Exhibit 8.1

Consolidated
 
 
ILFC Aruba A.V.V.
 
Aruba
ILFC Australia Holdings Pty. Ltd.
 
Australia
ILFC Australia Pty. Ltd.
 
Australia
Wombat 3495 Leasing Pty Ltd
 
Australia
Wombat 3547 Leasing Pty Ltd
 
Australia
Wombat 3668 Leasing Pty Ltd
 
Australia
Wombat V Leasing Pty Ltd
 
Australia
AerCap Holdings (Bermuda) Limited
 
Bermuda
AerCap International Bermuda Limited
 
Bermuda
AerCap Leasing 3034 (Bermuda) Limited
 
Bermuda
AerCap Leasing MSN 2413 (Bermuda) Limited
 
Bermuda
AerFunding 1 Limited
 
Bermuda
AerFunding Bermuda Leasing Limited
 
Bermuda
Aircraft Lease Securitisation II Limited
 
Bermuda
Aquarius Aircraft Leasing Limited
 
Bermuda
Ararat Aircraft Leasing Limited
 
Bermuda
Belmar Bermuda Leasing Limited
 
Bermuda
CloudFunding III Limited
 
Bermuda
Copperstream Aircraft Leasing Limited
 
Bermuda
Flotlease 973 (Bermuda) Limited
 
Bermuda
Flying Fortress Bermuda Leasing Ltd.
 
Bermuda
GLS Atlantic Alpha Limited
 
Bermuda
Goldstream Aircraft Leasing Limited
 
Bermuda
ILFC (Bermuda) 5, Ltd.
 
Bermuda
ILFC (Bermuda) III, Ltd.
 
Bermuda
International Lease Finance Corporation, Limited
 
Bermuda
Lare Leasing Limited
 
Bermuda
LC (BERMUDA) NO 2 L.P.
 
Bermuda
LC (BERMUDA) NO. 2 LTD
 
Bermuda
Poseidon Leasing (Bermuda) Limited
 
Bermuda
Roselawn Leasing Limited
 
Bermuda
Ross Leasing Limited
 
Bermuda
Sierra Leasing Limited
 
Bermuda
Silverstream Aircraft Leasing Limited
 
Bermuda
Skylease Bermuda Limited
 
Bermuda
Wahaflot Leasing 3699 (Bermuda) Limited
 
Bermuda
Westpark 1 Aircraft Leasing Limited
 
Bermuda
Whitestream Aircraft Leasing Limited
 
Bermuda
Whitney Leasing Limited
 
Bermuda
AerCap Aircraft Purchase Limited
 
Cayman Islands
AerCap HK-320-A Limited
 
Cayman Islands
AerCap HK-320-B Limited
 
Cayman Islands
AerCap HK-320-C Limited
 
Cayman Islands
ILFC Cayman Limited
 
Cayman Islands

1

        


Eaststar Limited
 
China
North Star Company Limited
 
China
Southstar Limited
 
China
Sunstar Limited
 
China
Calais Location S.A.R.L.
 
France
Grenoble Location S.A.R.L.
 
France
ILFC France S.A.R.L.
 
France
Nancy Location S.A.R.L.
 
France
Whitney France Leasing S.A.R.L.
 
