Exhibit 21.1
Subsidiaries of ALT5 Sigma Corporation:
| Name | Jurisdiction of Incorporation | |
| ALT5 Sigma, Inc. | Delaware | |
| ALT5 Markets, Inc. | New York | |
| ALT5 Sigma Canada, Inc. | Ontario, Canada | |
| ALT5 Digital Holdings, Inc. | Wyoming | |
| ALT5, Inc. | Wyoming | |
| ALT5 Sigma Digital Asset Treasury Company Inc. | Wyoming | |
| ALT5 AI, Inc. | Canada | |
| ALT5 Pro LLC | Saint-Vincent & Grenadine | |
| ALT5 sro | Czech Republic | |
| Fortress II Holdings Ltd. DBA MSwipe | Turks & Caicos Islands | |
| 9323-9044 Quebec Inc. DBA MSwipe Technologies | Quebec, Canada | |
| 9406-1918 Quebec Inc. DBA Altitude Marketing | Quebec, Canada | |
| MSwipe Inc. | Delaware | |
| MSwipe Technologies Limited | England, UK |
All subsidiaries are 100% owned by the Company.