Exhibit 8.1
List of Principal Subsidiaries of the Registrant
| Subsidiaries | Place of Incorporation | |
| Nano Tech Cayman Ltd | Cayman Islands | |
| Ipollo Tech Ltd | Cayman Islands | |
| Ipolloverse Cayman Ltd | Cayman Islands | |
| Nano Labs Inc | BVI | |
| Ipollo Tech Inc | BVI | |
| Tsuki Inc | United States | |
| Ipolloverse Tech Inc | BVI | |
| Nano Technology HK Limited | Hong Kong | |
| Nano Labs HK Limited | Hong Kong | |
| Ipollo HK Limited | Hong Kong | |
| IPOLLO PTE. LTD. | Singapore | |
| Ipolloverse HK Limited | Hong Kong | |
| Haowei Technology (Shaoxing) Co., Ltd. | Shaoxing, China | |
| Zhejiang Haowei Technology Co., Ltd. | Hangzhou, China | |
| Zhejiang Metaverse Technology Co., Ltd. | Hangzhou, China | |
| Haoweiverse (Shaoxing) Technology Co., Ltd. | Shaoxing, China | |
| Metaski (Shaoxing) Technology Co., Ltd. | Shaoxing, China | |
| Metaverse (Shaoxing) Technology Co., Ltd. | Shaoxing, China | |
| Shenzhen Matamata Technology Co., Ltd. | Shenzhen, China | |
| Zhejiang Ipollo Technology Co., Ltd. | Hangzhou, China | |
| Metameta (Shaoxing) Technology Co., Ltd. | Shaoxing, China | |
| Hangzhou Meta Technology Co., Ltd. | Hangzhou, China | |
| Zhejiang Nanomicro Technology Co., Ltd. | Hangzhou, China | |
| Zhejiang NanoBlock Technology Co., Ltd. | Hangzhou, China | |
| Zhejiang Weike Technology Co., Ltd. | Hangzhou, China | |
| Shenzhen Matavos Technology Co., Ltd. | Shenzhen, China | |
| Zhejiang Yuanmao Digital Technology Co., Ltd | Hangzhou, China | |
| Zhejiang Ipollo Metacomputing Co., Ltd | Hangzhou, China |