Exhibit 8.1
Consolidated
ILFC Aruba A.V.V.Aruba
AerCap Australia Pty Ltd.Australia
ILFC Australia Holdings Pty. Ltd.
Australia
ILFC Australia Pty. Ltd.
Australia
Wombat 3668 Leasing Pty Ltd
Australia
Andromeda FSC CorporationBarbados
AerCap International Bermuda Limited
Bermuda
AerCap Leasing 3034 (Bermuda) Limited
Bermuda
AerCap Leasing MSN 2413 (Bermuda) Limited
Bermuda
AerFunding Bermuda Leasing Limited
Bermuda
Aircraft Lease Securitisation II Limited
Bermuda
Aistrigh LimitedBermuda
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
Goldstream Aircraft Leasing Limited
Bermuda
ILFC (Bermuda) 5, Ltd.
Bermuda
ILFC (Bermuda) III, Ltd.
Bermuda
Lare Leasing Limited
Bermuda
LC (BERMUDA) NO 2 L.P.
Bermuda
LC (BERMUDA) NO. 2 LTD
Bermuda
Milestone Export Holdings 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
The Milestone Aviation Asset Holding Group No. 1 Ltd.Bermuda
The Milestone Aviation Asset Holding Group No. 12 Ltd.Bermuda
The Milestone Aviation Asset Holding Group No. 19 Ltd.Bermuda
The Milestone Aviation Asset Holding Group No. 24 Ltd.Bermuda
The Milestone Aviation Asset Holding Group No. 25 Ltd.Bermuda
The Milestone Aviation Asset Holding Group No. 8 Ltd.Bermuda
The Milestone Aviation Group LimitedBermuda
Wahaflot Leasing 3699 (Bermuda) Limited
Bermuda
Westpark 1 Aircraft Leasing Limited
Bermuda
1

        

Whitestream Aircraft Leasing Limited
Bermuda
Whitney Leasing Limited
Bermuda
AerCap do Brasil Serviços de Administração E Marketing Ltda.Brazil
AerCap Aircraft Purchase Limited
Cayman Islands
ILFC Cayman Limited
Cayman Islands
AerCap Aviation Services (Shanghai) Co., LtdChina
Eaststar Limited
China
North Star Company Limited
China
Southstar Limited
China
Sunstar Limited
China
Vertical Aviation No.1 (Tianjin) Leasing Company LimitedChina
AerCap Aircraft Leasing Cyprus LimitedCyprus
AerCap Aviation Solutions S.a.r.lFrance
Calais Location S.A.R.L.
France
Celestial France SARLFrance
Grenoble Location S.A.R.L.
France
ILFC France S.A.R.L.
France
Milestone Aviation France No. 2 S.A.R.LFrance
Milestone Aviation France No. 3 S.A.R.LFrance
Milestone Aviation France S.A.R.LFrance
Nancy Location S.A.R.L.
France
AerCap Hong Kong LimitedHong Kong
GECAS Services India Private LimitedIndia
Aerborne Funding II LimitedIreland
Aerborne Funding III LimitedIreland
AerBorne Funding Limited
Ireland
AerCap A330 Holdings Limited
Ireland
AerCap Administrative Services Limited
Ireland
AerCap Aero Engines LimitedIreland
AerCap Aircraft 32A No.1 Leasing LimitedIreland
AerCap Aircraft 32A No.2 Leasing LimitedIreland
AerCap Aircraft 32A No.3 Leasing LimitedIreland
AerCap Aircraft 32A No.4 Leasing LimitedIreland
AerCap Aircraft 32A No.5 Leasing LimitedIreland
AerCap Aircraft 33A No.1 Leasing LimitedIreland
AerCap Aircraft 73B-30661 Limited
Ireland
AerCap Aircraft 73B-32841 Limited
Ireland
AerCap Aircraft 77B-32717 Limited
Ireland
AerCap Aviation Leasing LimitedIreland
AerCap Cash Manager Limited
Ireland
AerCap Finance Limited
Ireland
AerCap Financial Services (Ireland) Limited
Ireland
2

