Exhibit 21.1

List of Significant Subsidiaries of the Registrant (as of December 31, 2024)

Subsidiaries	Jurisdiction of Incorporation
OBOOK INC.* (歐簿客科技股份有限公司)	Taiwan
OWLSTAY INC.* (众樂股份有限公司)	Taiwan
OWLTING TRAVEL SERVICE INC.* (奥丁丁旅行社股份有限公司)	Taiwan
OWLTING USA, INC.	Delaware, United States
OWLNEST, INC.	Wyoming, United States
OWLTING JAPAN INC. * (OWLTINGJAPAN株式会社)	Japan
OWLPAYJAPAN INC.* (OWLPAYJAPAN株式会社)	Japan
OWLPAY HOLDINGS PTE. LTD.	Singapore
PAYNOW INC.* (立吉富線上金流股份有限公司)	Taiwan
OWLTING HK INC. LIMITED	Hong Kong
OWLTING EU LLC.* (OWLTING EU SPÓŁKA Z OGRANICZONĄ ODPOWIEDZIALNOŚCIĄ)	Poland
OWLTING MALAYSIA SDN. BHD.	Malaysia
OWLTING (THAILAND) CO., LTD.	Thailand

* The English name of this subsidiary is a translated version of its name in the local language under which this subsidiary has been registered with applicable authorities.