Exhibit 8.1
LIST OF SUBSIDIARIES
OF
TRYHARD HOLDINGS LIMITED
| Name | Jurisdiction | |
| TryHard Japan Co., Ltd. (“THJ”) | Japan (wholly-owned subsidiary of issuer) | |
| TryHard Management Co., Ltd. | Japan (wholly-owned subsidiary of THJ) | |
| TryHard Technology Co., Ltd. | Japan (wholly-owned subsidiary of THJ) | |
| Iroha Music Co., Ltd. | Japan (wholly-owned subsidiary of THJ) |