France
Aerborne Funding II Limited
 
Ireland
AerBorne Funding Limited
 
Ireland
AerCap A330 Holdings Limited
 
Ireland
AerCap Administrative Services Limited
 
Ireland
AerCap Aircraft 73B-30661 Limited
 
Ireland
AerCap Aircraft 73B-32841 Limited
 
Ireland
AerCap Aircraft 77B-32717 Limited
 
Ireland
AerCap Asset Finance Limited
 
Ireland
AerCap Cash Manager Limited
 
Ireland
AerCap Celtavia 4 Limited
 
Ireland
AerCap Engine Leasing Limited
 
Ireland
AerCap Finance Limited
 
Ireland
AerCap Financial Services (Ireland) Limited
 
Ireland
AerCap Holding & Finance Limited
 
Ireland
AerCap Ireland Asset Investment 1 Limited
 
Ireland
AerCap Ireland Asset Investment 2 Limited
 
Ireland
AerCap Ireland Capital Designated Activity Company
 
Ireland
AerCap Ireland Funding 1 Limited
 
Ireland
AerCap Ireland Limited
 
Ireland
AerCap Irish Aircraft Leasing 2 Limited
 
Ireland
AerCap Leasing 3034 Limited
 
Ireland
AerCap Leasing 32A-2406 Limited
 
Ireland
AerCap Leasing 32A-2448 Limited
 
Ireland
AerCap Leasing 8 Limited
 
Ireland
AerCap Leasing 946 Limited
 
Ireland
AerCap Partners 2 Holding Limited
 
Ireland
AerCap Partners 2 Limited
 
Ireland
AerCap Partners 767 Holdings Limited
 
Ireland
AerCap Partners 767 Limited
 
Ireland
AerCap Partners I Holding Limited
 
Ireland
AerCap Partners I Limited
 
Ireland
AerFi Group Limited
 
Ireland
AerVenture Export Leasing Limited
 
Ireland
AerVenture Limited
 
Ireland
Aircraft Portfolio Holding Company Limited
 
Ireland
Aircraft Portfolio Holding Company No. 2 Limited
 
Ireland

2

Exhibit 8.1

Andes Aircraft Leasing Limited
 
Ireland
Andromeda Aircraft Leasing Limited
 
Ireland
Annamite Aircraft Leasing Limited
 
Ireland
Arctic Leasing No.2 Limited
 
Ireland
Arctic Leasing No.3 Limited
 
Ireland
Arfaj Aircraft Leasing Limited
 
Ireland
Artemis (Delos) Limited
 
Ireland
Artemis Aircraft 32A-1925 Limited
 
Ireland
Artemis Aircraft 32A-3309 Limited
 
Ireland
Artemis Aircraft 32A-3385 (Ireland) Limited
 
Ireland
Artemis Aircraft 32A-3388 (Ireland) Limited
 
Ireland
Artemis Aircraft 73B-30671 Limited
 
Ireland
Artemis Aircraft 77B-32725 Limited
 
Ireland
Artemis Ireland Leasing Limited
 
Ireland
Ballymoon Aircraft Solutions Limited
 
Ireland
Ballysky Aircraft Ireland Limited
 
Ireland
Ballystar Aircraft Solutions Limited
 
Ireland
BlowfishFunding Limited
 
Ireland
Burgundy Aircraft Leasing Limited
 
Ireland
Calliope Limited
 
Ireland
Camden Aircraft Leasing Limited
 
Ireland
Cash Manager Limited
 
Ireland
Castletroy Leasing Limited
 
Ireland
CelestialFunding Limited
 
Ireland
Celtago Funding Limited
 
Ireland
Celtago II Funding Limited
 
Ireland
Cesium Funding Limited
 
Ireland
Charleville Aircraft Leasing Limited
 
Ireland
CieloFunding Holdings Limited
 
Ireland
CieloFunding II Limited
 
Ireland
CieloFunding Limited
 
Ireland
Clarity Leasing Limited
 
Ireland
CloudFunding II Limited
 
Ireland
CloudFunding Limited
 
Ireland
CuttlefishFunding Limited
 
Ireland
Danang Aircraft Leasing Limited
 
Ireland
Danang Aircraft Leasing No. 2 Limited
 
Ireland
DartfishFunding Designated Activity Company
 
Ireland
Delos Aircraft 76B-29387 Designated Activity Company
 
Ireland
Delos Aircraft Limited
 
Ireland
Eden Aircraft Holding No. 2 Limited
 
Ireland
Electra Funding Ireland Limited
 
Ireland
Eris Aircraft Limited
 
Ireland
Excalibur Aircraft Leasing Limited
 
Ireland
Fansipan Aircraft Leasing Limited
 
Ireland

3

        


