Exhibit 8.1

List of Principal Subsidiaries and Consolidated Variable Interest Entity

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Subsidiary

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Place of Incorporation

HongKong Walnut Street Limited

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Hong Kong

Hangzhou Weimi Network Technology Co., Ltd.

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The Chinese Mainland

Shenzhen Qianhai Xinzhijiang Information Technology Co., Ltd.

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The Chinese Mainland

Radiance Sea Investment Limited

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British Virgin Islands

Radiance Sea Group Limited

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Cayman Islands

Radiance Sea Hong Kong Limited

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Hong Kong

Pinduoduo Investment Limited*

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British Virgin Islands

Pinduoduo (Shanghai) Network Technology Co.,Ltd.

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The Chinese Mainland

Shanghai Yucan Information Technology Co., Ltd.

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The Chinese Mainland

Elementary Technology Limited

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British Virgin Islands

Elementary Innovation Pte. Ltd.

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Singapore

Whaleco Technology Limited

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Ireland

Whaleco Inc.

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Delaware

Consolidated Variable Interest Entity

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Place of Incorporation

Hangzhou Aimi Network Technology Co., Ltd.

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The Chinese Mainland

Subsidiary of Consolidated Variable Interest Entity

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Place of Incorporation

Shanghai Xunmeng Information Technology Co., Ltd.

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The Chinese Mainland

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* 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.