Exhibit 8.1
List of Subsidiaries
| Registered Company Name |
Country Of Incorporation | |
| A Plus Education Solutions Private Limited | India | |
| Addison Wesley Longman, Inc. | United States | |
| Addison-Wesley Educational Publishers Inc. | United States | |
| AEL (S) PTE Limited | Singapore | |
| Aldwych Finance Limited | United Kingdom | |
| America’s Choice, Inc. | United States | |
| ATI Professional Development LLC | United States | |
| Atkey Finance Limited | Ireland | |
| Axis Finance Inc. | United States | |
| Beijing Wall Street English Training Centre Company Limited | China | |
| Blue Wharf Limited | United Kingdom | |
| Camsaw, Inc. | United States | |
| CAMSAWUSA, Inc. | United States | |
| Casapsi Livraria e Editora Ltda | Brazil | |
| Centro Cultural Americano Franquias e Comércio Ltda. | Brazil | |
| Century Consultants Ltd. | United States | |
| Certiport China Co Ltd | China | |
| Certiport China Holding, LLC | United States | |
| Certiport, Inc. | United States | |
| CG Manipal Schools Private Limited | Nepal | |
| Chongqing WSE Training Centre Co Ltd | China | |
| Cogmed Systems AB | Sweden | |
| Connections Academy of Alaska, LLC | United States | |
| Connections Academy of Arizona, LLC | United States | |
| Connections Academy of Arkansas, LLC | United States | |
| Connections Academy of DC, LLC | United States | |
| Connections Academy of Florida, LLC | United States | |
| Connections Academy of Georgia, LLC | United States | |
| Connections Academy of Indiana, LLC | United States | |
| Connections Academy of Iowa, LLC | United States | |
| Connections Academy of Kansas, LLC | United States | |
| Connections Academy of Kentucky, LLC | United States | |
| Connections Academy of Louisiana, LLC | United States | |
| Connections Academy of Maine, LLC | United States | |
| Connections Academy of Maryland, LLC | United States | |
| Connections Academy of Massachusetts LLC | United States | |
| Connections Academy of Minnesota, LLC | United States | |
| Connections Academy of Missouri, LLC | United States | |
| Connections Academy of Nevada, LLC | United States | |
| Connections Academy of New Jersey, LLC | United States | |
| Connections Academy of New Mexico, LLC | United States | |
| Connections Academy of New York, LLC | United States | |
| Connections Academy of North Carolina, LLC | United States | |
| Connections Academy of Oregon, LLC | United States | |
| Connections Academy of Pennsylvania LLC | United States | |
| Connections Academy of South Carolina, LLC | United States | |
| Connections Academy of Tennessee, LLC | United States | |
| Connections Academy of Texas LLC | United States | |
| Connections Academy of Virginia, LLC | United States | |
| Connections Education LLC | United States | |
| Connections Education of Florida, LLC | United States | |
| Connections Education, Inc. | United States | |
| CTI Education Group (Pty) Limited | South Africa | |
| Dominie Press, Inc. | United States | |
| Dorian Finance Limited | Ireland | |
| Dorling Kindersley Australasia Pty Limited | Australia | |
| EBNT Canada Holdings ULC | Canada | |
| EBNT Holdings Limited | Canada | |
| EBNT USA Holdings Inc. | United States | |
| eCollege.com | United States | |
| Edexcel Limited | United Kingdom | |
| Edexcel South Africa Pty Ltd | South Africa | |
| Éditions Du Renouveau Pédagogique Inc. | Canada | |
| Education Development International Plc | United Kingdom | |
| Education Resources (Cyprus) Limited | Cyprus | |
| Educational Management Group, Inc. | United States | |