FirefishFunding Limited
 
Ireland
Flotlease MSN 3699 Limited
 
Ireland
Flotlease MSN 973 Limited
 
Ireland
FlyFunding Limited
 
Ireland
Flying Fortress Ireland Leasing Limited
 
Ireland
Fortress Aircraft 32A-2730 Limited
 
Ireland
Fortress Aircraft 33A-0366 Limited
 
Ireland
Fortress Aircraft 76B-29383 Designated Activity Company
 
Ireland
Fortress Aircraft 78B-38761 Limited
 
Ireland
Fortress Ireland Leasing Limited
 
Ireland
Geministream Aircraft Leasing Limited
 
Ireland
Gladius Funding Limited
 
Ireland
Glide Aircraft 35A-29 Ltd
 
Ireland
Glide Aircraft 73B-41815 Limited
 
Ireland
Glide Aircraft 78B-38765 Limited
 
Ireland
Glide Funding Limited
 
Ireland
Goldfish Funding Limited
 
Ireland
Gunung Leasing Limited
 
Ireland
Harmonic Aircraft Leasing Limited
 
Ireland
Hyperion Aircraft Financing Limited
 
Ireland
Hyperion Aircraft Limited
 
Ireland
ILFC Aircraft 32A-1808 Limited
 
Ireland
ILFC Aircraft 32A-1884 Limited
 
Ireland
ILFC Aircraft 32A-1901 Limited
 
Ireland
ILFC Aircraft 32A-1905 Limited
 
Ireland
ILFC Aircraft 32A-2064 Limited
 
Ireland
ILFC Aircraft 32A-2076 Limited
 
Ireland
ILFC Aircraft 32A-2279 Limited
 
Ireland
ILFC Aircraft 32A-2707 Limited
 
Ireland
ILFC Aircraft 32A-2726 Limited
 
Ireland
ILFC Aircraft 32A-2797 Limited
 
Ireland
ILFC Aircraft 32A-3065 Limited
 
Ireland
ILFC Aircraft 32A-3070 Limited
 
Ireland
ILFC Aircraft 32A-3114 Limited
 
Ireland
ILFC Aircraft 32A-3116 Limited
 
Ireland
ILFC Aircraft 32A-3124 Limited
 
Ireland
ILFC Aircraft 32A-4619 Limited
 
Ireland
ILFC Aircraft 32A-591 Limited
 
Ireland
ILFC Aircraft 32A-666 Limited
 
Ireland
ILFC Aircraft 33A-1284 Limited
 
Ireland
ILFC Aircraft 33A-253 Limited
 
Ireland
ILFC Aircraft 33A-272 Limited
 
Ireland
ILFC Aircraft 33A-432 Limited
 
Ireland
ILFC Aircraft 33A-444 Limited
 
Ireland
ILFC Aircraft 33A-454 Limited
 
Ireland

4

Exhibit 8.1

ILFC Aircraft 33A-469 Limited
 
Ireland
ILFC Aircraft 33A-822 Limited
 
Ireland
ILFC Aircraft 33A-911 Limited
 
Ireland
ILFC Aircraft 73B-29344 Limited
 
Ireland
ILFC Aircraft 73B-29368 Limited
 
Ireland
ILFC Aircraft 73B-29369 Limited
 
Ireland
ILFC Aircraft 73B-30658 Limited
 
Ireland
ILFC Aircraft 73B-30665 Limited
 
Ireland
ILFC Aircraft 73B-30667 Limited
 
Ireland
ILFC Aircraft 73B-30669 Limited
 
Ireland
ILFC Aircraft 73B-30672 Limited
 
Ireland
ILFC Aircraft 73B-30673 Limited
 
Ireland
ILFC Aircraft 73B-30694 Limited
 
Ireland
ILFC Aircraft 73B-30695 Limited
 
Ireland
ILFC Aircraft 73B-30696 Limited
 
Ireland
ILFC Aircraft 73B-30701 Limited
 
Ireland
ILFC Aircraft 73B-35275 Limited
 
Ireland
ILFC Aircraft 73B-38828 Limited
 
Ireland
ILFC Aircraft 73B-41784 Limited
 
Ireland
ILFC Aircraft 73B-41785 Limited
 
Ireland
ILFC Aircraft 73B-41789 Limited
 
Ireland
ILFC Aircraft 73B-41790 Limited
 
Ireland
ILFC Aircraft 73B-41791 Limited
 
Ireland
ILFC Aircraft 73B-41792 Limited
 
Ireland
ILFC Aircraft 73B-41793 Limited
 
Ireland
ILFC Aircraft 73B-41795 Limited
 
Ireland
ILFC Aircraft 73B-41802 Limited
 
Ireland
ILFC Aircraft 73B-41803 Limited
 
Ireland
ILFC Aircraft 75B-26330 Limited
 
Ireland
ILFC Aircraft 75B-27208 Designated Activity Company
 
Ireland
ILFC Aircraft 75B-29381 Limited
 
Ireland
ILFC Aircraft 76B-27610 Limited
 
Ireland
ILFC Aircraft 76B-27616 Limited
 
Ireland
ILFC Aircraft 76B-27958 Limited
 
Ireland
ILFC Aircraft 76B-28111 Limited
 
Ireland
ILFC Aircraft 76B-28207 Limited
 
Ireland
ILFC Aircraft 76B-29435 Limited
 
Ireland
ILFC Aircraft 77B-29908 Limited
 
Ireland
ILFC Ireland Leasing Limited
 
Ireland
ILFC Ireland Limited
 
Ireland
Iridium Funding Limited
 
Ireland
Jade Aircraft Leasing Limited
 
Ireland
Jasmine Aircraft Leasing Limited
 
Ireland
Jasper Aircraft Leasing Limited
 
Ireland
Leostream Aircraft Leasing Limited
 
Ireland

5

        


