Exhibit 8.1
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September 11, 2020
Tax Opinion
Ladies and Gentlemen:
We have acted as your tax counsel in connection with the prospectus included in a registration statement filed with the Securities and Exchange Commission (“SEC”) on Form S-4 (Registration No. 333-240173) on the date hereof (the “Registration Statement”).
Capitalized terms not defined herein have the meanings ascribed to them in the Registration Statement.
In rendering our opinion, we have examined and with your consent are relying upon: (i) the Registration Statement; (ii) the representations and certifications made by or on behalf of you in the tax representation letter dated as of the date hereof and delivered to us for purposes of this opinion; and (iii) such other documents as we have deemed necessary or appropriate for purposes of our opinion.
In addition, we have assumed, with your consent, that: (i) all signatures are genuine, all natural persons are of legal capacity, all documents submitted to us are authentic originals or, if submitted as duplicates or certified or conformed copies, that they faithfully reproduce the originals thereof; (ii) all representations and statements set forth in such documents are true, correct and complete, and will remain so up to and including the effective time of the Domestication (the “Effective Time”); (iii) any representation or statement qualified by belief, knowledge, materiality or any similar qualification is true, correct and complete without such qualification, and will remain so up to and including the Effective Time; and (iv) all events described in such documents that are expected, planned or intended to occur or not occur will in fact occur or not occur, as applicable.