Exhibit 8.1

List of Subsidiaries of the Registrant



| | 1. | China Eastern Airlines Jiangsu Co., Ltd., a company incorporated under the laws of People’s Republic of China, 62.56% equity of which is owned by China Eastern Airlines Corporation Limited.
| | -- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | 2. | Shanghai Airlines Co., Ltd., a company incorporated under the laws of People’s Republic of China, wholly owned by China Eastern Airlines Corporation Limited.
| | -- | -------------------------------------------------------------------------------------------------------------------------------------------------------------



| | 3. | Shanghai Eastern
    Flight Training Co., Ltd., a company incorporated under the laws of People’s Republic of China, wholly owned by
    China Eastern Airlines Corporation Limited.
| | -- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | 4. | Shanghai Airlines International Travel Group Co., Ltd., a company incorporated under the laws of People’s Republic of China, 86% equity of which is owned by China Eastern Airlines Corporation Limited.
| | -- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | 5. | China Eastern Airlines (Shantou) Economics Development Co., Ltd., a company incorporated under the laws of People’s Republic of China, 55% equity of which is owned by China Eastern Airlines Corporation Limited.
| | -- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | 6. | China Cargo Airlines Co., Ltd., a company incorporated under the laws of People’s Republic of China, 51% equity of which is owned by China Eastern Airlines Corporation Limited.
| | -- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | 7. | China Eastern Airlines Wuhan Co., Ltd., a company incorporated under the laws of People’s Republic of China, 46.46% equity of which is owned by China Eastern Airlines Corporation Limited.
| | -- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | 8. | Shanghai Eastern Aircraft Maintenance Co., Ltd., a company incorporated under the laws of People’s Republic of China, 60% equity of which is owned by China Eastern Airlines Corporation Limited.
| | -- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | 9. | Shanghai Eastern Airlines Logistics Co., Ltd., a company incorporated under the laws of People’s Republic of China, wholly owned by China Eastern Airlines Corporation Limited.
| | -- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | 10. | Shanghai Airlines Hotel Investment Management Co., Ltd ., a company incorporated under the laws of People’s Republic of China, 89.8% equity of which is owned by China Eastern Airlines Corporation Limited.
| | --- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | 11. | Shanghai Airlines Industrial Co., Ltd., a company incorporated under the laws of People’s Republic of China, 88.32% equity of which is owned by China Eastern Airlines Corporation Limited.
| | --- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | 12. | Eastern Airlines Hotel Co., Ltd., a company incorporated under the laws of People’s Republic of China, wholly owned by China Eastern Airlines Corporation Limited.
| | --- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | 13. | China Eastern
    Airlines Executive Air Co., Ltd., a company incorporated under the laws of People’s Republic of China, wholly owned by
    China Eastern Airlines Corporation Limited.
| | --- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | 14. | China United Airlines Co., Ltd., a company incorporated under the laws of People’s Republic of China, wholly owned by China Eastern Airlines Corporation Limited.
| | --- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------



| | 15. | Eastern Airlines Yunnan Co., Ltd., a company incorporated under the laws of People’s Republic of China, 65% equity of which is owned by China Eastern Airlines Corporation Limited.
| | --- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | 16. | Shanghai Crane International Transportation Co., Ltd., a company incorporated under the laws of People’s Republic of China, 40% equity of which is owned by China Eastern Airlines Corporation Limited.
| | --- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | 17. | Eastern Air Overseas
    (Hong Kong) Corporation Limited, a company incorporated under the laws of Hong Kong, wholly owned by China Eastern Airlines
    Corporation Limited.
| | --- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------