Exhibit 8.1
List of subsidiaries of Valens Semiconductor Ltd.
| Name of Subsidiary |
Jurisdiction of Organization | |
| Valens Semiconductor Inc. |
U.S. (Delaware) | |
| Valens Merger Sub Inc. |
U.S. (Delaware) | |
| Valens Trading (Shanghai) Co. Ltd. |
China | |
| Valens Semiconductor GmbH |
Germany | |
| Valens Japan Ltd. |
Japan |