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) – Ceased business on December 31, 2023 and deregistered on November 1, 2024 | Hong Kong |