Exhibit 8.1
LIST OF SUBSIDIARIES
The following table sets forth our subsidiaries, all of which are wholly owned, directly or indirectly, with the exception of ALD Software Ltd, of which we own 98.63%.
| 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 Cyber 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 | |
| Hub Cyber Security GmbH | Germany | |
| Mount Rainier Acquisition Corp. | Delaware, United States | |
| DQS - IL (Management Systems Solutions) Ltd | Israel | |
| Israeli Institute for Certification and Standardization Ltd: | Israel |