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 ZIM Europe | Republic of Marshall Islands | |||
| 24 | Drake Marine LLC | Owns Ian H | Republic of Marshall Islands | |||
| 25 | Triton Containers Holdings LLC | Sub-holding | Republic of Marshall Islands | |||
| 26 | Triton NB LLC | Sub-holding | Republic of Marshall Islands | |||
| 27 | Philippos Marine LLC | Owns Alexandra | Republic of Marshall Islands | |||
| 28 | Aristoteles Marine LLC | Owns Alexis | Republic of Marshall Islands | |||
| 29 | Menelaos Marine LLC | Owns Olivia I | Republic of Marshall Islands | |||
| 30 | Odyssia Containers Holdings LLC | Sub-holding | Republic of Marshall Islands | |||
| 31 | Odyssia NB LLC | Sub-holding | Republic of Marshall Islands | |||
| 32 | Argos Marine LLC (dissolved September 20, 2022) | Inactive | Republic of Marshall Islands | |||
| 33 | Laertis Marine LLC | Owns ZIM Norfolk (ex UASC Al Khor) | Republic of Marshall Islands | |||
| 34 | Penelope Marine LLC | Owns ZIM Xiamen (ex Maira XL) | Republic of Marshall Islands | |||
| 35 | Telemachus Marine LLC (1) | Owns Anthea Y | Republic of Marshall Islands | |||
| 36 | Global Ship Lease 30 LLC | Owns GSL Eleni | Republic of Marshall Islands | |||
| 37 | Global Ship Lease 31 LLC | Owns GSL Kalliopi | Republic of Marshall Islands | |||
| 38 | Global Ship Lease 32 LLC | Owns GSL Grania | Republic of Marshall Islands | |||
| 39 | Global Ship Lease 33 LLC | Owns GSL Vinia | Liberia | |||
| 40 | Global Ship Lease 34 LLC | Owns GSL Christel Elisabeth | Liberia | |||
| 41 | Global Ship Lease 35 LLC | Owns GSL Nicoletta | Liberia | |||
| 42 | Global Ship Lease 36 LLC | Owns GSL Christen | Liberia | |||
| 43 | Global Ship Lease 37 LLC | Inactive | Liberia | |||
| 44 | Global Ship Lease 38 LLC | Owns Manet | Liberia | |||
| 45 | Global Ship Lease 39 LLC | Inactive | Liberia | |||
| 46 | Global Ship Lease 40 LLC | Owns Keta | Liberia | |||
| 47 | Global Ship Lease 41 LLC | Owns Julie | Liberia | |||
| 48 | Global Ship Lease 42 LLC | Owns GSL Valerie | Liberia | |||
| 49 | Global Ship Lease 43 LLC | Owns GSL Ningbo | Liberia | |||
| 50 | Global Ship Lease 44 LLC | Owns Marie Delmas | Liberia | |||
| 51 | Global Ship Lease 45 LLC | Owns Kumasi | Liberia | |||
| 52 | Global Ship Lease 46 LLC | Owned La tour (sold June 30, 2021) | Liberia | |||
| 53 | Global Ship Lease 47 LLC | Owns GSL Chateau d 'If | Liberia | |||
| 54 | Global Ship Lease 48 LLC | Owns CMA CGM Berlioz | Liberia | |||
| 55 | Global Ship Lease 49 LLC | Owns CMA CGM Sambhar | Liberia | |||
| 56 | Global Ship Lease 50 LLC | Owns CMA CGM Jamaica | Liberia | |||
| 57 | Global Ship Lease 51 LLC | Owns CMA CGM America | Liberia | |||
| 58 | Global Ship Lease 52 LLC | Owns MSC Qingdao | Liberia | |||
| 59 | Global Ship Lease 53 LLC | Owns MSC Tianjin | Liberia | |||
| 60 | Global Ship Lease 54 LLC | Owns CMA CGM Thalassa | Liberia | |||
| 61 | Global Ship Lease 1 Limited (dissolved December 16, 2022) | Inactive | Cyprus | |||
| 62 | Global Ship Lease 2 Limited (dissolved December 16, 2022) | Inactive | Cyprus | |||
| 63 | Global Ship Lease 3 Limited (dissolved December 16, 2022) | Inactive | Cyprus | |||
| 64 | Global Ship Lease 4 Limited (dissolved December 16, 2022) | Inactive | Cyprus | |||
| 65 | Global Ship Lease 5 Limited (dissolved February 04, 2022) | Inactive | Cyprus | |||
