Exhibit 8.1
Subsidiaries of the Registrant
| Name of Subsidiary | Jurisdiction of Incorporation | Holding Company | ||
| NANO-X AI LTD | ISRAEL | NANO-X IMAGING LTD | ||
| NANO-X KOREA INC | KOREA | NANO-X IMAGING LTD | ||
| NANO-X IMAGING INC | DELAWARE | NANO-X IMAGING LTD | ||
| NANO-X IMAGING INC | JAPAN | NANO-X IMAGING LTD | ||
| USARAD HOLDING INC | DELAWARE | NANO-X IMAGING INC | ||
| NANOX RAD INC | DELAWARE | USARAD HOLDING INC | ||
| NANOX MDW INC | DELAWARE | NANO-X IMAGING INC | ||
| NANOX AI INC | DELAWARE | NANO-X AI LTD | ||
| XMRI.COM PLLC. | FLORIDA | USARAD HOLDING INC | ||
| HLB PUERTO RICO LLC | PUERTO RICO | USARAD HOLDING INC | ||
| NANOX IMPACT INC | DELAWARE | NANO-X IMAGING LTD |