Exhibit 8.1
The following list of subsidiaries applies after completion of the Business Combination:
| Legal Name | Jurisdiction of Incorporation | |
Subsidiaries: Alps Life Sciences Inc |
Cayman Islands | |
| Alps Global Holding Berhad | Malaysia | |
| Alps Biotech Sdn. Bhd. | Malaysia | |
| Alps Wellness Centre Sdn. Bhd. | Malaysia | |
| Alpscap Berhad | Malaysia | |
| Celebre Pro Medic Sdn. Bhd. | Malaysia | |
| Celestialab Sdn. Bhd. | Malaysia | |
| Mont Life (M) Sdn. Bhd. | Malaysia | |
| MyGenome Sdn. Bhd. | Malaysia | |
| TMC Global Holdings Sdn. Bhd. | Malaysia | |
Alps Insurance PCC Inc. |
Malaysia | |
| Associate: | ||
| Alps Globemedic Sdn. Bhd. | Malaysia |