EXHIBIT 21.1

List of Subsidiaries of

Simplicity Esports and Gaming Company

Entity Name	Place of Organization
Simplicity Esports, LLC *	Florida
PLAYlive Nation, Inc *	Delaware
PLAYlive Nation Holdings, LLC *	Delaware
Simplicity One Brasil Ltda **	Brazil
Simplicity Happy Valley, LLC ***	Oregon
Simplicity Redmond, LLC ***	Washington
Simplicity El Paso, LLC****	Texas
Simplicity Union Gap, LLC *	Washington
Simplicity Kennewick, LLC *	Washington
Simplicity Humble, LLC *	Texas
Simplicity Frisco, LLC *	Texas
Simplicity Billings, LLC *	Montana
Simplicity Brea, LLC *	California
Simplicity Santa Rosa, LLC *	California
Simplicity St. Louis, LLC *	Missouri
Simplicity St. Petersburg, LLC *	Florida
Simplicity Fullerton, LLC*	California
Simplicity Vancouver, LLC*	Washington
Simplicity Salinas, LLC*	California
Simplicity Tracy, LLC*	California

* 100% owned subsidiary of Simplicity Esports and Gaming Company

**76% owned subsidiary of Simplicity Esports and Gaming Company

***79% owned subsidiary of Simplicity Esports and Gaming Company

****51% owned subsidiary of Simplicity Esports and Gaming Company