| Educational Publishers LLP | United Kingdom | |
| Educational Resources (HK) Limited | China | |
| Embanet ULC | Canada | |
| Embanet-Compass Knowledge Group Inc. | United States | |
| Embankment Finance Limited | United Kingdom | |
| English Language Learning and Instruction System, Inc. | United States | |
| Escape Studios Limited | United Kingdom | |
| Falstaff Holdco Inc. | United States | |
| Falstaff Inc. | United States | |
| FBH, Inc. | United States | |
| Franchise Support & Services, SL | Spain | |
| Gamma Master China, Limited | China | |
| GED Domains LLC | United States | |
| GED Testing Service LLC | United States | |
| Global Elite Education & Technology (Shanghai) Co. Limited | China | |
| Global George I Limited | Cayman Islands | |
| Global George II Limited | China | |
| GlobalEnglish India Private Limited | India | |
| Globe Fearon Inc. | United States | |
| Green Wharf Limited | United Kingdom | |
| Guangzhou Crescent Software Co., Ltd | China | |
| Heilongjiang WSE Training Centre Co Ltd | China | |
| Heinemann Education Botswana (Publishers) (Proprietary) Limited | Botswana | |
| Heinemann Publishers (Pty) Ltd | South Africa | |
| Icodeon Limited | United Kingdom | |
| IndiaCan Education Private Limited | India | |
| Integral 7, Inc. | United States | |
| INTELLIPRO, INC. | United States | |
| J M Soluções Exportação e Importação Ltda | Brazil | |
| Kagiso Education Pty Ltd | South Africa | |
| Knowledge Analysis Technologies, LLC | United States | |
| LCCI International Qualifications (Malaysia) Sdn. Bhd. | Malaysia | |
| LCCIEB Training Consultancy., Ltd | China | |
| LessonLab, Inc. | United States | |
| Lignum Oil Company | United States | |
| Linx Brasil Distribuidora Ltda. | Brazil | |
| Longman (Malawi) Limited | Malawi | |
| Longman Australasia Pty Ltd | Australia | |
| Longman Group(Overseas Holdings)Limited | United Kingdom | |
| Longman Indochina Acquisition, L.L.C. | United States | |
| Longman Kenya Limited | Kenya | |
| Longman Mocambique Ltda | Mozambique | |
| Longman Swaziland (Pty) Limited | Swaziland | |
| Longman Tanzania Limited | Tanzania | |
| Longman Zambia Educational Publishers Pty Ltd | Zambia | |
| Longman Zambia Limited | Zambia | |
| Longman Zimbabwe (Private) Ltd | Zimbabwe | |
| Longmaned Ecuador S.A. | Ecuador | |
| Major123 Limited | United Kingdom | |
| Maskew Miller Longman (Pty) Limited | South Africa | |
| MeasureUp, LLC | United States | |
| Modern Curriculum Inc. | United States | |
| Multi Treinamento e Editora Ltda | Brazil | |
| National Computer Systems Japan Co. Ltd | Japan | |
| NCS Information Technology Services (Beijing) Co Ltd | China | |
| NCS Pearson Pty Ltd | Australia | |
| NCS Pearson Puerto Rico, Inc. | Puerto Rico | |
| NCS Pearson, Inc. | United States | |
| Ordinate Corporation | United States | |
| Pearson (Beijing) Management Consulting Co., Ltd. | China | |
| Pearson (Guizhou) Education Technology Co., Ltd. | China | |
| Pearson Affordable Learning Fund Limited | United Kingdom | |
| Pearson America LLC | United States | |
| Pearson Amsterdam B.V. | Netherlands | |
| Pearson Australia Finance Unlimited | United Kingdom | |
| Pearson Australia Group Pty Ltd | Australia | |
| Pearson Australia Holdings Pty Ltd | Australia | |
| Pearson Australia Pty Ltd | Australia | |
| Pearson Benelux B.V. | Netherlands | |
| Pearson Books Limited | United Kingdom | |
| Pearson Brazil Finance Limited | United Kingdom | |
| Pearson Business (Asia Pacific) Pte. Ltd. | Singapore | |
| Pearson Business Services Inc. | United States | |
