EXHIBIT 8.1

List of Significant Subsidiaries and Consolidated Variable Interest Entities of 360 Finance, Inc.

Subsidiary	Place of Incorporation
HK Qirui International Technology Company Limited	Hong Kong
Shanghai Qiyue Information Technology Co., Ltd.	People’s Republic of China

Variable Interest Entity	Place of Incorporation
Shanghai Qiyu Information Technology Co., Ltd.	People’s Republic of China
Fuzhou 360 Online Microcredit Co., Ltd.	People’s Republic of China
Fuzhou 360 Financing Guarantee Co., Ltd.	People’s Republic of China
Shanghai 360 Financing Guarantee Co., Ltd	People’s Republic of China