Exhibit 8.1
Big Tree Cloud Holding Limited
Subsidiaries of the Registrant
| Subsidiaries | Place of Incorporation | |
| Big Tree Cloud International Group Limited | Cayman Islands | |
| BRIGHT CONNECTED LIMITED | British Virgin Islands | |
| HONGKONG PLOUTOS INTERNATIONAL HOLDINGS LIMITED | Hong Kong | |
| Guangdong Dashuyun Investment Holding Group Co., Ltd. | The People’s Republic of China | |
| Shenzhen Ronghuiyun Investment Co., LTD | The People’s Republic of China | |
| Shenzhen Surprise Cloud Trading Co., Ltd. | The People’s Republic of China | |
| Shenzhen Nafutong New Technology Co., LTD | The People’s Republic of China |