Exhibit 8.1
List of Principal Subsidiaries and Affiliated Entities
| Subsidiaries | Place of Incorporation | |
| Hundreds of Mountains Limited | BVI | |
| Witty Digital Technology Limited | Hong Kong | |
| Beijing Liangzizhige Technology Co., Ltd. | PRC | |
| QuantaSing International Limited | Cayman Islands | |
| Kelly’s Investments Limited | BVI | |
| KELLY’S EDUCATION LIMITED | Hong Kong |
| Affiliated Entities | Place of Incorporation | |
| Feierlai (Beijing) Technology Co., Ltd. | PRC | |
| Beijing Denggaoerge Network Technology Co., Ltd. | PRC | |
| Beijing Shijiwanhe Information Consultancy Co., Ltd. | PRC |