| Pearson Canada Assessment Inc. | Canada | |
| Pearson Canada Finance Unlimited | United Kingdom | |
| Pearson Canada Holdings Inc | Canada | |
| Pearson Canada Inc. | Canada | |
| Pearson Central Europe Spółka z ograniczoną odpowiedzialnością | Poland | |
| Pearson Charitable Foundation | United States | |
| Pearson College Limited | United Kingdom | |
| Pearson DBC Holdings Inc. | United States | |
| Pearson Desarrollo y Capacitación Profesional Chile Limitada | Chile | |
| Pearson Deutschland GmbH | Germany | |
| Pearson Digital Learning Puerto Rico, Inc. | Puerto Rico | |
| Pearson Dollar Finance plc | United Kingdom | |
| Pearson Dollar Finance Two Limited | United Kingdom | |
| Pearson Educacion de Chile Limitada | Chile | |
| Pearson Educacion de Colombia S A S | Colombia | |
| Pearson Educacion de Mexico, S.A. de C.V. | Mexico | |
| Pearson Educacion de Panama SA | Panama | |
| Pearson Educacion de Peru S.A. | Peru | |
| Pearson Educacion SA | Spain | |
| Pearson Education (Singapore) Pte Ltd | Singapore | |
| Pearson Education Achievement Solutions (RF) (Pty) Limited | South Africa | |
| Pearson Education Africa (Pty) Ltd | South Africa | |
| Pearson Education and Assessment, Inc. | United States | |
| Pearson Education Asia Limited | China | |
| Pearson Education Botswana (Proprietary) Limited | Botswana | |
| Pearson Education do Brasil S.A | Brazil | |
| Pearson Education Hellas SA | Greece | |
| Pearson Education Holdings Inc. | United States | |
| Pearson Education Holdings Limited | United Kingdom | |
| Pearson Education Indochina Limited | Thailand | |
| Pearson Education Investments Limited | United Kingdom | |
| Pearson Education Korea Limited | Korea, Republic of | |
| Pearson Education Limited | United Kingdom | |
| Pearson Education Namibia (Pty) Limited | Namibia | |
| Pearson Education Publishing Limited | Nigeria | |
| Pearson Education S.A. | Uruguay | |
| Pearson Education SA | Argentina | |
| Pearson Education South Africa (Pty) Ltd | South Africa | |
| Pearson Education South Asia Pte. Ltd. | Singapore | |
| Pearson Education Taiwan Ltd | Taiwan Province of China | |
| Pearson Education, Inc. | United States | |
| Pearson Educational Measurement Canada, Inc. | Canada | |
| Pearson Educational Publishers, LLC | United States | |
| Pearson Egitim Cozumleri Tikaret Limited Sirketi | Turkey | |
| Pearson Falstaff (Holdings) Inc. | United States | |
| Pearson Falstaff Holdco LLC | United States | |
| Pearson France | France | |
| Pearson Funding Five plc | United Kingdom | |
| Pearson Funding Four plc | United Kingdom | |
| Pearson Funding Two Limited | United Kingdom | |
| Pearson Holdings Inc. | United States | |
| Pearson Holdings Southern Africa (Pty) Limited | South Africa | |
| Pearson in Practice Holdings Limited | United Kingdom | |
| Pearson in Practice Skills Based Learning Limited | United Kingdom | |
| Pearson in Practice Technology Limited | United Kingdom | |
| Pearson Inc. | United States | |
| Pearson India Education Services Private Limited | India | |
| Pearson Institute of Higher Education | South Africa | |
| Pearson International Finance Limited | United Kingdom | |
| Pearson Investment Holdings, Inc. | United States | |
| Pearson IOKI Spółka z ograniczoną odpowiedzialnością | Poland | |
| Pearson Italia S.p.A | Italy | |
| Pearson Japan KK | Japan | |
| Pearson Lanka (Private) Limited | Sri Lanka | |
| Pearson Learning China (HK) Limited | China | |
| Pearson Lesotho (Pty) Ltd | Lesotho | |
| Pearson Loan Finance No. 3 Limited | United Kingdom | |
