Exhibit 8.1

LIST OF SUPERCOM lTD’s SUBSIDIARIEs

The following is a list of the Company’s active subsidiaries as at December 31, 2017:

Name of active Subsidiary	Jurisdiction of Organization	Percent Owned
S.B.C. Aviation Ltd.	Israel		100	%
SuperCom Inc.	United States		100	%
Vuance Inc.	United States		100	%
SuperCom Slovakia A.S.	Slovakia		66	%
Prevision Ltd.	Israel		100	%
Safend Ltd.	Israel		100	%
Leaders in Community Alternatives, Inc.	United States		100	%
Alvarion Technologies Ltd	Israel		100	%