Exhibit 8.1
List of Subsidiaries
Subsidiaries:
| ● | ATA Testing Authority (Holdings) Limited, incorporated in the British Virgin Islands |
| ● | ATA Education Technology (Beijing) Limited (formerly known as “ATA Testing Authority (Beijing) Limited”), incorporated in the People’s Republic of China |
| ● | ATA Creativity Global (Hong Kong) Limited (formerly known as “Xing Wei Institute (HongKong) Limited”), incorporated in Hong Kong |
| ● | ACG International Group Limited, incorporated in the British Virgin Islands |
| ● | Beijing Huanqiuyimeng Education Consultation Corp., incorporated in the People’s Republic of China |
Consolidated Variable Interest Entity:
| ● | ATA Intelligent Learning (Beijing) Technology Limited, incorporated in the People’s Republic of China |
| ● | Beijing Zhenwu Technology Development Co., Ltd., incorporated in the People’s Republic of China |
Filing date: April 10, 2024