Librastream Aircraft Leasing Limited
 
Ireland
Liffey Aircraft Leasing Limited
 
Ireland
Limelight Funding Limited
 
Ireland
Lishui Aircraft Leasing Limited
 
Ireland
Mainstream Aircraft Leasing Limited
 
Ireland
Melodic Aircraft Leasing Limited
 
Ireland
Menelaus I Limited
 
Ireland
Menelaus II Designated Activity Company
 
Ireland
Menelaus III Limited
 
Ireland
Menelaus IV Limited
 
Ireland
Menelaus V Limited
 
Ireland
Menelaus VI Limited
 
Ireland
Menelaus VII Limited
 
Ireland
Menelaus VIII Limited
 
Ireland
Mentes I Ireland Leasing Limited
 
Ireland
Mentes II Ireland Leasing Limited
 
Ireland
Mentes III Ireland Leasing Limited
 
Ireland
Mentes IV Ireland Leasing Limited
 
Ireland
Mentes V Ireland Leasing Limited
 
Ireland
Mentes VI Ireland Leasing Limited
 
Ireland
Mentes VII Ireland Leasing Limited
 
Ireland
Monophonic Aircraft Leasing Limited
 
Ireland
Moonlight Aircraft Leasing (Ireland) Limited
 
Ireland
NimbusFunding Limited
 
Ireland
Pearl Funding Limited
 
Ireland
Philharmonic Aircraft Leasing Limited
 
Ireland
Platinum Aircraft Leasing Limited
 
Ireland
Polyphonic Aircraft Leasing Limited
 
Ireland
Quadrant MSN 5719 Limited
 
Ireland
Quadrant MSN 5802 Limited
 
Ireland
Quadrant MSN 5869 Limited
 
Ireland
Quiescent Holdings Limited
 
Ireland
RainbowFunding Limited
 
Ireland
Rhodium Funding Limited
 
Ireland
Riggs Leasing Limited
 
Ireland
Rouge Aircraft Leasing Limited
 
Ireland
Scandium Funding Limited
 
Ireland
Scarlet Aircraft Leasing Limited
 
Ireland
Serranus Funding Limited
 
Ireland
Shrewsbury Aircraft Leasing Limited
 
Ireland
SkyFunding II Holdings Limited
 
Ireland
SkyFunding II Limited
 
Ireland
SkyFunding Leasing 1 Limited
 
Ireland
SkyFunding Limited
 
Ireland
Skylease MSN (3365) Limited
 
Ireland

6

Exhibit 8.1

Skylease MSN (3392) Limited
 
Ireland
Skylease MSN 3545 Limited
 
Ireland
Skylease MSN 3564 Limited
 
Ireland
Skylease MSN 3574 Limited
 
Ireland
Skylease MSN 3711 Limited
 
Ireland
Skylease MSN 3778 Limited
 
Ireland
Skylease MSN 3825 Limited
 
Ireland
Skylease MSN 3859 Limited
 
Ireland
Skylease MSN 4168 Limited
 
Ireland
Skylease MSN 4241 Limited
 
Ireland
Skylease MSN 4254 Limited
 
Ireland
Skylease MSN 4267 Limited
 
Ireland
Skyscape Limited
 
Ireland
SoraFunding Limited
 
Ireland
StratocumulusFunding Limited
 
Ireland
StratusFunding Limited
 
Ireland
Streamline Aircraft Leasing Limited
 
Ireland
Sunflower Aircraft Leasing Limited
 
Ireland
Symphonic Aircraft Leasing Limited
 
Ireland
Synchronic Aircraft Leasing Limited
 
Ireland
Temescal Aircraft 32A-2383 Limited
 
Ireland
Temescal Aircraft 33A-0758 Limited
 
Ireland
TetraFunding Limited
 
Ireland
Transversal Aircraft Holdings Limited
 
Ireland
Transversal Aircraft Leasing Limited
 
Ireland
Triple Eight Aircraft Holdings Limited
 
Ireland
Triple Eight Aircraft Leasing Limited
 
