Exhibit 8.1

Entity	Place of Incorporation
ironSource Ltd.	Israel
ironSource Mobile Ltd.	Israel
ironSource Neon Ltd.	Israel
IRONSOURCE UK LIMITED	UK
IRONSOURCE USA INC.	USA (Delaware). Also qualified to do business in New York and California.
ironSource Japan GK	Japan
IRONSOURCE BEIJING CO., LTD.	China
ironSource India Private Limited.	India
Superior Media Ltd.	Israel
Upopa Entertainment Ltd.	Israel
SuperSonic Studios Ltd.	Israel
Maverick Studios Ltd.	Israel
Soomla Inc.	USA (Delaware)
Soomla Technologies Ltd.	Israel
Luna Labs Limited	UK
IronSource Sonic, Inc.	USA (Delaware)
Tapjoy Inc.	USA (Delaware)
Tapjoy Information Technology Co., Ltd.	China
Tapjoy Wireless Applications Technology (Beijing) Ltd.	China
Tapjoy Korea Co., Ltd.	Korea
Tapjoy Japan K.K.	Japan
5Rocks Inc.	Korea
Tapjoy Limited.	UK
Tapdaq Limited.	UK
Showtime Cayman II	Cayman
ironSource Luna Ltd.	Israel
Bidalgo Inc.	USA (Delaware)
Bidalgo UK Limited.	UK
Bidalgo Korea Ltd.	Korea