Exhibit 8.1
List of Subsidiaries
| Subsidiary | Place of Incorporation | |
| Nature Flooring (Europe) Company Limited | British Virgin Islands | |
| Swift Top Capital Resources Limited | Hong Kong | |
| Parquet Nature (France) S.A.R.L. | France | |
| Foshan City Linjia Technology Company Limited | PRC | |
| Choi Chon Investment Company Limited | Macau | |
| South American Wood S.A.C. | Peru | |
| Nature Carbon Peru S.A.C. | Peru | |
| Nature Carbon Sink Limited | British Virgin Islands | |
| Foshan Linquan Forestry Co., Ltd. | PRC | |
| Lucky Yield Limited | British Virgin Islands | |
| Rising Fame Trading Limited | Hong Kong |