EXHIBIT 8.1
List of Subsidiaries
| Name of Subsidiary |
| Place of Incorporation |
|
|
|
|
| Breeze Laboratory SAS |
| Colombia |
|
|
|
|
| Cosechemos YA SAS |
| Colombia |
|
|
|
|
| Flora Beauty LLC |
| United States |
|
|
|
|
| Flora Beauty LLC Sucursal |
| Colombia |
|
|
|
|
| Flora Growth Corp. Sucursal Col |
| Colombia |
|
|
|
|
| Flora Growth F&B Corp. |
| United States |
|
|
|
|
| Flora Growth Management Corp. |
| United States |
|
|
|
|
| Flora Growth US Holdings Corp. |
| United States |
|
|
|
|
| Grupo Farmaceutico Cronomed SAS |
| Colombia |
|
|
|
|
| Hemp Textiles & Co. LLC |
| United States |
|
|
|
|
| Hemp Textiles % Co. SAS |
| Colombia |
|
|
|
|
| High Roller Private Roller LLC |
| United States |
|
|
|
|
| Just Brands LLC |
| United States |
|
|
|
|
| Kasa Wholefoods Company SAS |
| Colombia |
|
|
|
|
| Kasa Wholefoods Co. LLC |
| United States |
|
|
|
|
| Vessel Brand Canada Inc. |
| Canada |
|
|
|
|
| Vessel Brand, Inc. |
| United States |