Exhibit 8.1

Subsidiaries

Name	Jurisdiction of Formation
VIA optronics GmbH	Nuremberg, Germany
VIA optronics, LLC	Orlando, Florida, United States
VIA optronics (Suzhou) Co. Ltd.	Suzhou, Jiangsu, China
VIA optronics (Taiwan) Ltd.	Taipei, Taiwan
VTS-Touchsensor Co., Ltd.	Higashiomi, Shiga, Japan
VIA optronics (Philippines) Inc.	Laguna, Philippines
Germaneers GmbH	Wettstetten, Germany