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Exhibit 8.1
List of subsidiaries of Valens Semiconductor Ltd.
Name of Subsidiary | Jurisdiction of Organization | |
Valens Semiconductor Inc. | U.S. (Delaware) | |
Valens Merger Sub Inc. | U.S. (Delaware) | |
Valens Trading (Shanghai) Co. Ltd. | China | |
Valens Semiconductor GmbH | Germany | |
Valens Japan Ltd. | Japan |