Exhibit 8.1
Melco Resorts & Entertainment Limited
List of Significant Subsidiaries
As of December 31, 2019
| 1. |
COD Resorts Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China | |
| 2. |
MCO (NEA) Holdings Limited, incorporated in the Hong Kong Special Administrative Region of the People’s Republic of China | |
| 3. |
MCO (Philippines) Investments Limited, incorporated in the British Virgin Islands | |
| 4. |
MCO Cotai Investments Limited, incorporated in the Cayman Islands | |
| 5. |
MCO Holdings Limited, incorporated in the Cayman Islands | |
| 6. |
MCO International Limited, incorporated in the Cayman Islands | |
| 7. |
MCO Investments Limited, incorporated in the Cayman Islands | |
| 8. |
MCO Nominee One Limited, incorporated in the Cayman Islands | |
| 9. |
Melco Resorts (Macau) Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China | |
| 10. |
Melco Resorts and Entertainment (Philippines) Corporation, incorporated in the Philippines | |
| 11. |
Melco Resorts Finance Limited, incorporated in the Cayman Islands | |
| 12. |
Melco Resorts Leisure (PHP) Corporation, incorporated in the Philippines | |
| 13. |
MPHIL Holdings No. 1 Corporation, incorporated in the Philippines | |
| 14. |
MPHIL Holdings No. 2 Corporation, incorporated in the Philippines | |
| 15. |
MSC Cotai Limited, incorporated in the British Virgin Islands | |
| 16. |
SCP Holdings Limited, incorporated in the British Virgin Islands | |
| 17. |
Studio City Company Limited, incorporated in the British Virgin Islands | |
| 18. |
Studio City Developments Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China | |
| 19. |
Studio City Entertainment Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China | |
| 20. |
Studio City Finance Limited, incorporated in the British Virgin Islands | |
| 21. |
Studio City Holdings Limited, incorporated in the British Virgin Islands | |
| 22. |
Studio City Holdings Three Limited, incorporated in the British Virgin Islands | |
| 23. |
Studio City Holdings Two Limited, incorporated in the British Virgin Islands | |
| 24. |
Studio City International Holdings Limited, incorporated in the Cayman Islands | |
| 25. |
Studio City Investments Limited, incorporated in the British Virgin Islands | |