EXHIBIT 8.1
LIST OF SUBSIDIARIES
The following list sets forth the subsidiaries of Glory Star New Media Group Holdings Limited as of December 31, 2020:
| Company | State of Incorporation | |
| Glory Star New Media Group Limited | Cayman Islands | |
| Glory Star New Media Group HK Limited | Hong Kong | |
| Glory Star New Media (Beijing) Technology Co. Ltd | China | |
| Xin Cui Can International Media (Beijing) Co. Ltd (1) | China | |
| Horgos Glory Star Media Co., Ltd (1) | China | |
| Glory star Media (Beijing) Co., Ltd (2) | China | |
| Shenzhen Leshare Investment Co., Ltd (2) | China | |
| Leshare Star (Beijing) Technology Co., Ltd (2) | China | |
| Glory Star (Horgos) Media Technology Co.,Ltd. (2) | China | |
| Horgos Glary Wisdom Marketing Planning Co., Ltd (3) | China | |
| Glary Wisdom (Beijing) Marketing Planning Co., Ltd (4) | China | |
| Horgos Glary Prosperity Culture Co., Ltd (3) | China | |
| Horgos Glary Prosperity Culture Co., Ltd, Beijing Branch (5) | China |
| (1) | Controlled through a series of contractual arrangements with Glory Star New Media (Beijing) Technology Co. Ltd. |
| (2) | Subsidiary of Horgos Glory Star Media Co., Ltd |
| (3) | 51% owned by Horgos Glory Star Media Co., Ltd (“Horgos”). On February 5, 2021, the 51% ownership of Horgos Glary Wisdom Marketing Planning Co., Ltd was sold to Mr. Feng Zhao, who held 49% ownership of Wisdom. Upon the consummation of the sale of Wisdom, Horgos ceased to hold shares in Wisdom and Wisdom was no longer a majority controlled subsidiary of Horgos. |
| (4) | Subsidiary of Horgos Glary Wisdom Marketing Planning Co., Ltd |
| (5) | Subsidiary of Horgos Glary Prosperity Culture Co., Ltd |
