Exhibit 8.1

Significant Subsidiaries and Consolidated Entities of the Registrant

Subsidiaries		Place of Incorporation
Meili Group Limited		Hong Kong
Hangzhou Shiqu Information and Technology Co., Ltd.		PRC
Meilishuo (Beijing) Network Technology Co., Ltd.		PRC
Consolidated Variable Interest Entities		Place of Incorporation
Hangzhou Juangua Network Co., Ltd.		PRC
Beijing Meilishikong Network and Technology Co., Ltd.		PRC