| 66 | Global Ship Lease 6 Limited (dissolved February 04, 2022) | Inactive | Cyprus | |||
| 67 | Global Ship Lease 7 Limited (dissolved February 04, 2022) | Inactive | Cyprus | |||
| 68 | Global Ship Lease 8 Limited (dissolved February 04, 2022) | Inactive | Cyprus | |||
| 69 | Global Ship Lease 9 Limited (dissolved February 04, 2022) | Inactive | Cyprus | |||
| 70 | Global Ship Lease 10 Limited (dissolved December 16, 2022) | Inactive | Cyprus | |||
| 71 | Global Ship Lease 11 Limited (dissolved February 04, 2022) | Inactive | Cyprus | |||
| 72 | Global Ship Lease 12 Limited (dissolved December 16, 2022) | Inactive | Cyprus | |||
| 73 | Global Ship Lease 13 Limited (dissolved December 16, 2022) | Inactive | Cyprus | |||
| 74 | Global Ship Lease 14 Limited (dissolved December 16, 2022) | Inactive | Cyprus | |||
| 75 | Global Ship Lease 15 Limited (dissolved December 16, 2022) | Inactive | Cyprus | |||
| 76 | Global Ship Lease 16 Limited (dissolved December 16, 2022) | Inactive | Cyprus | |||
| 77 | Global Ship Lease 17 Limited (dissolved December 16, 2022) | Inactive | Cyprus | |||
| 78 | Global Ship Lease 20 Limited | Inactive | Hong Kong | |||
| 79 | Global Ship Lease 21 Limited | Inactive | Hong Kong | |||
| 80 | Global Ship Lease 22 Limited | Inactive | Hong Kong | |||
| 81 | Global Ship Lease 23 Limited | Inactive | Hong Kong | |||
| 82 | Global Ship Lease 24 Limited (dissolved June 10, 2022) | Inactive | Hong Kong | |||
| 83 | Global Ship Lease 25 Limited (dissolved April 14, 2022) | Inactive | Hong Kong | |||
| 84 | Global Ship Lease 26 Limited | Inactive | Hong Kong | |||
| 85 | Global Ship Lease Services Limited | Service company | UK | |||
| 86 | GSL Arcadia LLC | Owns GSL Arcadia | Liberia | |||
| 87 | GSL Tegea LLC | Owns GSL Tegea | Liberia | |||
| 88 | GSL MYNY LLC | Owns GSL MYNY | Liberia | |||
| 89 | GSL Melita LLC | Owns GSL Melita | Liberia | |||
| 90 | GSL Maria LLC | Owns GSL Maria | Liberia | |||
| 91 | GSL Violetta LLC (1) | Owns GSL Violetta | Liberia | |||
| 92 | GSL Dorothea LLC | Owns GSL Dorothea | Liberia | |||
| 93 | Global Ship Lease 55 LLC | Owns GSL Susan | Liberia | |||
| 94 | Global Ship Lease 57 LLC | Owns GSL Rossi | Liberia | |||
| 95 | Global Ship Lease 58 LLC | Owns GSL Alice | Liberia | |||
| 96 | Global Ship Lease 59 LLC | Owns GSL Melina | Liberia | |||
| 97 | Global Ship Lease 60 LLC | Owns GSL Eleftheria | Liberia | |||
| 98 | Global Ship Lease 61 LLC | Owns GSL Mercer | Liberia | |||
| 99 | Global Ship Lease 62 LLC | Owns Matson Molokai | Liberia | |||
| 100 | Global Ship Lease 63 LLC | Owns GSL Lalo | Liberia | |||
| 101 | Global Ship Lease 64 LLC | Owns GSL Elizabeth | Liberia | |||
| 102 | Global Ship Lease 65 LLC | Owns Beethoven tbr GSL Chloe | Liberia | |||
| 103 | Global Ship Lease 66 LLC | GSL Maren | Liberia | |||
| 104 | Global Ship Lease 67 LLC | GSL Amstel | Liberia | |||
| 105 | Global Ship Lease 68 LLC (1) | GSL Kithira | Liberia | |||
| 106 | Global Ship Lease 69 LLC (1) | GSL Tripoli | Liberia | |||
| 107 | Global Ship Lease 70 LLC (1) | GSL Syros | Liberia | |||
| 108 | Global Ship Lease 71 LLC (1) | GSL Tinos | Liberia | |||
| 109 | GSL KALAMATA LLC | Sub-holding | Liberia | |||
| 110 | GSL KITHIRA HOLDING LLC | Sub-holding | Liberia |
(1) Currently, under a sale and leaseback transaction.