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