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