Exhibit 8.1
| Subsidiaries, Variable Interest Entity, and Subsidiaries of Variable Interest Entity | Jurisdiction | |
| UTime International Limited | Hong Kong | |
| Shenzhen UTime Technology Consulting Co., Ltd. | People’s Republic of China | |
| United Time Technology Co., Ltd. | People’s Republic of China | |
| Guizhou United Time Technology Co., Ltd. | People’s Republic of China | |
| UTime Technology (HK) Company Limited | Hong Kong | |
| Guangxi Utime Technology Co., Ltd. (“UTime Guangxi”) | People’s Republic of China |