Exhibit 8.1
List of Subsidiaries of iPower Wireless Technology Inc.
| Subsidiary’s Name | Incorporate Location | Establishment Date | ||
| iPower Wireless Technology BVI Co., Ltd. | BVI | March 13, 2026 | ||
| iPower Wireless Technology USA, Inc. | United States | April 15, 2026 | ||
| iPower International (HongKong) Co., Limited | HK | March 30, 2026 | ||
| WIPO Times (Shanghai) Technology Co., Ltd | Shanghai, China | On June 30, 2026 | ||
| WIPO (Shanghai) New Energy Technology Co., Ltd. | Shanghai, China | January 22, 2015 |