Exhibit 8.1



List of Subsidiaries



|Subsidiary                                                     |  | Jurisdiction          
|-------------------------------------------------------------- |  | ----------------------
|Crynssen Pharma Group Limited                                  |  | Malta                 
|Union Acquisition Corp. II                                     |  | Cayman Islands        
|Procaps S.A.                                                   |  | Colombia              
|C.I. Procaps S.A.                                              |  | Colombia              
|Funtrition S.A.S.                                              |  | Colombia              
|Crynssen Pharma S.A.S.                                         |  | Colombia              
|Procaps S.A. de C.V.                                           |  | El Salvador           
|Biokemical, S.A. de C.V.                                       |  | El Salvador           
|Corporación Distribuidora Internacional S.A. de CV             |  | El Salvador           
|CDI Sociedad Anónima                                           |  | Nicaragua             
|CDI Sociedad Anónima                                           |  | Guatemala             
|Pharmarketing Salvador S.A. de C.V.                            |  | El Salvador           
|Pharmarketing S.A.                                             |  | Panama                
|Pharmarketing Dominicana S.R.L.                                |  | Dominican Republic    
|Pharmarketing Costa Rica S.A.                                  |  | Costa Rica            
|Unimed del Perú S.A.                                           |  | Peru                  
|Roddome Pharmaceutical S.A.                                    |  | Ecuador               
|Colbras Industria E Comercio Ltda.                             |  | Brazil                
|Rymco Medical S.A.S.                                           |  | Colombia              
|Horslig GmbH                                                   |  | Switzerland           
|Pharminter GmbH                                                |  | Switzerland           
|Sofgen Pharmaceuticals LLC                                     |  | United States         
|Diabetrics Healthcare S.A.S.                                   |  | Colombia              
|Promedical S.A.                                                |  | Bolivia               
|Unimed Farmaceutica Holding S.L.                               |  | Spain                 
|Allophane Holdings S.L.                                        |  | Spain                 
|Hadwen International Limited                                   |  | British Virgin Islands
|Avisol Investments Limited                                     |  | British Virgin Islands
|DBM International CV                                           |  | Netherlands           
|Sofgen Pharma LLC                                              |  | United States         
|Industrias Kadima S.A.S.                                       |  | Colombia              
|Inversiones Jades S.A.S.                                       |  | Colombia              
|Inversiones Ganeden S.A.S.                                     |  | Colombia              
|Inversiones Henia S.A.S.                                       |  | Colombia              
|Inversiones Crynseen S.A.S.                                    |  | Colombia              
|Colombiana de Suministros Médicos Hospitalarios – Colmed Ltda- |  | Colombia              
|Pharmayect S.A.                                                |  | Colombia              
|Procaps Paraguay S.A.                                          |  | Paraguay              
|Funtrition LLC                                                 |  | United States