Exhibit 8.1

List of Principal Subsidiaries and Consolidated Variable Interest Entity

Subsidiary	Place of Incorporation
HongKong Walnut Street Limited	Hong Kong
Hangzhou Weimi Network Technology Co., Ltd.	Mainland China
Shenzhen Qianhai Xinzhijiang Information Technology Co., Ltd.	Mainland China
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
Elementary Technology Limited	British Virgin Islands
Elementary Innovation Pte. Ltd.	Singapore
Whaleco Technology Limited	Ireland
Whaleco Inc.	Delaware
Whaleco Services, LLC	Delaware
Consolidated Variable Interest Entity	Place of Incorporation
Hangzhou Aimi Network Technology Co., Ltd.	Mainland China
Subsidiary of Consolidated Variable Interest Entity	Place of Incorporation
Shanghai Xunmeng Information Technology Co., Ltd.	Mainland China

* 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 are engaged in investment activities outside the United States.