Exhibit 8.1
LIST OF SUBSIDIARIES
| Name of Subsidiary | Jurisdiction
of | |
| Brera Milano S.r.l. (formerly KAP S.r.l.) | Italy | |
| Brera Strumica FC (formerly Fudbalski Klub Akademija Pandev) | North Macedonia | |
| UYBA Volley S.s.d.a.r.l. | Italy | |
| S.S. Juve Stabia S.r.l. | Italy |