Exhibit 8.1
List of Subsidiaries
As of the date of the Annual Report on Form 20-F/A of which this Exhibit 8.1 is a part, the following is a list of the subsidiaries of Engine Gaming and Media, Inc.:
| Subsidiaries | Jurisdiction of Incorporation | |
| Frankly Inc. | Canada | |
| Stream Hatchet S.L | Spain | |
| UMG Media Ltd. | Canada | |
| WinView, Inc. | USA | |
| SideQik Inc. | USA | |
| Frankly Co. | USA | |
| Frankly Media | USA | |
| UMG Events LLC | USA | |
| Crowd Control Studies Inc. | USA | |
| UMG Events (Ontario) Ltd. | Canada | |
| Vemba Media Technologies Private Limited | India |