Exhibit 8.1
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 1 LimitedIreland
AerCap Leasing 8 Limited
Ireland
AerCap Leasing 946 Limited
Ireland
AerFi Group Limited
Ireland
AerVenture Export Leasing Limited
Ireland
AerVenture Limited
Ireland
Aircraft 32A-10078010X (Ireland) LimitedIreland
Aircraft 32A-10078019X (Ireland) LimitedIreland
Aircraft Portfolio Holding Company Limited
Ireland
Andes Aircraft Leasing Limited
Ireland
Andromeda Aircraft Leasing Limited
Ireland
Annamite Aircraft Leasing Limited
Ireland
Antares Aircraft Leasing LimitedIreland
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
Ballyfin Aviation II LimitedIreland
Ballyfin Aviation LimitedIreland
Ballymoon Aircraft Solutions Limited
Ireland
Ballysky Aircraft Ireland Limited
Ireland
Ballystar Aircraft Solutions Limited
Ireland
Bandeira Aircraft Leasing LimitedIreland
Baunacloka Leasing LimitedIreland
BlowfishFunding Limited
Ireland
Burgundy Aircraft Leasing Limited
Ireland
Calliope Limited
Ireland
Camden Aircraft Leasing Limited
Ireland
Capella Aircraft Leasing LimitedIreland
3

        

Cash Manager Limited
Ireland
Castletroy Leasing Limited
Ireland
Celestial Aviation Funding Unlimited CompanyIreland
Celestial Aviation Holding 101 LimitedIreland
Celestial Aviation Operations LimitedIreland
Celestial Aviation Services LimitedIreland
Celestial Aviation Trading 1 LimitedIreland
Celestial Aviation Trading 10 LimitedIreland
Celestial Aviation Trading 100 LimitedIreland
Celestial Aviation Trading 101 LimitedIreland
Celestial Aviation Trading 11 LimitedIreland
Celestial Aviation Trading 12 LimitedIreland
Celestial Aviation Trading 13 LimitedIreland
Celestial Aviation Trading 14 LimitedIreland
Celestial Aviation Trading 15 LimitedIreland
Celestial Aviation Trading 16 LimitedIreland
Celestial Aviation Trading 17 LimitedIreland
Celestial Aviation Trading 19 LimitedIreland
Celestial Aviation Trading 2 LimitedIreland
Celestial Aviation Trading 20 LimitedIreland
Celestial Aviation Trading 21 LimitedIreland
Celestial Aviation Trading 22 LimitedIreland
Celestial Aviation Trading 23 LimitedIreland
Celestial Aviation Trading 24 LimitedIreland
Celestial Aviation Trading 25 LimitedIreland
Celestial Aviation Trading 26 LimitedIreland
Celestial Aviation Trading 27 LimitedIreland
Celestial Aviation Trading 28 LimitedIreland
Celestial Aviation Trading 29 LimitedIreland
Celestial Aviation Trading 3 LimitedIreland
Celestial Aviation Trading 30 LimitedIreland
Celestial Aviation Trading 31 LimitedIreland
Celestial Aviation Trading 32 LimitedIreland
Celestial Aviation Trading 33 LimitedIreland
Celestial Aviation Trading 34 LimitedIreland
Celestial Aviation Trading 35 LimitedIreland
Celestial Aviation Trading 36 LimitedIreland
Celestial Aviation Trading 37 LimitedIreland
Celestial Aviation Trading 38 LimitedIreland
Celestial Aviation Trading 39 LimitedIreland
Celestial Aviation Trading 4 LimitedIreland
Celestial Aviation Trading 41 LimitedIreland
4

Exhibit 8.1
Celestial Aviation Trading 42 LimitedIreland
Celestial Aviation Trading 43 LimitedIreland
Celestial Aviation Trading 44 LimitedIreland
Celestial Aviation Trading 45 LimitedIreland
Celestial Aviation Trading 46 LimitedIreland
Celestial Aviation Trading 47 LimitedIreland
Celestial Aviation Trading 48 LimitedIreland
Celestial Aviation Trading 49 LimitedIreland
Celestial Aviation Trading 5 LimitedIreland
Celestial Aviation Trading 50 LimitedIreland
Celestial Aviation Trading 51 LimitedIreland
Celestial Aviation Trading 52 LimitedIreland
Celestial Aviation Trading 53 LimitedIreland
Celestial Aviation Trading 54 LimitedIreland
Celestial Aviation Trading 55 LimitedIreland
Celestial Aviation Trading 56 LimitedIreland
Celestial Aviation Trading 57 LimitedIreland
Celestial Aviation Trading 6 LimitedIreland
Celestial Aviation Trading 62 LimitedIreland
Celestial Aviation Trading 63 LimitedIreland
Celestial Aviation Trading 64 LimitedIreland
Celestial Aviation Trading 65 LimitedIreland
Celestial Aviation Trading 66 LimitedIreland
Celestial Aviation Trading 67 LimitedIreland
Celestial Aviation Trading 68 LimitedIreland
Celestial Aviation Trading 69 LimitedIreland
Celestial Aviation Trading 7 LimitedIreland
Celestial Aviation Trading 71 LimitedIreland
Celestial Aviation Trading 8 LimitedIreland
Celestial Aviation Trading 9 LimitedIreland
Celestial Aviation Trading Ireland LimitedIreland
Celestial ECA Ireland LimitedIreland
Celestial ECA Trading 1 LimitedIreland
Celestial ECA Trading 2 LimitedIreland
Celestial ECA Trading 3 LimitedIreland
Celestial ECA Trading 4 LimitedIreland
Celestial EX-IM 2 LimitedIreland
Celestial EX-IM Trading 1 LimitedIreland
Celestial EX-IM Trading 2 LimitedIreland
Celestial EX-IM Trading 5 LimitedIreland
Celestial EX-IM Trading LimitedIreland
Celestial Transportation Finance Ireland LimitedIreland
5

