Exhibit 8.1
LIST OF SUBSIDIARIES OF GENESIS LEASE LIMITED (UNAUDITED)
| Entity | Direct parent | Jurisdiction | ||||
| Genesis Lease Limited (‘‘GLS’’) | — | Bermuda | ||||
| Genesis Funding Limited (‘‘GFL’’) | GLS | Bermuda | ||||
| Genesis Acquisition Limited (‘‘GAL’’) | GLS | Bermuda | ||||
| GLS Atlantic Alpha Limited (‘‘GLS Atlantic’’) | GLS | Bermuda | ||||
| Westpark 1 Aircraft Leasing Limited | GLS | Bermuda | ||||
| GLS Norway Alpha AS | GLS Atlantic | Norway | ||||
| Genesis Ireland Aviation Trading 1 Limited | GFL | Ireland | ||||
| Genesis Ireland Aviation Trading 2 Limited | GFL | Ireland | ||||
| Genesis Ireland Aviation Trading 3 Limited | GFL | Ireland | ||||
| Genesis Ireland Aviation Trading 4 Limited | GFL | Ireland | ||||
| Genesis Funding France 1 SARL | GFL | France | ||||
| Genesis Funding France 2 SARL | GFL | France | ||||
| Genesis Funding Sweden I AB | GFL | Sweden | ||||
| Genesis Leasing USA Inc | GFL | USA | ||||
| GFL Aircraft Leasing Netherlands BV | GFL | Netherlands | ||||
| Genesis Funding Norway 1 AS | GFL | Norway | ||||
| Genesis China Leasing 1 Limited | GFL | Bermuda | ||||
| Genesis China Leasing 2 Limited | GFL | Bermuda | ||||
| Ross Leasing Limited | GAL | Bermuda | ||||
| Lare Leasing Limited | GAL | Bermuda | ||||
| Roselawn Leasing Limited | GAL | Bermuda | ||||
| Cratloe Leasing Limited | GAL | Bermuda | ||||
| Salthill Leasing Limited | GAL | Bermuda | ||||
| Castletroy Leasing Limited | GAL | Ireland |