Exhibit 8.1
List of Significant Subsidiaries and Consolidated Affiliated Entities of
Sea Limited
| Subsidiaries |
Place of Incorporation | |
| Garena Limited | Cayman Islands | |
| Shopee Limited | Cayman Islands | |
| Airpay Limited | Cayman Islands | |
| Beemo Holding Limited | Cayman Islands | |
| Unicorn Trading and Logistics Holding Limited | Cayman Islands | |
| Sea Ventures Limited | Cayman Islands | |
| Garena Online Private Limited | Singapore | |
| Garena Ventures Private Limited | Singapore | |
| Shopee Singapore Private Limited | Singapore | |
| Beetalk Private Limited | Singapore | |
| Shopee International Private Limited | Singapore | |
| Garena Vietnam Private Limited | Singapore | |
| Good Mobile Games Private Limited | Singapore | |
| PT. Garena Indonesia | Indonesia | |
| PT. Shopee International Indonesia | Indonesia | |
| Shopee Company Limited | Vietnam | |
| Garena Online (Thailand) Co., Ltd. | Thailand | |
| Shopee (Thailand) Co., Ltd. | Thailand | |
| Airpay (Thailand) Co., Ltd. | Thailand | |
| Unicorn (Thailand) Co., Ltd. | Thailand | |
| Garena Philippines, Inc. | Philippines | |
| Shopee Philippines Inc. | Philippines | |
| Garena Malaysia Sdn. Bhd. | Malaysia | |
| Shopee Mobile Malaysia Sdn. Bhd. | Malaysia | |
| Shopee Hong Kong Limited | Hong Kong | |
| Consolidated Affiliated Entities | ||
| Garena (Taiwan) Co., Ltd. | Taiwan | |
| Shopee (Taiwan) Co., Ltd. | Taiwan | |
| Vietnam Esports and Entertainment Joint Stock Company | Vietnam | |
| Vietnam Esports Development Joint Stock Company | Vietnam | |