Exhibit 8.1
| Subsidiary | Jurisdiction | |
| Advanced Battlestations, Inc. | United States | |
| Alkers Solutions Inc. | United States | |
| Buildeniac, Inc. | United States | |
| CAOPC, Inc. | United States | |
| Chief Value Limited | Hong Kong | |
| ChiefValue.com, Inc. | United States | |
| GAOPC, Inc. | United States | |
| Hangzhou Lianluo Technology Co., Ltd. | China | |
| INOPC Inc. | United States | |
| Magnell Associate, Inc. | United States | |
| Newegg Australia Pty Ltd | Australia | |
| Newegg Business Inc. | United States | |
| Newegg Canada Inc. | Canada | |
| Newegg Capital Inc. | Taiwan | |
| Newegg Capital International | Cayman Islands | |
| Newegg China Inc. | Cayman Islands | |
| Newegg Commerce (SH) Co., Ltd | China | |
| Newegg Enterprises LLC | United States | |
| Newegg Europe, Inc. | Cayman Islands | |
| Newegg Facility Solutions, Inc. | United States | |
| Newegg Greater China (Hong Kong) Company Limited | Hong Kong | |
| Newegg Inc. | United States | |
| Newegg International Inc. | Cayman Islands | |
| Newegg Logistics Services Inc. | United States | |
| Newegg North America Inc. | United States | |
| Newegg Staffing Inc. | United States | |
| Newegg Taiwan Inc. | Taiwan | |
| Newegg Tech (Chengdu) Co., Ltd. | China | |
| Newegg Tech (China) Co., Ltd. | China | |
| Newegg Tech (Shanghai) Co., Ltd. | China | |
| Newegg Tech (Xian) Co., Ltd. | China | |
| Newegg Tech Corporation | Cayman Islands | |
| Newegg Tech Inc. | Cayman Islands | |
| Newegg Tech Research and Development Limited | Hong Kong | |
| Newegg Tech Support Limited | Hong Kong | |
| Newegg Texas, Inc. | United States | |
| Newegg Trading Limited | Hong Kong | |
| Newegg UK, Ltd. | United Kingdom | |
| Newegg.com Americas Inc. | United States | |
| NJOPC, Inc. | United States | |
| Nutrend Automotive Inc. | United States | |
| OZZO Inc. | United States | |
| OZZO International | Cayman Islands | |
| OZZO International Limited | Hong Kong | |
| Rosewill Inc. | United States | |
| Rosewill Limited | Hong Kong | |
| TNOPC, Inc. | United States | |
| Youke (Shanghai) Education Technology Co., Ltd. | China |