ODIS & OPEL Solar are US subidiaries that report collectively and are represented by the US activity in the POET financials.

Think of POET as the publicly-traded Canadian holding company.

GLAL,

R.

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ref. Section C of the 20F, published on EDGAR.

POET Technologies Inc. (an Ontario corporation)

has 2 wholly-owned subsidiaries:

(1) OPEL Solar Inc. (a Delaware corporation)

28,374,000 Class A shares exist, all held by POET Technologies Inc.

-and-

(2) ODIS Inc. [OPEL Defense Integrated Systems] (a Delaware corporation)

5 shares of ODIS Inc exist, all held by OPEL Solar Inc.