EXHIBIT 8.1
As of: May 30, 2023
AMERICAS GOLD AND SILVER CORPORATION
| Company Name | Jurisdiction | Other State/ Provincial Listings |
| Americas Gold and Silver Corporation (formerly: Americas Silver Corporation) (name change as of September 3, 2019) | Canada | N/A |
| 4246136 Canada Inc. | Canada | N/A |
| Bald Butte Ltd. | Canada | Business Registration in Manitoba dissolved June 2013 |
| Blackjack Gold Corporation | Nevada (EO298792016-2) | N/A |
| Drumlummon ULC (Previously Drumlummon Ltd.) | Alberta | Montana (Corp.# F060638) |
| Drumlummon Gold Corp. | Delaware (483528) | Montana (Corp.# F060015) |
| Drumlummon U.S. Ltd. | Delaware (5080741) | Montana (F064552) |
| Gold Acquisition Corp. | Nevada (E0464462011-1) | Colorado (20191571586) |
| Marysville Mining and Milling LLC | Montana (C186575) | N/A |
| Platte River Gold Inc. | Yukon | N/A |
| Pershing Gold Corporation | Nevada (E0545322007-7) | Colorado (20121117480)
|
| Pershing Royalty Corporation | Delaware | N/A |
| RX Gold & Silver Inc. | Ontario | Montana (Corp.# F052197) |
| RX Mining Corp. | Canada | N/A |
| Scorpio Holding One Limited | British Virgin Islands | N/A |
| Scorpio Holding Two Limited | British Virgin Islands | N/A |
| U.S. Silver Corporation | Canada | N/A |
| U.S. Silver & Gold Inc. | Ontario | N/A |
| US Silver – Idaho Inc. | Delaware (Business# 2435184) | Idaho (C-132978) |
| USSG L.P. | Delaware | N/A |
| USSG Cayman Ltd. | Cayman Islands | N/A |
| United States Silver, Inc. | Delaware (Business# 4139113) | Idaho (C-166983) |
MEXICO
| Company Name | Jurisdiction | Other State/ Provincial Listings |
| Minera Platte River Gold S. de R.L. de C.V. | Mexico | N/A |
| Minera Cayeros S. de R.L. de C.V. | Mexico (dormant) | N/A |
| Servicios Especializados en Minas S.A. de C.V. | Mexico | N/A |
| Triturados Mineros del Noroeste S.A. de C.V. | Mexico | N/A |
| Servicos Generales en Mineria S.A. de C.V. | Mexico | N/A |
| Minera Cosala S.A. de C.V. | Mexico | N/A |