| Pearson Loan Finance No. 4 Limited | United Kingdom | |
| Pearson Loan Finance No.2 Unlimited | United Kingdom | |
| Pearson Loan Finance Unlimited | United Kingdom | |
| Pearson Longman LLC | United States | |
| Pearson Longman Uganda Limited | Uganda | |
| Pearson Malaysia Sdn. Bhd. | Malaysia | |
| Pearson Management Services Limited | United Kingdom | |
| Pearson Management Services Philippines Inc. | Philippines | |
| Pearson Netherlands B.V. | Netherlands | |
| Pearson Netherlands Holdings B.V. | Netherlands | |
| Pearson Nominees Limited | United Kingdom | |
| Pearson Online Tutoring LLC | United States | |
| Pearson Overseas Holdings Limited | United Kingdom | |
| Pearson PEM P.R., Inc. | Puerto Rico | |
| Pearson Pension Nominees Limited | United Kingdom | |
| Pearson Pension Property Fund Limited | United Kingdom | |
| Pearson Pension Trustee Limited | United Kingdom | |
| Pearson Pension Trustee Services Limited | United Kingdom | |
| Pearson PRH Holdings Limited | United Kingdom | |
| Pearson Professional Assessments Limited | United Kingdom | |
| Pearson Real Estate Holdings Inc. | United States | |
| Pearson Real Estate Holdings Limited | United Kingdom | |
| Pearson Schweiz AG | Switzerland | |
| Pearson Services Limited | United Kingdom | |
| Pearson Shared Services Limited | United Kingdom | |
| Pearson South Africa (Pty) Ltd | South Africa | |
| Pearson Strand Finance Limited | United Kingdom | |
| Pearson Sweden AB | Sweden | |
| Pearson VUE Philippines, Inc. | Philippines | |
| Peisheng Yucai (Beijing) Technology Development Limited | China | |
| Penguin Capital, LLC | United States | |
| Phumelela Publishers (Pty) Ltd | South Africa | |
| PN Holdings Inc. | United States | |
| Prentice-Hall Hispanoamericana SA de CV | Mexico | |
| ProctorCam, Inc. | United States | |
| PT Efficient English Services | Indonesia | |
| Reading Property Holdings LLC | United States | |
| Rebus Planning Associates, Inc. | United States | |
| Reston Publishing Company, Inc. | United States | |
| Rycade Capital Corporation | United States | |
| Shanghai AWL Education Software Ltd | China | |
| Silver Burdett Ginn Inc. | United States | |
| Skylight Training and Publishing Inc. | United States | |
| Smarthinking, Inc. | United States | |
| Sound Holdings Inc. | United States | |
| Spear Insurance Company Limited | Bermuda | |
| Stark Verlag GmbH | Germany | |
| Sunnykey International Holdings Limited (BVI) | British Virgin Islands | |
| Tecquipment Services Limited | United Kingdom | |
| Testchange Limited | United Kingdom | |
| The Financial Times (I) Pvt Ltd | India | |
| The Learning Edge International pty Ltd | Australia | |
| The SIOP Institute LLC | United States | |
| The Waite Group Inc | United States | |
| TQ Catalis Limited | United Kingdom | |
| TQ Clapham Limited | United Kingdom | |
| TQ Education and Training Limited | United Kingdom | |
| TQ Education and Training Limited | Saudi Arabia | |
| TQ Global Limited | United Kingdom | |
| TQ Group Limited | United Kingdom | |
| TQ Holdings Limited | United Kingdom | |
| USLS Holdings LLC | United States | |
| Vue Testing Services Israel Ltd | Israel | |
| Vue Testing Services Korea Limited | Korea, Republic of | |
| Wall Street English Training Centre (Shanghai) Company Limited | China | |
| Wall Street Institute Kft. | Hungary | |
| Wall Street Institute Master Italia Srl | Italy | |
| WSE Hong Kong Limited | China | |
| WSE Training Centre (Guangdong) Co., Ltd. | China | |
| WSI Education GmbH | Germany | |
| WSI International, Inc. | United States | |