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, 2022:
| 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 Prosperity Culture Co., Ltd (2) | China | |
| Horgos Glary Prosperity Culture Co., Ltd, Beijing Branch (3) | 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) | Subsidiary of Horgos Glary Prosperity Culture Co., Ltd |
