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 | |
| Suzhou Gracell Bioscience Co., Ltd. | People’s Republic of China | |
| Hainan Gracell Biomedicine 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 | |