Exhibit 8.1
List of Subsidiaries
| Subsidiary | Jurisdiction | |
| Crynssen Pharma Group Limited | Malta | |
| Union Acquisition Corp. II | Cayman Islands | |
| Procaps S.A. | Colombia | |
| C.I. Procaps S.A. | Colombia | |
| Funtrition S.A.S. | Colombia | |
| Crynssen Pharma S.A.S. | Colombia | |
| Procaps S.A. de C.V. | El Salvador | |
| Biokemical, S.A. de C.V. | El Salvador | |
| Diabetrics Healthcare SA de CV | Mexico | |
| CDI Sociedad Anónima | Nicaragua | |
| CDI Sociedad Anónima | Guatemala | |
| Novagel Pharma GmbH | Switzerland | |
| Pharmarketing S.A. | Panama | |
| Pharmarketing Dominicana S.R.L. | Dominican Republic | |
| Pharmarketing Costa Rica S.A. | Costa Rica | |
| Unimed del Perú S.A. | Peru | |
| Roddome Pharmaceutical S.A. | Ecuador | |
| Colbras Industria E Comercio Ltda. | Brazil | |
| Rymco Medical S.A.S. | Colombia | |
| Horslig GmbH | Switzerland | |
| Pharminter GmbH | Switzerland | |
| Sofgen Pharmaceuticals LLC | United States | |
| Diabetrics Healthcare S.A.S. | Colombia | |
| Unimed Farmaceutica Holding S.L. | Spain | |
| Allophane Holdings S.L. | Spain | |
| Hadwen International Limited | British Virgin Islands | |
| Avisol Investments Limited | British Virgin Islands | |
| DBM International CV | Netherlands | |
| Sofgen Pharma LLC | United States | |
| Industrias Kadima S.A.S. | Colombia | |
| Inversiones Jades S.A.S. | Colombia | |
| Inversiones Ganeden S.A.S. | Colombia | |
| Inversiones Henia S.A.S. | Colombia | |
| Inversiones Crynseen S.A.S. | Colombia | |
| Colombiana de Suministros Médicos Hospitalarios – Colmed Ltda- | Colombia | |
| Pharmayect S.A. | Colombia | |
| Funtrition LLC | United States |