Exhibit 8.1
List of Principal Subsidiaries and Consolidated Variable Interest Entity
Subsidiary |
| Place of Incorporation |
| |
|
HongKong Walnut Street Limited | | Hong Kong |
| |
|
Hangzhou Weimi Network Technology Co., Ltd. | | Mainland China |
| | |
Shenzhen Qianhai Xinzhijiang Information Technology Co., Ltd. | | Mainland China |
| ||
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 |
| | |
Elementary Technology Limited | | British Virgin Islands |
| | |
Elementary Innovation Pte. Ltd. | | Singapore |
| | |
Whaleco Technology Limited | | Ireland |
| | |
Whaleco Inc. | | Delaware |
| | |
Whaleco Services, LLC | | Delaware |
| | |
Consolidated Variable Interest Entity | | Place of Incorporation |
| |
|
Hangzhou Aimi Network Technology Co., Ltd. | | Mainland China |
| ||
Subsidiary of Consolidated Variable Interest Entity | | Place of Incorporation |
| |
|
Shanghai Xunmeng Information Technology Co., Ltd. | | Mainland China |
* 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 are engaged in investment activities outside the United States.