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 |