Exhibit 8.1

SUBSIDIARIES OF CHINA SOUTHERN AIRLINES COMPANY LIMITED

The particulars of the Company’s principal subsidiaries as of December 31, 2021 are as follows:

Name of Company	Jurisdiction of Incorporation
Xiamen Airlines Company Limited		PRC
Shantou Airlines Company Limited		PRC
Zhuhai Airlines Company Limited		PRC
Guizhou Airlines Company Limited		PRC
Chongqing Airlines Company Limited		PRC
China Southern Airlines Henan Airlines Company Limited		PRC
China Southern Air Logistics Co., Ltd.		PRC