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Exhibit 21.1
List of Subsidiaries
| Name of Subsidiaries | Jurisdiction of Incorporation | |
| TOPTOYO INVESTMENT PTE. LTD. | Singapore | |
| Vietnam Sunergy Cell Company Limited | Vietnam | |
| TOYO Holdings LLC | Delaware, U.S. | |
| TOYO America LLC | Delaware, U.S. | |
| TOYO Solar LLC | Delaware, U.S. | |
| TOYO SOLAR (SINGAPORE) PTD. LTD | Singapore | |
| Yuyou (Shanghai) New Energy Technology Co., Ltd. | China | |
| TOYO SOLAR MANUFACTURING ONE MEMBER PLC | Ethiopia | |
| SOLAR PLUS TECHNOLOGY TEXAS LLC | Texas, U.S. |