Exhibit 21.1

List of Subsidiaries of

SBC Medical Group Holdings Incorporated

Entity Name	Place of Organization
SBC Medical Group, Inc.*	Delaware
SBC Medical Group Co., Ltd.**	Japan
L’Ange Cosmetique Co., Ltd.**	Japan
Shobikai Co., Ltd.**	Japan
Liesta Co., Ltd.**	Japan
SBC Sealane Co., Ltd.**	Japan
SBC Marketing Co., Ltd.**	Japan
SBC Medical Consulting Co., Ltd.**	Japan
Shoubikai Medical Vietnam Co. Ltd.**	Vietnam
SBC Healthcare, Inc.**	Delaware
SBC Irvine, LLC**	Delaware
Kijimadairakanko Inc.**	Japan
Cell Pro Japan Co., Ltd.***	Japan
Medical Payment Co., Ltd.***	Japan
Skynet Academy Co., Ltd.***	Japan

* 100% owned subsidiary of SBC Medical Group Holdings Incorporated

** 100% owned subsidiary of SBC Medical Group, Inc.*

*** Majority owned subsidiary of SBC Medical Group, Inc.*