Ireland
Verde Aircraft Finance Limited
 
Ireland
Verde Aircraft Investment Limited
 
Ireland
Virgostream Aircraft Leasing Limited
 
Ireland
Whitney Ireland Leasing Limited
 
Ireland
XLease MSN 3008 Limited
 
Ireland
XLease MSN 3420 Limited
 
Ireland
Acorn Aviation Limited
 
Isle of Man
AerCap Holding (IOM) Limited
 
Isle of Man
AerCap IOM 2 Limited
 
Isle of Man
CRESCENT AVIATION LIMITED
 
Isle of Man
Stallion Aviation Limited
 
Isle of Man
AerCap Jet Limited
 
Jersey
Delos Finance S.a.r.l.
 
Luxembourg
ILFC Labuan ECA Ltd.
 
Malaysia
ILFC Labuan Ltd.
 
Malaysia
AerCap A330 Holdings B.V.
 
Netherlands
AerCap AerVenture Holding B.V.
 
Netherlands
AerCap Aircraft 73B-30645 B.V.
 
Netherlands

7

        


AerCap Aviation Solutions B.V.
 
Netherlands
AerCap B.V.
 
Netherlands
AerCap Dutch Aircraft Leasing I B.V.
 
Netherlands
AerCap Dutch Aircraft Leasing IV B.V.
 
Netherlands
AerCap Dutch Aircraft Leasing VII B.V.
 
Netherlands
AerCap Dutch Global Aviation B.V.
 
Netherlands
AerCap Group Services B.V.
 
Netherlands
AerCap International B.V.
 
Netherlands
AerCap Leasing XIII B.V.
 
Netherlands
AerCap Leasing XXX B.V.
 
Netherlands
AerCap Netherlands B.V.
 
Netherlands
Annamite Aircraft Leasing B.V.
 
Netherlands
BlowfishFunding B.V.
 
Netherlands
Clearstream Aircraft Leasing B.V.
 
Netherlands
FodiatorFunding B.V.
 
Netherlands
Goldfish Funding B.V.
 
Netherlands
Harmony Funding B.V.
 
Netherlands
Harmony Funding Holdings B.V.
 
Netherlands
ILFC Aviation Services (Europe) B.V.
 
Netherlands
NimbusFunding B.V.
 
Netherlands
Sapa Aircraft Leasing B.V.
 
Netherlands
StratocumulusFunding B.V.
 
Netherlands
Worldwide Aircraft Leasing B.V.
 
Netherlands
AerCap Singapore Pte. Ltd.
 
Singapore
ILFC Singapore Pte. Ltd.
 
Singapore
32904 Sverige AB
 
Sweden
AerFi Sverige AB
 
Sweden
International Lease Finance Corporation (Sweden) AB
 
Sweden
AerCap UK Limited
 
United Kingdom
Aircraft 32A-3424 Limited
 
United Kingdom
Aircraft 32A-3454 Limited
 
United Kingdom
Archytas Aviation Limited
 
United Kingdom
ILFC UK Limited
 
United Kingdom
Temescal UK Limited
 
United Kingdom
Whitney UK Leasing Limited
 
United Kingdom
AerCap Global Aviation Trust
 
United States
AerCap Group Services, LLC
 
United States
AerCap Hangar 52, Inc.
 
United States
AerCap Leasing USA I, LLC
 
United States
AerCap Leasing USA II, LLC
 
United States
AerCap U.S. Global Aviation LLC
 
United States
AerCap, LLC
 
United States
AeroTurbine, LLC
 
United States
Aircraft 32A-1658 Inc.
 
United States
Aircraft 32A-1905 Inc.
 
United States

8

Exhibit 8.1

Aircraft 32A-1946 Inc.
 
United States
Aircraft 32A-2024 Inc.
 
United States
Aircraft 32A-2594 Inc.
 
United States
Aircraft 32A-2731 Inc.
 
United States
Aircraft 32A-585 Inc.
 
United States
Aircraft 32A-645 Inc.
 
United States
Aircraft 32A-726 Inc.
 
