Exhibit 8.1

SUBSIDIARIES OF CHINA SOUTHERN AIRLINES COMPANY LIMITED

The particulars of the Company’s principal subsidiaries as of December 31, 2022 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