Exhibit 8.1
SUBSIDIARIES OF HUB CYBER SECURITY (ISRAEL) LTD.
| Name of Subsidiary | Jurisdiction of Organization | |
| HUB Cyber Security TLV Ltd. | Israel | |
| ALD Manpower Solutions Ltd | Israel | |
| ALD Software Ltd | Israel | |
| ALD College Ltd | Israel | |
| QPoint Technologies Ltd | Israel | |
| QPoint Solutions Ltd | Israel | |
| Aginix Engineering & Project Management Ltd | Israel | |
| Sensecom Consulting & Project Management Ltd | Israel | |
| Integral Tele-management Services Ltd. | Israel | |
| HUB Security, Inc. | California, United States | |
| Comsec Ltd. | Israel | |
| Comsec Distribution Ltd. | Israel | |
| Comsec International Information Security B.V | The Netherlands | |
| Comsec Consulting Limited UK | United Kingdom | |
| Mount Rainier Acquisition Corp. | Delaware, United States |