Exhibit 8.1

SUBSIDIARIES OF SUPERCOM LTD.

Name of active Subsidiary	Jurisdiction of Organization	Percent Owned
S.B.C. Aviation Ltd.	Israel		100	%
SuperCom Inc.	United States		100	%
Vuance Inc.	United States		100	%
SuperCom Slovakia A.S.	Slovakia		66	%
SuperCom Tanzania Ltd.	Tanzania		100	%
SuperCom PTY S.A.	Panama		100	%
Prevision Ltd.	Israel		100	%
Safend Ltd.	Israel		100	%
Leaders in Community Alternatives, Inc.	United States		100	%
PowaPOS Inc.	United States		100	%