Exhibit 8.1

List of Principal Subsidiaries and Consolidated Variable Interest Entity

Subsidiary	Place of Incorporation
HongKong Walnut Street Limited	Hong Kong
Shenzhen Qianhai Xinzhijiang Information Technology Co., Ltd.	PRC
Radiance Sea Investment Limited	British Virgin Islands
Radiance Sea Group Limited	Cayman Islands
Radiance Sea Hong Kong Limited	Hong Kong
Pinduoduo Investment Limited*	British Virgin Islands
Shanghai Yucan Information Technology Co., Ltd.	PRC
Consolidated Variable Interest Entity	Place of Incorporation
Hangzhou Aimi Network Technology Co., Ltd.	PRC
Subsidiary of Consolidated Variable Interest Entity	Place of Incorporation
Shanghai Xunmeng Information Technology Co., Ltd.	PRC

* Pinduoduo Investment Limited is the immediate parent company of 9 wholly-owned subsidiaries, whose names have been omitted in reliance on Instruction 8 of the exhibit requirements set forth in Form 20-F. Pinduoduo Investment Limited and its subsidiaries engaged in investment activities outside the United States.