Exhibit 8.1

List of Subsidiaries, Variable Interest Entities and Subsidiaries of Variable Interest Entities

Subsidiary/VIE/VIE Subsidiary	Jurisdiction of incorporation or organization
NiSun International Enterprise Management Group (British Virgin Islands) Co., Ltd.	British Virgin Islands
Nami Holding (Cayman) Co., Ltd.	Cayman Islands
NiSun International Enterprise Management Group (Hong Kong) CO., Limited	Hong Kong
Nami Holding (Hong Kong) Co., Limited	Hong Kong
NiSun (Shandong) Industrial Development Co., Ltd.	People’s Republic of China
NiSun Ocean (Qingdao) Supply Chain Investment Co., Ltd.	People’s Republic of China
Zhumadian NiSun Supply Chain Management Co., Ltd	People’s Republic of China
NingChen (Shanghai) Enterprise Management Co., Ltd	People’s Republic of China
Shandong Taiding International Investment Co., Ltd	People’s Republic of China
Shanghai Naqing Enterprise Management Co., Ltd	People’s Republic of China
NiSun (Beijing) Supply Chain Management Co., Ltd	People’s Republic of China
Qingdao Sailang International Trade Co., Ltd	People’s Republic of China
Rizhao Sailang Mining Co., Ltd	People’s Republic of China
NiSun Supply Chain Management (MiShan) Co., Ltd	People’s Republic of China
Gansu Zhonghexi Trading Co., Ltd	People’s Republic of China
NiSun Haiyuan (Qingdao) Supply Chain Co., Ltd	People’s Republic of China
Fintech (Shanghai) Digital Technology Co., Ltd.*	People’s Republic of China
Beijing Hengtai Puhui Information services Co., Ltd*	People’s Republic of China
Shanghai Luyao Financial Consulting Co., Ltd. (formerly, Shanghai Nami Financial Consulting Co., Ltd)*	People’s Republic of China
Khorgos Fintech Network Technology Co., Ltd**	People’s Republic of China
Nanjing NiSun Gold Co., Ltd.**	People’s Republic of China
Fintech (Jiangsu) Supply Chain Management Co., Ltd.**	People’s Republic of China
Fintech (Shandong) Supply Chain Management Co. Ltd.**	People’s Republic of China
Fintech (Henan) Supply Chain Management Co. Ltd.**	People’s Republic of China
Fintech (Zibo) Supply Chain Management Co. Ltd. **	People’s Republic of China
Fanlunke Supply Chain Management (Shanghai) Co., Ltd. **	People’s Republic of China
Fintech Supply Chain Management (Ningbo) Co., Ltd.**	People’s Republic of China
Shaanxi Fintech Supply Chain Management Co. Ltd. **	People’s Republic of China
Jiangxi Fintech Supply Chain Management Co. Ltd. **	People’s Republic of China
Jilin Province Lingang Supply Chain Management Co., Ltd. **	People’s Republic of China
Jilin Province Lingang Hengda Supply Chain Management Co. Ltd. **	People’s Republic of China
Liaogang NiSun (Yingkou) Supply Chain Management Co. Ltd. **	People’s Republic of China
Liaogang NiSun (Shanghai) Supply Chain Management Co., Ltd. **	People’s Republic of China
Hangzhou Fengtai Supply Chain Management Co., Ltd. **	People’s Republic of China
Fintech Supply Chain Management (Anhui) Co., Ltd. **	People’s Republic of China
Fintech Supply Chain Management (Shenzhen) Co., Ltd.	People’s Republic of China
Henan NiSun Huaixiang Food Co., Ltd.	People’s Republic of China

* Consolidated variable interest entities (“VIEs”)

** Subsidiaries of consolidated VIEs