Exhibit 8.1
List of Principal Subsidiaries and Consolidated Variable Interest Entity
Subsidiary |
| Place of Incorporation |
|
|
|
HongKong Walnut Street Limited |
| Hong Kong |
|
|
|
Shenzhen Qianhai Xinzhijiang Information Technology Co., Ltd. |
| PRC |
| | |
Radiance Sea Investment Limited | British Virgin Islands | |
| | |
Radiance Sea Group Limited | Cayman Islands | |
| | |
Radiance Sea Hong Kong Limited | Hong Kong | |
| | |
Pinduoduo Investment Limited* | | British Virgin Islands |
| | |
Shanghai Yucan Information Technology Co., Ltd. | PRC | |
| | |
Consolidated Variable Interest Entity |
| Place of Incorporation |
|
|
|
Hangzhou Aimi Network Technology Co., Ltd. |
| PRC |
| | |
Subsidiary of Consolidated Variable Interest Entity |
| Place of Incorporation |
|
|
|
Shanghai Xunmeng Information Technology Co., Ltd. |
| PRC |
* Pinduoduo Investment Limited is the immediate parent company of 9 wholly-owned subsidiaries, whose names have been omitted in reliance on Instruction 8 of the exhibit requirements set forth in Form 20-F. Pinduoduo Investment Limited and its subsidiaries engaged in investment activities outside the United States.