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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 | ||
— | ATA Learning (Wuxi) Inc., 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 |