Exhibit 8
  American 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.
    
    CanadaBristol 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 Inter-Continental de Hoteles El Salvador S.A.
    
    VenezuelaCooper Leasing Company
    
    EnglandCrowne Plaza (Asia Pacific) Ltd.
    
    Hong KongCrowne Plaza Amsterdam (Management) BV
    
    The NetherlandsCrowne Plaza LLC
    
    Delaware, USACulross Finance Ltd.
    
    CaymanDessarrolladora Holiday Inn, S.A. de C.V.
    
    MexicoEdinburgh IC Limited
    
    ScotlandEmerald 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
    
    FranceGraviss Hospitality Limited
    
    IndiaGuangzhou SC Hotels Services Ltd.
    
    ChinaH.I (Burswood) Pty Ltd.
    
    AustraliaH.I (Burswood) 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
    
    RussiaHH Hotels (Romania) SRL
    
    RomaniaHH Hotels Tunisia SARL
    
    TunisiaHI (Ireland) Ltd.
    
    EireHIA (T) Pty Ltd.
    
    AustraliaHIM (Aruba) NV
    
    Aruba




---



##### 



Holiday 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 (Chongqing), Inc.
    
    Tennessee, USAHoliday Inns (Courtalin) Holdings SAS
    
    FranceHoliday Inns (Courtalin) SAS
    
    FranceHoliday Inns (Downtown Beijing) Ltd.
    
    Hong KongHoliday 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
    
    SwitzerlandHoliday Inns (Thailand) Ltd.
    
    Hong KongHoliday Inns (The Netherlands) Inc.
    
    Tennessee, USAHoliday Inns (UK), Inc.
    
    Tennessee, USAHoliday Inns (UK), Inc.  Malta Branch
    
    MaltaHoliday Inns (UK), Inc.  UK Branch
    
    EnglandHoliday Inns (Xiamen) Ltd.
    
    Hong KongHoliday 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 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 Ltd.
    
    EnglandHotel Inter-Continental London Ltd.
    
    EnglandHotel InterContinental London (Holdings) Limited
    
    EnglandHoteles Estelar de Colombia S.A.
    
    ColombiaHoteles Y Turismo HIH Srl
    
    VenezuelaIC International Hotels Limited Liability Company
    
    RussiaIC US (Holdings) LP
    
    Delaware, USAIHC (Thailand) Ltd.
    
    ThailandIHC Buckhead LLC
    
    Georgia, USA




---



##### 



IHC 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 Sao Paulo Hoteleria Limitada
    
    BrazilIHC UK (Holdings) Ltd
    
    EnglandIHC United States (Holdings) Corp.
    
    New York, USAIHC Willard (Holdings) Corp.
    
    Delaware, USAIHG (Australasia) Limited
    
    SingaporeIHG ANA Hotels Group Japan LLC
    
    JapanIHG ANA Hotels Holdings Co.
    
    JapanIHG Bangkok Limited
    
    BVIIHG Community Development, LLC
    
    Georgia, USAIHG 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 Hotels (New Zealand) Limited
    
    New ZealandIHG Hotels Management (Australia) Pty Limited
    
    AustraliaIHG IT Services (India) Private Limited
    
    IndiaIHG Japan (Management) LLC
    
    JapanIHG Management d.o.o. Beograd
    
    SerbiaIHG Management (Maryland) LLC
    
    Maryland, USAIHG Management (Netherlands) B.V.
    
    The NetherlandsIHG Management (Netherlands) B.V.   Indonesia Branch
    
    IndonesiaIHG (Marseille) SAS
    
    FranceIHG 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, USAInterContinental (Branston) 1 Ltd
    
    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, USAInterContinental Hotelbetriebsfuhrungs GmbH
    
    AustriaInter-Continental Hotel Investment (S) Pte. Ltd.
    
    SingaporeInter-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.
    
    Singapore




---



##### 



Inter-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  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  Kenya
Branch
    
    KenyaIntercontinental Hotels Corporation Limited  Saudi
Branch
    
    SaudiInterContinental 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 (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)
    
    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 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 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 Republic




---



##### 



InterContinental 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
    
    UkraineInterContinental (PB) 1
    
    EnglandInterContinental (PB) 2 Limited
    
    EnglandInthotel 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
    
    MalaysiaMifala Holdings (Vanuatu) Ltd.
    
    VanuatuNuevas Fronteras S.A.
    
    ArgentinaOSPR Pty Ltd.
    
    AustraliaPanacon
    
    Louisiana, USAParkroyal Motor Hotels Pty Ltd.
    
    AustraliaPerseus Holding Corp.
    
    Delaware, USAPershing Associates
    
    District of ColumbiaPollstrong Limited
    
    EnglandPowell Pine, Inc.
    
    Delaware, USAPresident Hotel & Tower Co Ltd.
    
    SingaporePriscilla Holiday of Texas, Inc.
    
    Delaware, USAP.T. 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.
    
    JerseySC Finance Investments Two Company
    
    EnglandSC Hotels International Services, Inc.
    
    Delaware, USASC 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
    
    EnglandSC QUEST Ltd
    
    EnglandSC Racing Gibraltar
    
    GibraltarSC Reservations (Philippines) Inc
    
    Tennessee, USASC Reservations (Philippines) Inc  Philippines Branch
    
    PhillippinesSC Wine Bars Ltd.
    
    EnglandSCH Insurance Company
    
    Vermont, 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
    
    England




---



##### 



Six 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 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 Pty Ltd.
    
    AustraliaSouthern Pacific Hotels Properties Limited
    
    British Virgin IslandsSouthwick Ltd.
    
    CaymanSPHC (Asia) Limited
    
    Hong KongSPHC (IP) Pty Ltd.
    
    AustraliaSPHC Group Pty Ltd.
    
    AustraliaSPHC Management Ltd.
    
    Papua New GuineaSSABCO Ltd.
    
    EnglandTahiti Beachcomber SA
    
    TahitiTAK How Investment Limited
    
    Hong KongThe 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.
    
    AustraliaTrifaith Investments Ltd.
    
    British Virgin IslandsUnion Leasing Company Ltd.
    
    EnglandUniversal de Hoteles SA
    
    ColombiaWhite Shield Insurance Company Ltd.
    
    GibraltarWillard Associates
    
    District of ColumbiaWorld Trade Center Montreal Hotel Corp.
    
    Quebec, OntarioXenia Hotel Abwicklungs GmbH
    
    AustriaYokohama Grand Intercontinental Hotel Co. Ltd.
    
    Japan