EXHIBIT 21.1
List of Subsidiaries
As of March [ ], 2026
| Subsidiary | Jurisdiction of Incorporation | |
| FourCubed Acquisition Company, LLC | Delaware | |
| Management and Investment Company Bohera B.V. | Netherlands | |
| MTS Asia ltd. | Hong Kong | |
| SharpLink Gaming Ltd. | Israel | |
| SharpLink, Inc. | Minnesota | |
| SHGN Acquisition Corp. | Delaware | |
| Tabs Brazil | Brazil | |
| Trendfront Marketing International Limited | Malta |