Exhibit 8.1
Subsidiaries of Codere Online Luxembourg, S.A.
I, Aviv Sher, Chief Executive Officer, certify that:
| Name of Subsidiary | Jurisdiction of Organization | |
| Asociación en Participación(1) | Mexico(2) | |
| Codere Online Mexico S.A de C.V. | Mexico | |
| Codere Israel Marketing Support Services Limited | Israel | |
| Codere Online Argentina S.A. | Argentina | |
| Codere Online Argentina, S.A. Unión Transitoria | Argentina | |
| Codere Online Colombia S.A.S. | Colombia | |
| Operating Management Services Panama, S.A.(2) | Panama | |
| Codere Online U.S. Corp. | United States | |
| Codere Online, S.A.U. | Spain | |
| Servicios de Juego Online S.A.U. | Spain |
| (1) | “Asociación en Participación” or “AenP” (an unincorporated joint venture) with LIFO, a wholly-owned subsidiary of the Codere Group. | |
| (2) | Formerly Codere Online Panama, S.A. |