Exhibit 8.1
List of Principal Subsidiaries and Consolidated Affiliated Entities of Sea Limited
| Name of Entity* | Place of Incorporation |
| ||
| Edenway Holdings Limited |
Cayman Islands |
|||
| Foody Limited |
Cayman Islands |
|||
| Garena Limited |
Cayman Islands |
|||
| Happymall Limited |
Cayman Islands |
|||
| Locust Walk A1 Holdings Limited |
Cayman Islands |
|||
| Northern Point Technology Limited |
Cayman Islands |
|||
| Ocha Limited |
Cayman Islands |
|||
| Ray Eagle Limited |
Cayman Islands |
|||
| SCommerce Southeast Asia Limited |
Cayman Islands |
|||
| SCVN Limited |
Cayman Islands |
|||
| Sea Services Limited |
Cayman Islands |
|||
| Sea Services Holdings Limited |
Cayman Islands |
|||
| SeaIn Limited |
Cayman Islands |
|||
| SeaIn PL Limited |
Cayman Islands |
|||
| SeaInfra ID Limited |
Cayman Islands |
|||
| SeaInfra Technology Limited |
Cayman Islands |
|||
| SeaMoney (Credit) Limited |
Cayman Islands |
|||
| SeaMoney Digital Services Limited |
Cayman Islands |
|||
| SeaMoney Holding Limited |
Cayman Islands |
|||
| SeaMoney Holding PH Limited |
Cayman Islands |
|||
| SeaMoney International Inc. |
Cayman Islands |
|||
| SeaMoney (Payment) Limited |
Cayman Islands |
|||
| SEA Partnerships C1 Holdings Limited |
Cayman Islands |
|||
| Sea Ventures Limited |
Cayman Islands |
|||
| Shopee Limited |
Cayman Islands |
|||
| Shopee Logistics Services Limited |
Cayman Islands |
|||
| SHPS Limited |
Cayman Islands |
|||
| SPPIN Limited |
Cayman Islands |
|||
| SPX Express Limited |
Cayman Islands |
|||
| Wahoo Holding Limited |
Cayman Islands |
|||
| Airview Investment Pte. Ltd. |
Singapore |
|||
| Garena International II Private Limited |
Singapore |
|||
| Garena Mobile Private Limited |
Singapore |
|||
| Garena Online Private Limited |
Singapore |
|||
| Garena Ventures Private Limited |
Singapore |
|||
| Garena Vietnam Private Limited |
Singapore |
|||
| Good Mobile Games Private Limited |
Singapore |
|||
| GRNX Private Limited |
Singapore |
|||
| Hevolve Private Limited |
Singapore |
|||
| Lion City Sailors Private Limited |
Singapore |
|||
| MariBank Singapore Private Limited |
Singapore |
|||
| Moco Studios Private Limited |
Singapore |
| Monee Credit Holding BR Fund Private Limited |
Singapore |
|||
| Monee Credit Holding MY Private Limited |
Singapore |
|||
| Monee Credit Holding PH Private Limited |
Singapore |
|||
| Northern Point Technology Holding Private Limited |
Singapore |
|||
| Northern Point Technology II Private Limited |
Singapore |
|||
| Northern Point Technology Private Limited |
Singapore |
|||
| Ray Eagle Private Limited |
Singapore |
|||
| SCommerce Private Limited |
Singapore |
|||
| SEA Partnerships S1 Holdings Private Limited |
Singapore |
|||
| SeaIn IG Private Limited |
Singapore |
|||
| SeaIn IL Private Limited |
Singapore |
|||
| SeaIn PG Private Limited |
Singapore |
|||
| SeaInfra (ID) I Private Limited |
Singapore |
|||
| SeaMoney (Credit) TH Private Limited |
Singapore |
|||
| SeaMoney (Payment) Private Limited |
Singapore |
|||
| SeaMoney (Payment) TH Private Limited |
Singapore |
|||
| SeaMoney Holding PH Private Limited |
Singapore |
|||
| SeaMoney Singapore Private Limited |
Singapore |
|||
| SeaTalk Private Limited |
Singapore |
|||
| Shopee International IV Private Limited |
Singapore |
|||
| Shopee International Private Limited |
Singapore |
|||
| Shopee International VI Private Limited |
Singapore |
|||
| Shopee IP Singapore Private Limited |
Singapore |
|||
| Shopee Logistics Services Private Limited |
Singapore |
|||
| Shopee Singapore Private Limited |
Singapore |
|||
| Shopee Taiwan Private Limited |
Singapore |
|||
| Shopee Ventures Private Limited |
Singapore |
|||
| ShopeePay Private Limited |
Singapore |
|||
| SHPP Services I Private Limited |
