Exhibit 8.1
List of Significant Subsidiaries and VIE of the Registrant
Significant Subsidiaries |
| Place of Incorporation |
Luckin Coffee Investment Inc. |
| British Virgin Islands |
Luckin Coffee (Hong Kong) Limited |
| Hong Kong |
Luckin Coffee Roasting (Hong Kong) Limited | | Hong Kong |
Luckin Coffee Roastery (Hong Kong) Limited | | Hong Kong |
Beijing Luckin Coffee Co., Ltd. |
| PRC |
Luckin Investment (Tianjin) Co., Ltd. |
| PRC |
Luckin Coffee (China) Co., Ltd. |
| PRC |
Luckin Coffee Roasting (Pingnan) Co., Ltd. | | PRC |
Variable Interest Entity |
| Place of Incorporation |
Beijing Luckin Coffee Technology Ltd. |
| PRC |