Exhibit 8.1

List of Principal Subsidiaries

Name of Subsidiary			Place of Incorporation
Elmtree Inc.			Cayman Islands
Elernity (Thailand) Co., Limited			Thailand
Promethean World Limited			England and Wales
Chalkfree Limited			England and Wales
Promethean (Holdings) Limited			England and Wales
Promethean Inc.			Delaware, USA
Promethean Technology (Shenzhen) Limited			China
Promethean Poland sp z.o.o.			Poland
Promethean Limited			England and Wales
Promethean GmbH			Germany
Promethean Solutions LLP			India