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Exhibit 8.1
Subsidiaries of Maxeon Solar Technologies, Ltd.

Name of SubsidiaryCountry of Incorporation
Maxeon Solar Pte. Ltd
Singapore
SunPower Philippines Manufacturing Ltd.Cayman Islands
SunPower Malaysia Manufacturing Sdn. Bhd.Malaysia
SunPower Systems SarlSwitzerland
SunPower Energy Solutions France SASFrance
SunPower Corporation Mexico, S. de R.L. de C.V.
Mexico
SunPower Japan KKJapan
SunPower Italia S.r.l.Italy
SunPower Systems International LimitedHong Kong
SunPower Manufacturing Corporation LimitedHong Kong
SPML Land, Inc.Philippines
SunPower Netherlands B.V.Netherlands
SunPower Corporation Australia Pty. Ltd.Australia
SunPower Technology Ltd.Cayman Islands
SunPower GmbHGermany
SunPower Manufacturing (Pty) LtdSouth Africa
SunPower Energy Systems Singapore Pte. Ltd.Singapore