Exhibit 8.1
| No. | Name | Business | Jurisdiction of Incorporation | ||
| 1 | Global Ship Lease, Inc. | Holding | Republic of Marshall Islands | ||
| 2 | GSL Rome LLC | Sub-holding | Republic of Marshall Islands | ||
| 3 | Poseidon Containers Holdings LLC | Sub-holding | Republic of Marshall Islands | ||
| 4 | K&T Marine LLC | Sub-holding | Republic of Marshall Islands | ||
| 5 | GSL Enterprises Ltd. | Service company | Republic of Marshall Islands | ||
| 6 | GSL Legacy Holding LLC | Sub-holding | Republic of Marshall Islands | ||
| 7 | Knausen Holding LLC | Sub-holding | Republic of Marshall Islands | ||
| 8 | GSL Alcazar Inc. | Owns CMA CGM Alcazar | Republic of Marshall Islands | ||
| 9 | GSL Holdings, Inc. | Sub-holding | Republic of Marshall Islands | ||
| 10 | Global Ship Lease Investments, Inc. | Sub-holding | Republic of Marshall Islands | ||
| 11 | Aris Marine LLC | Owns Maira | Republic of Marshall Islands | ||
| 12 | Aphrodite Marine LLC | Owns Nikolas | Republic of Marshall Islands | ||
| 13 | Athena Marine LLC | Owns Newyorker | Republic of Marshall Islands | ||
| 14 | Hephaestus Marine LLC | Owns Dolphin II | Republic of Marshall Islands | ||
| 15 | Pericles Marine LLC | Owns Athena | Republic of Marshall Islands | ||
| 16 | Zeus One Marine LLC | Owns Orca I | Republic of Marshall Islands | ||
| 17 | Leonidas Marine LLC | Owns Agios Dimitrios | Republic of Marshall Islands | ||
| 18 | Odysseus Marine LLC | Sub-holding | Republic of Marshall Islands | ||
| 19 | Alexander Marine LLC | Owns Mary | Republic of Marshall Islands | ||
| 20 | Hector Marine LLC | Owns Kristina | Republic of Marshall Islands | ||
| 21 | Ikaros Marine LLC | Owns Katherine | Republic of Marshall Islands | ||
| 22 | Tasman Marine LLC | Owns Tasman | Republic of Marshall Islands | ||
| 23 | Hudson Marine LLC | Owns Dimitris Y | Republic of Marshall Islands | ||
| 24 | Drake Marine LLC | Owns Ian H | Republic of Marshall Islands | ||
| 25 | Marine Treasurer LLC | Treasury | Republic of Marshall Islands | ||
| 26 | Triton Containers Holdings LLC | Sub-holding | Republic of Marshall Islands | ||
| 27 | Triton NB LLC | Sub-holding | Republic of Marshall Islands | ||
| 28 | Philippos Marine LLC | Owns Alexandra | Republic of Marshall Islands |
| 29 | Aristoteles Marine LLC | Owns Alexis | Republic of Marshall Islands | ||
| 30 | Menelaos Marine LLC | Owns Olivia I | Republic of Marshall Islands | ||
| 31 | Odyssia Containers Holdings LLC | Sub-holding | Republic of Marshall Islands | ||
| 32 | Odyssia NB LLC | Sub-holding | Republic of Marshall Islands | ||
| 33 | Argos Marine LLC | Inactive | Republic of Marshall Islands | ||
| 34 | Laertis Marine LLC | Owns UASC Al Khor | Republic of Marshall Islands | ||
| 35 | Penelope Marine LLC | Owns Maira XL | Republic of Marshall Islands | ||
| 36 | Telemachus Marine LLC (1) | Owns Anthea Y | Republic of Marshall Islands | ||
| 37 | Global Ship Lease 30 LLC | Owns GSL Eleni | Republic of Marshall Islands | ||
| 38 | Global Ship Lease 31 LLC | Owns GSL Kalliopi | Republic of Marshall Islands | ||
| 39 | Global Ship Lease 32 LLC | Owns GSL Grania | Republic of Marshall Islands | ||
| 40 | Global Ship Lease 33 LLC | Owns GSL Vinia | Liberia | ||
| 41 | Global Ship Lease 34 LLC | Owns GSL Christel Elisabeth | Liberia | ||
| 42 | Global Ship Lease 35 LLC | Owns GSL Nicoletta | Liberia | ||
| 43 | Global Ship Lease 36 LLC | Owns GSL Christen | Liberia | ||
| 44 | Global Ship Lease 37 LLC | Inactive | Liberia | ||
| 45 | Global Ship Lease 38 LLC | Owns Manet | Liberia | ||
| 46 | Global Ship Lease 39 LLC | Inactive | Liberia | ||
| 47 | Global Ship Lease 40 LLC | Owns Keta | Liberia | ||
| 48 | Global Ship Lease 41 LLC | Owns Julie | Liberia | ||
| 49 | Global Ship Lease 42 LLC | Owns GSL Valerie | Liberia | ||
| 50 | Global Ship Lease 43 LLC | Owns GSL Ningbo | Liberia | ||
| 51 | Global Ship Lease 44 LLC | Owns Marie Delmas | Liberia | ||
| 52 | Global Ship Lease 45 LLC | Owns Kumasi | Liberia | ||
| 53 | Global Ship Lease 46 LLC | Owned La tour (sold June 30, 2021) | Liberia | ||
| 54 | Global Ship Lease 47 LLC | Owns GSL Chateau d 'If | Liberia | ||
