Exhibit 8.1
Name | State or Other Jurisdiction of Incorporation Or Organization |
Iris Energy Custodian Pty Ltd | New South Wales, Australia |
Iris Energy Holdings Pty Ltd | New South Wales, Australia |
SA 1 Holdings Pty Ltd | Victoria, Australia |
SA 2 Holdings Pty Ltd | Victoria, Australia |
TAS 1 Holdings Pty Ltd | Victoria, Australia |
IE CA 1 Holdings Ltd. | British Columbia, Canada |
IE CA 2 Holdings Ltd. | British Columbia, Canada |
IE CA 3 Holdings Ltd. | British Columbia, Canada |
IE CA 4 Holdings Ltd. | British Columbia, Canada |
IE CA 5 Holdings Ltd. | British Columbia, Canada |
IE CA Development Holdings Ltd. | British Columbia, Canada |
IE CA Development Holdings 2 Ltd. | British Columbia, Canada |
IE CA Development Holdings 3 Ltd. | British Columbia, Canada |
IE CA Development Holdings 4 Ltd. | British Columbia, Canada |
IE CA Development Holdings 5 Ltd. | British Columbia, Canada |
IE CA Development Holdings 7 Ltd. | British Columbia, Canada |
PodTech Data Centers Inc. | British Columbia, Canada |
IE US Development Holdings 1 Inc. | Delaware, United States |
IE US Holdings Inc. | Delaware, United States |
IE US 1, Inc. | Delaware, United States |
IE US Development Holdings 3 Inc. | Delaware, United States |
IE US Development Holdings 4 Inc. | Delaware, United States |
IE US Operations Inc. | Delaware, United States |
IE US Hardware 1 Inc. | Delaware, United States |
IE US Hardware 2 Inc. | Delaware, United States |
IE US Hardware 3 Inc. | Delaware, United States |
IE US Hardware 4 Inc. | Delaware, United States |