Exhibit 8.1
Significant Subsidiaries, Consolidated Entity and Subsidiary of Consolidated Affiliated Entity of the Registrant
| Subsidiary |
Place of Incorporation | |
| Gracell Biotechnologies Holdings Limited |
British Virgin Islands | |
| Gracell Biotechnologies (HK) Limited |
Hong Kong | |
| Gracell Biopharmaceuticals, Inc. |
United States | |
| Gracell Bioscience (Shanghai) Co., Ltd. |
People’s Republic of China | |
| Gracell Biomedicine (Shanghai) Co., Ltd. |
People’s Republic of China | |
| Consolidated Variable Interest Entity |
Place of Incorporation | |
| Gracell Biotechnologies (Shanghai) Co., Ltd. |
People’s Republic of China | |
| Consolidated Variable Interest Entity |
Place of Incorporation | |
| Suzhou Gracell Biotechnologies Co., Ltd. |
People’s Republic of China | |