Exhibit 8.1
List of Subsidiaries
| Company | Jurisdiction of Formation | |
| Al Shola Al Modea Gas Distribution LLC | United Arab Emirates | |
| Bright Hydrogen Solutions Limited | Ireland | |
| Hanoi Asset Management, S.L. | Spain | |
| Fusion Fuel USA, Inc. | Delaware | |
| Fusion Fuel Australia, PTY Ltd. | Australia | |
| Fusion Fuel Australia – Pilot PTY Ltd. | Australia | |
| Fusion Fuel Morocco, S.A.S. | Morocco | |
| Quality Industrial Corp. | Nevada |