Exhibit 8.1
Subsidiaries and Variable Interest Entity of the Registrant
| Subsidiaries | Place of Incorporation | |
| Oriental Culture Development LTD | British Virgin Islands | |
| HK Oriental Culture Investment Development Limited | Hong Kong | |
| China International Assets and Equity of Artworks Exchange Limited | Hong Kong | |
| HKDAEx Limited | Hong Kong | |
| Nanjing Rongke Business Consulting Service Co., Ltd. | PRC |
| Consolidated Variable Interest Entity | Place of Incorporation | |
| Jiangsu Yanggu Culture Development Co., Ltd. | PRC |
| Subsidiaries of Consolidated Variable Interest Entity | Place of Incorporation | |
| Nanjing Yanqing Information Technology Co., Ltd. | PRC | |
| Nanjing Yanyu Information Technology Co., Ltd. | PRC | |
| Kashi Longrui Business Management Services Co., Ltd. | PRC | |
| Kashi Dongfang Cangpin Culture Development Co., Ltd. | PRC | |
| Zhongcang Warehouse Co., Ltd. (1) | PRC | |
| Beijing Jiu Yu Ling Jing Technology Co., Ltd. (2) | PRC |
| (1) | Kashi Longrui Business Management Services Co., Ltd. owns 18% of Zhongcang Warehouse Co., Ltd. |
| (2) | Jiangsu Yanggu Culture Development Co., Ltd. acquired 11.875% equity interest of Beijing Jiu Yu Ling Jing Technology Co., Ltd. in March 2022. |