Exhibit 8.1
LIST OF SUBSIDIARIES AND AFFILIATED ENTITIES
OF
REGENCELL BIOSCIENCE HOLDINGS LIMITED
|
Name of Wholly-owned Subsidiaries |
Place of Incorporation | |
| Regencell Bioscience Limited | Hong Kong | |
| Regencell Limited | Hong Kong | |
| Regencell Bioscience North America Limited | British Virgin Islands |
| List of Affiliated Entities | Place of Incorporation | |
| Regencell Bioscience Asia Limited (a 60% owned joint venture) | Hong Kong |