Exhibit 8.1
SUBSIDIARIES OF Cre8 Enterprise Limited
| Subsidiaries | Place of Incorporation | Percentage of Ownership | ||||
| Cre8 Incorporation Limited | British Virgin Islands | 100 | % | |||
| Cre8 (Greater China) Limited | Hong Kong SAR | 100 | % | |||
| Chuangbafang Enterprise Management (Shanghai) Company Limited | The People’s Republic of China | 100 | % | |||
| Upperhand Investment Limited | British Virgin Islands | 100 | % | |||
| E-Supply Chain Solutions Limited | Hong Kong SAR | 100 | % | |||
| UPPERHAND Japan Limited | Japan | 100 | % | |||