| 1. | Wealthlink Co. Ltd., a Cayman Islands company, is a wholly-owned subsidiary of SOKO Fitness & Spa Group, Inc. |
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| 2. | Harbin Mege Union Beauty Management Ltd., a PRC company (“Mege Union”), is a wholly-owned subsidiary of Wealthlink Co. Ltd. |
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| 3      | Liaoning Union Beauty Management Ltd., a PRC company, is a wholly-owned subsidiary of Wealthlink Co. Ltd.** |
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| 4 | Hongkong Grace Cheer Limited, a Hong Kong company, is a wholly-owned subsidiary of Wealthlink Co. Ltd.* |
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| 5. | Mege Union has nine subsidiaries as follows: |
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|   | (a) | Shenyang Letian Yoga Fitness Center, a PRC company, 51% owned subsidiary of Mege Union |
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|   | (b) | Shenyang Starway Fitness Co., Ltd. a PRC company, 51% owned subsidiary of Mege Union |
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|   | (c) | Harbin Meiju Technology Development Co., Ltd, a PRC company, 51% owned subsidiary of Mege Union |
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|   | (d) | Beijing Natural Beauty Services Limited, a PRC company, 51% owned subsidiary of Mege Union |
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| i.   | Beijing Natural Beauty Services Limited has a branch named First Branch of Beijing Natural Beauty Services Limited |
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|   | (e) | Beijing Tai Ai Management Consulting Co., Ltd, a PRC company, 51% owned       subsidiary of Mege Union * |
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|   | (f) | Harbin Tai Ai Beauty Co. Ltd., a PRC company, wholly-owned subsidiary of Mege Union |
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|   | (g) | Harbin Si Ke Software Development Co., Ltd, a PRC company, wholly-owned subsidiary of Mege Union |
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|   | (h) | Harbin Queen Beauty Technology Development Co., Ltd, a PRC company, wholly-owned subsidiary of Mege Union |
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| 4. | Mege Union is associated with the following variable interest entities, known collectively as the “Queen Group”, all of which are PRC companies or sole proprietorships |
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| (a)   | Harbin Daoli Queen Demonstration Beauty Parlor |
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| (b)   | Harbin Huang Emperor & Golden Gym Club Co. Ltd. |
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| i.   | Harbin Huang Emperor & Golden Gym Club Co. Ltd. has two branched named Central Avenue Yoga Branch  and Daoli Fitness Branch |
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| (c)   | Harbin Queen Beauty Demonstration Center |
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| i.   | Harbin Queen Beauty Demonstration Center has a branch named Nangang Branch |
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| (d)   | Harbin Xinyang Spa |
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| (e)   | Harbin Nangang Mengke Lady Beauty Parlor |
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| (f)   | Shenyang Queen Beauty Demonstration Co. Ltd. |
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| (g)   | Harbin Queen Beauty Clinic |
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| (h)   | Harbin Queen Beauty Vocational Skill Training School |
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