Exhibit 8.1
Subsidiaries of HBNB
| Legal Name | Country of Incorporation | |
| HGHC 1 Corp. | Cayman Islands | |
| HGHC 2 Corp. | Cayman Islands | |
| JVSPAC Acquisition Corp. | The British Virgin Islands | |
| Hotel101 Global Pte. Ltd. | Singapore | |
| Hotel101 Japan One Pte. Ltd. | Singapore | |
| Hotel101 Japan Two Pte. Ltd. | Singapore | |
| Hotel101 Marketing Pte. Ltd. | Singapore | |
| Hotel101 Marketing HK Limited | Hong Kong | |
| Hotel101 Marketing Japan GK | Japan | |
| H101 Marketing Mexico, S.A. de C.V. | Mexico | |
| Hotel101 EU SARL | Luxembourg | |
| Hotel101 Madrid, S.L.U. | Spain | |
| Hotel101 Spain Management, S.L.U. | Spain | |
| Hotel101 LA Holdings LLC | USA | |
| Hotel101 Los Angeles LLC | USA | |
| Hotel101 Japan Management Kabushiki Kaisha | Japan | |
| Tokutei Mokuteki Kaisha Hotel101 Niseko | Japan | |
| Hotel101 (Cambodia) Co., Ltd. | Cambodia | |
| Hotel101 Australia Pty. Ltd. | Australia | |
| Hotel101 Melbourne Development Pty. Ltd. | Australia | |
| Hotel101 Melbourne Pty. Ltd. | Australia | |
| Horizon Hospitality HBNB Company | Saudi Arabia |