Exhibit 21.1

LIST OF SUBSIDIARIES

Company Name	Jurisdiction of Incorporation
Gauzy USA, Inc.	Delaware
Gauzy GmbH	Germany
Gauzy Ltd. Korea	Korea
Gauzy Trading (Shanghai) Co., Ltd.	China
Gauzy (Guangzhou) Co. Ltd.*	China
Vision Lite SAS	France
Gauzy SAS**	France
Vision Systems SAS***	France
Vision Systems North America, Inc.***	Florida
Gauzy Pte.***	Singapore
Vision Systems Middle East DWC LLC***	United Arab Emirates
Safety Tech SAS***	France
Vision Systems Canada****	Canada

* wholly-owned subsidiary of Gauzy Trading (Shanghai) Co., Ltd.

** wholly-owned subsidiary of Vision Lite SAS

*** wholly-owned subsidiary of Gauzy SAS

**** wholly-owned subsidiary of Safety Tech SAS