Attached files

file filename
10-K - BLUE WATER VENTURES INTERNATIONAL INCsmartpay10k12312010.htm
EX-3.2 - BLUE WATER VENTURES INTERNATIONAL INCex3-2.htm
EX-32.1 - BLUE WATER VENTURES INTERNATIONAL INCex32-1.htm
EX-31.1 - BLUE WATER VENTURES INTERNATIONAL INCex31-1.htm
EX-32.2 - BLUE WATER VENTURES INTERNATIONAL INCex32-2.htm
EX-31.2 - BLUE WATER VENTURES INTERNATIONAL INCex31-2.htm
Exhibit 21.1

LIST OF SUBSIDIARIES OF
SMARTPAY EXPRESS, INC.


1.      Eastern Concept Development Ltd., a company organized and existing under the laws of Hong Kong SAR of the People’s Republic of China
 
2.      Eastern Concept Corporate Consulting (Shenzhen) Limited, a company organized and existing under the laws of the People’s Republic of China
 
3.      Foshan Wanzhi Electron S&T Company Limited., a company organized and existing under the laws of the People’s Republic of China