Exhibit 21.1

List of Subsidiaries of

HeartCore Enterprises, Inc.

Entity Name	Place of Organization
HeartCore Co., Ltd.	Japan
HeartCore Capital Advisors, Inc.	Japan
HeartCore Financial, Inc.	USA
Sigmaways, Inc.	USA
Sigmaways Technologies Ltd.	Canada
Sigmaways B.V.	Netherlands
HeartCore Luvina Vietnam Company Limited	Vietnam