Exhibit 8.1
Melco Resorts & Entertainment Limited
List of Significant Subsidiaries
As of December 31, 2021
| 1. | COD Resorts Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China |
| 2. | MCO Cotai Investments Limited, incorporated in the Cayman Islands |
| 3. | MCO Europe Holdings (NL) B.V., incorporated in the Netherlands |
| 4. | MCO Holdings Limited, incorporated in the Cayman Islands |
| 5. | MCO International Limited, incorporated in the Cayman Islands |
| 6. | MCO Investments Limited, incorporated in the Cayman Islands |
| 7. | MCO Nominee One Limited, incorporated in the Cayman Islands |
| 8. | Melco Resorts (Macau) Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China |
| 9. | Melco Resorts Finance Limited, incorporated in the Cayman Islands |
| 10. | Melco Resorts Services Limited, incorporated in the Hong Kong Special Administrative Region of the People’s Republic of China |
| 11. | MSC Cotai Limited, incorporated in the British Virgin Islands |
| 12. | SCP Holdings Limited, incorporated in the British Virgin Islands |
| 13. | SCP One Limited, incorporated in the British Virgin Islands |
| 14. | SCP Two Limited, incorporated in the British Virgin Islands |
| 15. | Studio City Company Limited, incorporated in the British Virgin Islands |
| 16. | Studio City Developments Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China |
| 17. | Studio City Finance Limited, incorporated in the British Virgin Islands |
| 18. | Studio City Holdings Limited, incorporated in the British Virgin Islands |
| 19. | Studio City Holdings Two Limited, incorporated in the British Virgin Islands |
| 20. | Studio City International Holdings Limited, incorporated in the Cayman Islands |
| 21. | Studio City Investments Limited, incorporated in the British Virgin Islands |