Singapore |
|||
| SHPS I Private Limited |
Singapore |
|||
| SPPIN I Private Limited |
Singapore |
|||
| SPPIN II Private Limited |
Singapore |
|||
| SPX Express BR Private Limited |
Singapore |
|||
| SPX Express Private Limited |
Singapore |
|||
| SPX Express VN Private Limited |
Singapore |
|||
| PT Bank SeaBank Indonesia |
Indonesia |
|||
| PT Commerce Finance |
Indonesia |
|||
| PT Danadipa Artha Indonesia |
Indonesia |
|||
| PT Data Center Galaxis |
Indonesia |
|||
| PT Garena Indonesia |
Indonesia |
|||
| PT Gudang SPE Indonesia |
Indonesia |
|||
| PT Nusantara Ekspres Kilat |
Indonesia |
|||
| PT Nusantara Pasifik Investama |
Indonesia |
|||
| PT Shopee International Indonesia |
Indonesia |
|||
| Garena Technology Private Limited Taiwan Branch |
Taiwan |
|||
| Happymall SCommerce (Taiwan) Co., Ltd. |
Taiwan |
|||
| ShopeePay (Taiwan) Co., Ltd. |
Taiwan |
|||
| Shopee (Taiwan) Co., Ltd. |
Taiwan |
|||
| Shopee Taiwan Private Limited Taiwan Branch |
Taiwan |
| ShopeePay Joint Stock Company |
Vietnam |
|||
| Ocha Company Limited |
Vietnam |
|||
| Shopee Company Limited |
Vietnam |
|||
| SPX Express Company Limited |
Vietnam |
|||
| Vietnam Esports and Entertainment Joint Stock Company |
Vietnam |
|||
| Garena Online Holding 1 (Thailand) Co., Ltd. |
Thailand |
|||
| Garena Online (Thailand) Co., Ltd. |
Thailand |
|||
| Scommerce (Thailand) Co., Ltd. |
Thailand |
|||
| SeaMoney (Capital) Co., Ltd. |
Thailand |
|||
| SeaMoney (Capital) Holding 1 Co., Ltd. |
Thailand |
|||
| SeaMoney (Payment) Holding 1 Co., Ltd. |
Thailand |
|||
| SPX Express (Thailand) Co., Ltd. |
Thailand |
|||
| ShopeeFood Co., Ltd. |
Thailand |
|||
| ShopeePay (Thailand) Co., Ltd. |
Thailand |
|||
| Shopee (Thailand) Co., Ltd. |
Thailand |
|||
| Unicorn (Thailand) Co., Ltd. |
Thailand |
|||
| Unicorn Holding 2 (Thailand) Co., Ltd. |
Thailand |
|||
| SCommerce Philippines, Inc. |
Philippines |
|||
| SeaBank Philippines, Inc. (A Rural Bank) |
Philippines |
|||
| SeaInsure General Insurance Co., Inc. |
Philippines |
|||
| SeaInsure Life Insurance Co., Inc. |
Philippines |
|||
| SeaMoney (Credit) Finance Philippines, Inc. (dba SPayLater and SLoans) |
Philippines |
|||
| ShopeePay Philippines, Inc. |
Philippines |
|||
| Shopee Philippines Inc. |
Philippines |
|||
| SPX Philippines Inc. |
Philippines |
|||
| Garena Malaysia Sdn. Bhd. |
Malaysia |
|||
| SCommerce Trading Malaysia Sdn. Bhd. |
Malaysia |
|||
| SeaMoney Capital Malaysia Sdn. Bhd. |
Malaysia |
|||
| Shopee Mobile Malaysia Sdn. Bhd. |
Malaysia |
|||
| ShopeePay Malaysia Sdn. Bhd. |
Malaysia |
|||
| SPX Xpress (Malaysia) Sdn. Bhd. |
Malaysia |
|||
| Beijing Shopee Information Technology Co., Ltd. |
China |
|||
| Dongjing Investment Co., Ltd. |
China |
|||
| Shanghai Dongrui Information Technology Co., Ltd. |
China |
|||
| Shanghai Jingle Information and Technology Co., Ltd. |
China |
|||
| Shanghai Dongyang Information Technology Co., Ltd. |
China |
|||
| Shenzhen Shopee Information Technology Co., Ltd. |
China |
|||
| Shenzhen Shopee Logistics Network Technology Co., Ltd. |
China |
|||
| Garena Hong Kong Limited |
Hong Kong |
|||
| Shopee Hong Kong Limited |
Hong Kong |
|||
| SPPIN Services Hong Kong Limited |
Hong Kong |
|||
| SPX Express Hong Kong Limited |
Hong Kong |
|||
| Turbo Cash Hong Kong Limited |
Hong Kong |
|||
| SHPP Brazil Holding Ltda. |
Brazil |
|||
| SHPP Brazil Payment Institution and Payment Services Ltda. |
Brazil |
|||
| SHPS Technology and Services Ltda. |
Brazil |
|||
| SHPX Logistics Ltda. |
Brazil |
|||
| SeaInfra (US) Inc. |
United States |
|||
| Shopee Korea Company Limited |
Korea |
|||
| SPMX Technologies and Services, S.A. de C.V. |
Mexico |
|||
| SHPL sp. z o.o. |
Poland |
*Non-English names have been translated to English.