United States
Aircraft 32A-760 Inc.
 
United States
Aircraft 32A-775 Inc.
 
United States
Aircraft 32A-782 Inc.
 
United States
Aircraft 32A-993, Inc.
 
United States
Aircraft 33A-132, Inc.
 
United States
Aircraft 33A-358 Inc.
 
United States
Aircraft 34A-152 Inc.
 
United States
Aircraft 34A-395 Inc.
 
United States
Aircraft 34A-48 Inc.
 
United States
Aircraft 34A-93 Inc.
 
United States
Aircraft 73B-26317 Inc.
 
United States
Aircraft 73B-28249 Inc.
 
United States
Aircraft 73B-28252 Inc.
 
United States
Aircraft 73B-30036 Inc.
 
United States
Aircraft 73B-30646 Inc.
 
United States
Aircraft 73B-30661 Inc.
 
United States
Aircraft 73B-30671 Inc.
 
United States
Aircraft 73B-30730 Inc.
 
United States
Aircraft 73B-32796 Inc.
 
United States
Aircraft 73B-32841 Inc.
 
United States
Aircraft 73B-38821 Inc.
 
United States
Aircraft 73B-41794 Inc.
 
United States
Aircraft 73B-41796 Inc.
 
United States
Aircraft 73B-41806 Inc.
 
United States
Aircraft 73B-41815 Inc.
 
United States
Aircraft 74B-27602 Inc.
 
United States
Aircraft 75B-28834 Inc.
 
United States
Aircraft 75B-28836 Inc.
 
United States
Aircraft 76B-26261 Inc.
 
United States
Aircraft 76B-26327 Inc.
 
United States
Aircraft 76B-26329 Inc.
 
United States
Aircraft 76B-27597 Inc.
 
United States
Aircraft 76B-27600 Inc.
 
United States
Aircraft 76B-27613 Inc.
 
United States
Aircraft 76B-28132 Inc.
 
United States
Aircraft 76B-28206 Inc.
 
United States
Aircraft 77B-29404 Inc.
 
United States
Aircraft 77B-32723 Inc.
 
United States

9

        


Aircraft Andros Inc.
 
United States
Aircraft B757 29377 Inc.
 
United States
Aircraft B757 29382 Inc.
 
United States
Aircraft B767 29388 Inc.
 
United States
Aircraft Lotus Inc.
 
United States
Aircraft SPC-12, LLC
 
United States
Aircraft SPC-3, Inc.
 
United States
Aircraft SPC-4, Inc.
 
United States
Aircraft SPC-8, Inc.
 
United States
Aircraft SPC-9, LLC
 
United States
Apollo Aircraft Inc.
 
United States
Artemis US Inc.
 
United States
Brokat Leasing, LLC
 
United States
CABREA, Inc.
 
United States
Camden Aircraft Leasing Trust
 
United States
Charmlee Aircraft Inc.
 
United States
Cloudbreak Aircraft Leasing Inc.
 
United States
Doheny Investment Holding Trust
 
United States
Euclid Aircraft, Inc.
 
United States
Fleet Solutions Holdings LLC
 
United States
Flying Fortress Financing, LLC
 
United States
Flying Fortress Holdings, LLC
 
United States
Flying Fortress Investments, LLC
 
United States
Flying Fortress US Leasing Inc.
 
United States
Grand Staircase Aircraft, LLC
 
United States
ILFC Aircraft 78B-38799 Inc.
 
United States
ILFC Aviation Consulting, Inc.
 
United States
ILFC Dover, Inc.
 
United States
ILFC Volare, Inc.
 
United States
Interlease Aircraft Trading Corporation
 
United States
Interlease Management Corporation
 
United States
International Lease Finance Corporation
 
United States
Maiden Leasing, LLC
 
United States
Park Topanga Aircraft, LLC
 
United States
Pelican 35302, Inc.
 
United States
Temescal Aircraft, LLC
 
United States
Whitney US Leasing, Inc.
 
United States


Participations
 
 
AerDragon Aviation Partners Limited and Subsidiaries (16.7%)
 
Ireland
Peregrine Aviation Company Limited and Subsidiaries (9.5%)
 
Ireland
AerLift Leasing Limited and Subsidiaries (39.3%)
 
Isle of Man
Acsal Holdco LLC (19.4%)
 
United States

10

Exhibit 8.1



11