Exhibit 8.1

Subsidiaries of the Company
 Name of subsidiaryJurisdiction of Incorporation
or Organization
Sphere 3D Inc.Ontario, Canada
V3 Systems Holdings, Inc. Delaware, United States
HVE Inc.Delaware, United States
S3D Nevada Inc.Nevada, United States
101250 Investments Ltd.Turks & Caicos Islands
Minority Equality Opportunities Acquisition Sponsor, LLCDelaware, United States
Sustainable Earth Acquisition Opportunities Sponsor, LLCDelaware, United States