Exhibit 8.1

 

List of Subsidiaries

 

  1. Nano Size Ltd., a company incorporated under the laws of Israel.

 

  2. Digiflex Ltd., a company incorporated under the laws of Israel.

 

  3. Digiflex Inc., a company incorporated under the laws of the United States.

  

  4. Digiflex HK Limited, a company incorporated under the laws of Hong Kong.