| 55 | Global Ship Lease 48 LLC | Owns CMA CGM Berlioz | Liberia | ||
| 56 | Global Ship Lease 49 LLC | Owns CMA CGM Sambhar | Liberia | ||
| 57 | Global Ship Lease 50 LLC | Owns CMA CGM Jamaica | Liberia | ||
| 58 | Global Ship Lease 51 LLC | Owns CMA CGM America | Liberia | ||
| 59 | Global Ship Lease 52 LLC | Owns MSC Qingdao | Liberia |
| 60 | Global Ship Lease 53 LLC | Owns MSC Tianjin | Liberia | ||
| 61 | Global Ship Lease 54 LLC | Owns CMA CGM Thalassa | Liberia | ||
| 62 | Global Ship Lease 1 Limited | Inactive | Cyprus | ||
| 63 | Global Ship Lease 2 Limited | Inactive | Cyprus | ||
| 64 | Global Ship Lease 3 Limited | Inactive | Cyprus | ||
| 65 | Global Ship Lease 4 Limited | Inactive | Cyprus | ||
| 66 | Global Ship Lease 5 Limited (dissolved February 04, 2022) | Inactive | Cyprus | ||
| 67 | Global Ship Lease 6 Limited (dissolved February 04, 2022) | Inactive | Cyprus | ||
| 68 | Global Ship Lease 7 Limited (dissolved February 04, 2022) | Inactive | Cyprus | ||
| 69 | Global Ship Lease 8 Limited (dissolved February 04, 2022) | Inactive | Cyprus | ||
| 70 | Global Ship Lease 9 Limited (dissolved February 04, 2022) | Inactive | Cyprus | ||
| 71 | Global Ship Lease 10 Limited | Inactive | Cyprus | ||
| 72 | Global Ship Lease 11 Limited (dissolved February 04, 2022) | Inactive | Cyprus | ||
| 73 | Global Ship Lease 12 Limited | Inactive | Cyprus | ||
| 74 | Global Ship Lease 13 Limited | Inactive | Cyprus | ||
| 75 | Global Ship Lease 14 Limited | Inactive | Cyprus | ||
| 76 | Global Ship Lease 15 Limited | Inactive | Cyprus | ||
| 77 | Global Ship Lease 16 Limited | Inactive | Cyprus | ||
| 78 | Global Ship Lease 17 Limited | Inactive | Cyprus | ||
| 79 | THD Maritime Co, Limited (dissolved August 20, 2021) | Inactive | Cyprus | ||
| 80 | Global Ship Lease 20 Limited | Inactive | Hong Kong | ||
| 81 | Global Ship Lease 21 Limited | Inactive | Hong Kong | ||
| 82 | Global Ship Lease 22 Limited | Inactive | Hong Kong | ||
| 83 | Global Ship Lease 23 Limited | Inactive | Hong Kong | ||
| 84 | Global Ship Lease 24 Limited | Inactive | Hong Kong | ||
| 85 | Global Ship Lease 25 Limited | Inactive | Hong Kong | ||
| 86 | Global Ship Lease 26 Limited | Inactive | Hong Kong | ||
| 87 | Global Ship Lease 27 Limited (dissolved December 17, 2021) | Inactive | Hong Kong |
| 88 | Global Ship Lease 28 Limited (dissolved November 26, 2021) | Inactive | Hong Kong | ||
| 89 | Global Ship Lease 29 Limited (dissolved October 22, 2021) | Inactive | Hong Kong | ||
| 90 | Global Ship Lease Services Limited | Service company | UK | ||
| 91 | GSL Arcadia LLC | Owns GSL Arcadia | Liberia | ||
| 92 | GSL Tegea LLC | Owns GSL Tegea | Liberia | ||
| 93 | GSL MYNY LLC | Owns GSL MYNY | Liberia | ||
| 94 | GSL Melita LLC | Owns GSL Melita | Liberia | ||
| 95 | GSL Maria LLC | Owns GSL Maria | Liberia | ||
| 96 | GSL Violetta LLC (1) | Owns GSL Violetta | Liberia | ||
| 97 | GSL Dorothea LLC | Owns GSL Dorothea | Liberia | ||
| 98 | Global Ship Lease 55 LLC | Owns GSL Susan | Liberia | ||
| 99 | Global Ship Lease 57 LLC | Owns GSL Rossi | Liberia | ||
| 100 | Global Ship Lease 58 LLC | Owns GSL Alice | Liberia | ||
| 101 | Global Ship Lease 59 LLC | Owns GSL Melina | Liberia | ||
| 102 | Global Ship Lease 60 LLC | Owns GSL Eleftheria | Liberia | ||
| 103 | Global Ship Lease 61 LLC | Owns GSL Mercer | Liberia | ||
| 104 | Global Ship Lease 62 LLC | Owns Matson Molokai | Liberia | ||
| 105 | Global Ship Lease 63 LLC | Owns GSL Lalo | Liberia | ||
| 106 | Global Ship Lease 64 LLC | Owns GSL Elizabeth | Liberia | ||
| 107 | Global Ship Lease 65 LLC | Owns tbr GSL Chloe | Liberia | ||
| 108 | Global Ship Lease 66 LLC | GSL Maren | Liberia | ||
| 109 | Global Ship Lease 67 LLC | GSL Amstel | Liberia | ||
| 110 | Global Ship Lease 68 LLC (1) | GSL Kithira | Liberia | ||
| 111 | Global Ship Lease 69 LLC (1) | GSL Tripoli | Liberia | ||
| 112 | Global Ship Lease 70 LLC (1) | GSL Syros | Liberia | ||
| 113 | Global Ship Lease 71 LLC (1) | GSL Tinos | Liberia | ||
| 114 | GSL KALAMATA LLC | Sub-holding | Liberia | ||
| 115 | GSL KITHIRA HOLDING LLC | Sub-holding | Liberia | ||
(1) Currently, under a sale and leaseback transaction.