpainInterContinental 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 Arabia




---



##### 



Name of Company
    
    Country of IncorporationInter-Continental Management (Australia) Pty Limited
    
    AustraliaInterContinental Overseas Holding Corporation
    
    Delaware, USAInterContinental Overseas Holding Corporation -
Azerbaijan Branch
    
    AzerbaijanInterContinental 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 GuineaLouisiana Acquisitions Corp.
    
    Delaware, USAMaya Baiduri Sdn Bhd
    
    MalaysiaMifala Holdings (Vanuatu) Ltd.
    
    VanuatuNetherlands International Hotels BV
    
    The NetherlandsNuevas Fronteras S.A.
    
    ArgentinaOrbis Polish Travel Bureau, Inc.
    
    New York, USAOpenworld Ltd
    
    EnglandOSPR Pty Ltd.
    
    AustraliaPanacon
    
    Louisiana, USAParkroyal Motor Hotels Pty Ltd.
    
    AustraliaPerseus Holding Corp.
    
    Delaware, USAPershing Associates
    
    District of ColumbiaPollstrong Limited
    
    EnglandPowell Pine, Inc.
    
    Delaware, USAPremier Hotels (Christchurch) Ltd.
    
    New ZealandPresident Hotel & Tower Co Ltd.
    
    SingaporePriscilla Holiday of Texas, Inc.
    
    Delaware, USAPT Jakarta International Hotels & Development
    
    IndonesiaPT SC Hotels & Resorts Indonesia
    
    IndonesiaResort Services International (Cayo Largo) L.P.
    
    Georgia, USASC Cellars Ltd.
    
    EnglandSC ESOP Trustee (Jersey) Ltd.
    
    JerseyEnglandSC Hotels & Resorts (Jamaica) Ltd
    
    JamaicaSC Hotels International Services, Inc.
    
    Delaware, USASC Investment Minorities Ltd.
    
    EnglandSC Investments Number 2 Ltd.
    
    EnglandSC Investments Number 3 Ltd.
    
    England




---



##### 



Name of Company
    
    Country of IncorporationSC 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
    
    PhillippinesSC Trademarks Ltd.
    
    EnglandSC Wine Bars Ltd.
    
    EnglandSCH (Barbados) Ltd.
    
    BarbadosSCH (China) Investments Ltd.
    
    Hong KongSCH Insurance Company
    
    Vermont, USASCH Minority Holdings LLC
    
    Delaware, USASCHIL (Jamaica) Ltd
    
    JamaicaSCHIL Investment (Barbados) Ltd
    
    BarbadosSCIH Branston 1
    
    EnglandSCIH Branston 2
    
    EnglandSCIH Branston 3
    
    EnglandSFH 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.
    
    DelawareSix Continents International Holdings BV
    
    The NetherlandsSix Continents Investments Ltd.
    
    EnglandSix Continents Limited (formerly PLC)
    
    EnglandSix Continents Overseas Holdings Ltd.
    
    EnglandSix Continents Restaurants Ltd.
    
    EnglandSixCo Financing 1
    
    EnglandSixCo Financing 2
    
    EnglandSixCo North America, Inc.
    
    DelawareSoaltee 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 Corp. (BVI) Ltd.
    
    British Virgin IslandsSouthern Pacific Hotel Corporation Sdn Bhd
    
    MalaysiaSouthern Pacific Hotels (Vanuatu) Ltd
    
    VanuatuSouthern Pacific Hotels Ltd.
    
    AustraliaSouthern Pacific Hotels Properties Limited
    
    British Virgin IslandsSouthwick Ltd.
    
    CaymanSPHC (Asia) Limited
    
    Hong KongSPHC (IP) Pty Ltd.
    
    Australia




---



##### 



Name of Company
    
    Country of IncorporationSPHC Group Pty Ltd.
    
    AustraliaSPHC Management Ltd.
    
    Papua New GuineaSSABCO Ltd.
    
    EnglandTahiti Beachcomber SA
    
    TahitiTAK How Investment Limited
    
    Hong KongTH Management Ltd.
    
    New ZealandThe GL Hotels Limited
    
    IndiaThe Hotel Clearing Corp.
    
    Delaware, USATHISCO
    
    Delaware, USATian An Hotels International Limited
    
    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.
    
    AustraliaTravlex Systems Pty Ltd.
    
    AustraliaTrifaith Investments Ltd.
    
    British Virgin IslandsUnion Leasing Company Ltd.
    
    EnglandUniversal de Hoteles SA
    
    ColombiaVictoria Hotels (Christchurch) Ltd.
    
    New ZealandWhite Shield Insurance Company Ltd.
    
    GibraltarWillard Associates
    
    District of ColumbiaWorld Trade left Montreal Hotel Corp.
    
    Quebec, OntarioXenia Hotel Abwicklungs GmbH (in liquidation)
    
    AustriaYokohama Grand Intercontinental Hotel Co. Ltd.
    
    Japan