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. | | The Chinese Mainland |
Shenzhen Qianhai Xinzhijiang Information Technology Co., Ltd. | | The Chinese Mainland |
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 |
Pinduoduo (Shanghai) Network Technology Co.,Ltd. | | The Chinese Mainland |
Shanghai Yucan Information Technology Co., Ltd. | | The Chinese Mainland |
Elementary Technology Limited | | British Virgin Islands |
Elementary Innovation Pte. Ltd. | | Singapore |
Whaleco Technology Limited | | Ireland |
Whaleco Inc. | | Delaware |
Consolidated Variable Interest Entity | | Place of Incorporation |
Hangzhou Aimi Network Technology Co., Ltd. | | The Chinese Mainland |
Subsidiary of Consolidated Variable Interest Entity | | Place of Incorporation |
Shanghai Xunmeng Information Technology Co., Ltd. | | The Chinese Mainland |
* 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.