Exhibit 8.1
PASQAL HOLDING SA
LIST OF SUBSIDIARIES
| Name | State or other jurisdiction of incorporation or organization | |
| Aeponyx Enterprises Inc. | Canada | |
| Pasqal Arabia for Information Technology LLC | Kingdom of Saudi Arabia | |
| Pasqal Canada Inc. | Canada | |
| Pasqal Korea Co. Ltd. | Korea | |
| Pasqal USA Inc. | Delaware | |
| Photonic Integrated Circuits Inc. | Canada | |
| Pasqal UK Hardware R&D Ltd. | England and Wales |