Exhibit 8.1
Scinai Immunotherapeutics – List of Subsidiaries
| Subsidiary | Country of Incorporation | Ownership Interest | ||||
| Scinai Biopharma Services Ltd. | Israel | 100 | % | |||
| Scinai BioServices Inc. | Delaware (U.S.A) | 100 | % | |||
| Scinai Immunotherapeutics Spółka z ograniczoną odpowiedzialnością | Poland | 100 | % | |||