Exhibit 8.1

Entity	Jurisdiction	Ownership
WiMi Hologram Cloud Inc.	Cayman Islands	100%
WiMi Hologram Cloud Limited	Hong Kong	100%
Beijing Hologram WiMi Cloud Internet Technology Co., Ltd. (“WFOE”)	People’s Republic of China	100%
Beijing WiMi Hologram Cloud Software Co., Ltd. (“VIE” of WFOE)	People’s Republic of China	Variable Interest Entity
Micro Beauty Lightspeed Investment Management HK Limited in Hong Kong (“Micro Beauty”)	Hong Kong	100% owned by VIE
Shenzhen Yidian Internet Technology Co., Ltd. (“Shenzhen Yidian”)	People’s Republic of China	100% owned by VIE
Shenzhen Yitian Hulian Internet Technology Co., Ltd. (“Shenzhen Yitian”)	People’s Republic of China	100% owned by VIE
Shenzhen Kuxuanyou Technology Co., Ltd. (“Shenzhen Kuxuanyou”)	People’s Republic of China	100% owned by VIE
Shenzhen Yiruan Tianxia Technology Co., Ltd.	People’s Republic of China	100% owned by Shenzhen Kuxuanyou
Shenzhen Yiyun Technology Co., Ltd.	People’s Republic of China	100% owned by Shenzhen Kuxuanyou
Korgas Shengyou Information Technology Co., Ltd.	People’s Republic of China	100% owned by Shenzhen Kuxuanyou
Korgas 233 Technology Co., Ltd.	People’s Republic of China	100% owned by Shenzhen Yitian
Shenzhen Qianhai Wangxin Technology Co., Ltd.	People’s Republic of China	100% owned by Shenzhen Yitian
Shenzhen Yiyou Online Technology Co., Ltd.	People’s Republic of China	100% owned by Shenzhen Yitian
Shenzhen Duodian Cloud Technology Co., Ltd.	People’s Republic of China	100% owned by Shenzhen Yidian
Korgas Duodian Network Technology Co., Ltd.	People’s Republic of China	100% owned by Shenzhen Yidian
Kashi Duodian Network Technology Co., Ltd.	People’s Republic of China	100% owned by Shenzhen Yidian
Shenzhen Zhiyuntuxi Technology Co., Ltd.	People’s Republic of China	100% owned by Shenzhen Yidian
Skystar Development Co., Ltd.	Republic of Seychelles	100% owned by Micro Beauty