Exhibit 8.1

List of Material Subsidiaries of Nexters Inc.

Name	Country of Incorporation	% of Equity Interest
Nexters Global Ltd.	Cyprus		100	%
Nexters Studio LLC	Russia		100	%*
Nexters Online LLC	Russia		100	%*
Flow Research S. L.	Spain		100	%*

* Indirectly held through Nexters Global Ltd.