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Exhibit 8.1

List of Subsidiaries of Gambling.com Group Limited

Name of Subsidiary (1)						Jurisdiction
GDC Media Limited						Ireland
GDC Malta Limited						Malta
GDC America, Inc.						United States (Florida)
NDC Holding Limited						British Virgin Islands
NDC Media Limited						Malta
Roto Sports, Inc.						United States (Delaware)
GDC Odds Holdings, Inc. (f/k/a Odds Holdings, Inc.)						United States (Delaware)
OddsJam, Inc.						United States (Delaware)
OpticOdds, Inc.						United States (Delaware)
BGMD Holdings LLC (d/b/s Spotlight.Vegas)						United States (Nevada)

(1) The names of particular subsidiaries have, in certain instances, been omitted because, considered in the aggregate, they would not constitute a “significant subsidiary” as that term is defined in Rule 1-02(w) of Regulation S-X under the Securities Exchange Act of 1934, as amended.