Exhibit 8.1

List of Subsidiaries
Name of Subsidiaries	Jurisdiction of Incorporation or Organization
Brilliant Hat Limited	British Virgin Islands
Blue Hat Interactive Entertainment Technology Limited	Hong Kong
Xiamen Duwei Consulting Management Co., Ltd.	China
Fujian Blue Hat Group Co., Ltd	China
Xiamen Shengruihao Technology Co., Ltd	China
Xiamen Bluehat Research Institution of Education Co., Ltd.	China
Name of Variable Interest Entities	Jurisdiction of Incorporation or Organization
Fujian Blue Hat Interactive Entertainment Technology Ltd.	China
Fujian Roar Game Technology Co., Ltd.	China
Name of Subsidiaries of Variable Interest Entities	Jurisdiction of Incorporation or Organization
Hunan Engaomei Animation Culture Development Co., Ltd.	China
Pingxiang Blue Hat Technology Co. Ltd.	China
Fuzhou CSFCTECH Co., Ltd.	China
Fuzhou UC71 Co. Ltd	China
Fuzhou Qiande Educational Technology Co., Ltd	China
Fujian Lanyun Canghai Technology Co., Ltd	China
Renchao Huyu Shanghai Cultural Development Co., Ltd.	China
Fujian Youth Hand in Hand Educational Technology Co., Ltd	China
Fresh Joy Entertainment Ltd	Cayman Islands
Hong Kong Xinyou Entertainment Limited.	Hong Kong
Fujian Xinyou Technology Co., Ltd.	China