EXHIBIT 8.1

 

List of Subsidiaries

 

Wholly Owned Subsidiaries:

 

·   ATA Testing Authority (Holdings) Limited, incorporated in the British Virgin Islands

 

·   ATA Testing Authority (Beijing) Limited, incorporated in the People’s Republic of China

 

·   ATA Learning (Beijing) Inc., incorporated in the People’s Republic of China

 

·   Beijing Jindixin Software Technology Limited, incorporated in the People’s Republic of China

 

Consolidated Affiliated Entity:

 

·   ATA Online (Beijing) Education Technology Limited, incorporated in the People’s Republic of China

 

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