Exhibit 8.1



List of Subsidiaries of the Registrant



| | 1. | China Eastern Airlines Jiangsu Co., Limited (incorporated in the PRC), 62.56% equity of which is owned by China Eastern
                                                                             Airlines                                                                              Corporation Limited.
| | -- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | 2. | China Eastern Airlines Wuhan Co., Limited (incorporated in the PRC), 60% equity of which is owned by China Eastern Airlines Corporation
                                                                             Limited.
| | -- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | 3. | Shanghai Eastern Flight Training Co., Limited (incorporated in the PRC), 100% equity
of which is owned by China Eastern Airlines Corporation Limited.
| | -- | -----------------------------------------------------------------------------------------------------------------------------------------------------

| | 4. | Shanghai Airlines Co., Limited (incorporated in the PRC), 100% equity of which is
owned by China Eastern Airlines Corporation Limited.
| | -- | --------------------------------------------------------------------------------------------------------------------------------------



| | 5. | China Eastern Airlines Technology Co., Limited (incorporated in the PRC), 100% equity
of which is owned by China Eastern Airlines Corporation Limited.
| | -- | ------------------------------------------------------------------------------------------------------------------------------------------------------

| | 6. | Shanghai Eastern Airlines Logistics Co., Limited (incorporated in the PRC), 100%
equity of which is owned by China Eastern Airlines Corporation Limited.
| | -- | --------------------------------------------------------------------------------------------------------------------------------------------------------

| | 7. | China Eastern Business Jet Co., Limited (incorporated in the PRC), 100% equity of
which is owned by China Eastern Airlines Corporation Limited.
| | -- | -----------------------------------------------------------------------------------------------------------------------------------------------

| | 8. | China Eastern Airlines Yunnan Co., Limited (incorporated in the PRC), 90.36% equity
of which is owned by China Eastern Airlines Corporation Limited.
| | -- | ----------------------------------------------------------------------------------------------------------------------------------------------------

| | 9. | Eastern Air Overseas (Hong Kong) Co., Limited (incorporated in Hong Kong), 100% equity of which is owned by China Eastern
                                                                             Airlines                                                                              Corporation
                                                                             Limited.
| | -- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | 10. | China United Airlines Co., Limited (incorporated in the PRC), 100% equity of which
is owned by China Eastern Airlines Corporation Limited.
| | --- | ------------------------------------------------------------------------------------------------------------------------------------------

| | 11. | Eastern Airlines Hotel Co., Limited (incorporated in the PRC), 100% equity of which
is owned by China Eastern Airlines Corporation Limited.
| | --- | -------------------------------------------------------------------------------------------------------------------------------------------

| | 12. | Shanghai Airlines Tours International (Group) Co., Limited
(incorporated in the PRC), 100% equity of which is owned by China Eastern Airlines Corporation Limited.
| | --- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | 13. | China Eastern Airlines Application Development Center Co.,
Limited (incorporated in the PRC), 100% equity of which is owned by China Eastern Airlines Corporation Limited.
| | --- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | 14. | China Eastern Airlines E-Commerce
Co., Limited (incorporated in the PRC), 100% equity of which is owned by China Eastern Airlines Corporation Limited.
| | --- | ------------------------------------------------------------------------------------------------------------------------------------------------------