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Exhibit 8.1

SIGNIFICANT SUBSIDIARIES

The table below lists the Company's significant subsidiaries as of December 31, 2020:

Name of company			Country of Incorporation			Principal activities
Drilling unit owning companies
Asia Offshore Rig 1 Ltd			Bermuda			Owner of AOD 1
Asia Offshore Rig 2 Ltd			Bermuda			Owner of AOD 2
Asia Offshore Rig 3 Ltd			Bermuda			Owner of AOD 3
Sevan Brasil Ltd			Bermuda			Owner of Sevan Brasil
Sevan Drilling Rig VI Pte Ltd			Singapore			Owner of Sevan Developer
Sevan Driller Ltd			Bermuda			Owner of Sevan Driller
Sevan Louisiana Hungary KFT			Hungary			Owner of Sevan Louisiana
North Atlantic Alpha Ltd			Bermuda			Owner of West Alpha
Seadrill Ariel Ltd.			Liberia			Owner of West Ariel
Seadrill Callisto Ltd			Bermuda			Owner of West Callisto
Seadrill Carina Ltd			Bermuda			Owner of West Carina
Seadrill Castor Pte Ltd			Bermuda			Owner of West Castor
Seadrill Cressida Ltd			Bermuda			Owner of West Cressida
Seadrill Eclipse Ltd			Bermuda			Owner of West Eclipse
Seadrill Elara Ltd			Bermuda			Owner of West Elara
Seadrill Eminence Ltd			Bermuda			Owner of West Eminence
Seadrill Freedom Ltd			Bermuda			Owner of West Freedom
Seadrill Gemini Ltd			Bermuda			Owner of West Gemini
Seadrill Jupiter Ltd.			Bermuda			Owner of West Jupiter
Seadrill Indonesia Ltd			Bermuda			Owner of West Leda
North Atlantic Navigator Ltd			Bermuda			Owner of West Navigator
Seadrill Neptune Hungary KFT			Bermuda			Owner of West Neptune
Seadrill Orion Ltd			Bermuda			Owner of West Orion
Seadrill Pegasus Pte Ltd			Singapore			Owner of West Pegasus
North Atlantic Phoenix Ltd			Bermuda			Owner of West Phoenix
Seadrill Prospero Ltd			Bermuda			Owner of the West Prospero
Seadrill Saturn Ltd			Bermuda			Owner of West Saturn
Seadrill Telesto Ltd			Bermuda			Owner of West Telesto
Seadrill Tellus Ltd			Bermuda			Owner of West Tellus
Seadrill Tucana Ltd			Bermuda			Owner of West Tucana
North Atlantic Venture Ltd			Bermuda			Owner of West Venture
Scorpion Vigilant Ltd			Bermuda			Owner of West Vigilant
Contracting and management companies
Seadrill Offshore AS - Europe operations			Norway			Finance Lessee
Eastern Drilling AS			Norway			Onshore Services
Seadrill UK Operations Ltd			United Kingdom			Rig Operator
Seadrill Management Ltd			United Kingdom			Onshore Services
Seadrill Deepwater Charterer Ltd			Bermuda			Finance Lessee
Seadrill Insurance Ltd			Bermuda			Onshore services
Seadrill Angola Lda			Angola			Onshore Services
Seadrill Gulf Operations Neptune LLC			USA			Rig Operator
Seadrill SeaMex SC Holdco Ltd			Bermuda			Onshore Finance
Seadrill Treasury UK Ltd			United Kingdom			Onshore Finance
Seadrill SeaMex 2 de Mexico S de RL de CV			Mexico			Onshore Finance

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Seadrill International Resourcing DMCC			UAE			Onshore Services
Seadrill Global Services Ltd			Bermuda			Onshore Services
Seadrill Management (S) Pte Ltd			Singapore			Onshore Services
Seadrill Nigeria Operations Ltd			Nigeria			Onshore Services
Seadrill Deepwater Units Pte Ltd			Singapore			Onshore Services
Seadrill (Dalian) Consulting Co Ltd			China			Onshore Services
Seadrill Americas INC			USA			Onshore Services
Seadrill Serviços de Petróleo Ltda			Brasil			Rig Operator
Seadrill Operations de Mexico S. de R.L. de C.V			Mexico			Onshore Services
Seadrill Offshore Malaysia Sdn Bhd			Malaysia			Rig Operator
Seadrill Labuan Ltd			Labuan			Intra-charterer
Seadrill Newfoundland Operations Ltd			Canada			Onshore Services
Seadrill UK Support Services Ltd			United Kingdom			Onshore Services
North Atlantic Linus Charterer Ltd			Bermuda			Finance Lessee
Seadrill Norway Crew AS			Norway			Onshore Services
Seadrill North Sea Crewing Ltd			Bermuda			Onshore Services
Seadrill Europe Management AS			Norway			Onshore Services
Sevan Drilling North America LLC			USA			Rig Operator
Seadrill Jack-ups Contracting Ltd			Suriname			Rig Operator
Holding Companies
Seadrill North Atlantic Holdings Ltd			Bermuda			Holding Company
Seadrill Common Holdings Ltd			Bermuda			Holding Company
Seadrill Deepwater Holdings Ltd			Bermuda			Holding Company
Seadrill Jack Up Holding Ltd			Bermuda			Holding Company
Seadrill Member LLC			Marshall Islands			Holding Company
Seadrill Investment Holding Company Ltd			Bermuda			Holding Company
Seadrill New Finance Ltd			Bermuda			Holding Company
Seadrill Norway Operations Ltd			Bermuda			Holding Company
Seadrill Rig Holding Company Ltd			Bermuda			Holding Company
Seadrill Ltd			Bermuda			Holding Company
Seadrill UK Ltd			United Kingdom			Holding Company
Seadrill Partners LLC Holdco Ltd			Bermuda			Holding Company
Seadrill Seabras UK Ltd			United Kingdom			Holding Company
Seadrill Sevan Holdings Ltd			Bermuda			Holding Company
Seadrill Seabras SP UK Ltd			United Kingdom			Holding Company
Seadrill Mobile Units UK Ltd			United Kingdom			Holding Company
Seadrill Seadragon UK Ltd			United Kingdom			Holding Company
Seadrill Holdings Singapore Pte Ltd			Singapore			Holding Company
Asia Offshore Drilling Ltd			Bermuda			Holding Company
Scorpion Deepwater Ltd			Bermuda			Holding Company
Scorpion International Ltd			Bermuda			Holding Company
Seadrill GCC Operations Ltd			Bermuda			Holding Company
Scorpion Drilling Ltd			Bermuda			Holding Company
Seadrill Far East Ltd			Hong Kong			Holding Company
Sevan Investimentos do Brasil Ltda			Brasil			Holding Company
Sevan Drilling Rig IX Pte Ltd			Singapore			Holding Company
Sevan Drilling Rig VI AS			Norway			Holding Company
Seabras Serviços de Petróleo S.A.			Brasil			Holding Company
Seabras Holdings GmbH			Austria			Holding Company
Seabras Rig Holdings GmbH			Austria			Holding Company