        

CelestialFunding Limited
Ireland
Celtago Funding Limited
Ireland
Celtago II Funding Limited
Ireland
Celtago II Leasing LimitedIreland
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
Crescent Leasing 4 LimitedIreland
Crescent Leasing 9 LimitedIreland
Culann Aircraft Leasing LimitedIreland
CuttlefishFunding Limited
Ireland
Dagda Aircraft Leasing LimitedIreland
Danang Aircraft Leasing Limited
Ireland
Danang Aircraft Leasing No. 2 Limited
Ireland
DartfishFunding Designated Activity Company
Ireland
Delos Aircraft Leasing Designated Activity CompanyIreland
Delos Aircraft Limited
Ireland
Delphinus Aircraft Leasing LimitedIreland
Diadem Aircraft LimitedIreland
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
FirefishFunding Limited
Ireland
Floran Aircraft Leasing LimitedIreland
Flotlease MSN 3699 Limited
Ireland
Flotlease MSN 973 Limited
Ireland
FlyFunding Limited
Ireland
Flying Fortress Ireland Leasing Limited
Ireland
FodiatorFunding Designated Activity CompanyIreland
Fortress Aircraft 1 LimitedIreland
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
6

Exhibit 8.1
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 Designated Activity CompanyIreland
Gunung Leasing Limited
Ireland
Harmonic Aircraft Leasing Limited
Ireland
Hyperion Aircraft Financing Limited
Ireland
Hyperion Aircraft Limited
Ireland
ILFC Aircraft 1 LimitedIreland
ILFC Aircraft 3 LimitedIreland
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-2279 Limited
Ireland
ILFC Aircraft 32A-2707 Limited
Ireland
ILFC Aircraft 32A-2797 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-666 Limited
Ireland
ILFC Aircraft 33A-272 Limited
Ireland
ILFC Aircraft 33A-444 Limited
Ireland
ILFC Aircraft 33A-454 Limited
Ireland
ILFC Aircraft 33A-469 Limited
Ireland
ILFC Aircraft 33A-822 Limited
Ireland
ILFC Aircraft 33A-911 Limited
Ireland
ILFC Aircraft 4 LimitedIreland
ILFC Aircraft 5 LimitedIreland
ILFC Aircraft 6 LimitedIreland
ILFC Aircraft 7 LimitedIreland
ILFC Aircraft 73B-29344 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-30694 Limited
Ireland
ILFC Aircraft 73B-30695 Limited
Ireland
7

        

ILFC Aircraft 73B-30696 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-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
Librastream Aircraft Leasing Limited
Ireland
Limelight Funding Limited
Ireland
Lishui Aircraft Leasing Limited
Ireland
Lyra Aircraft Leasing LimitedIreland
Macra Aircraft Leasing LimitedIreland
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 V Limited
Ireland
Menelaus VI Limited
Ireland
Menelaus VII Limited
Ireland
8

Exhibit 8.1
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
Milestone Export Leasing No. 2, LimitedIreland
Monophonic Aircraft Leasing Limited
Ireland
Moonlight Aircraft Leasing (Ireland) Limited
Ireland
Moyadda LimitedIreland
NAS Aircraft Investments 11 LimitedIreland
NimbusFunding Limited
Ireland
Palladium Funding LimitedIreland
Philharmonic Aircraft Leasing Limited
Ireland
Platinum Aircraft Leasing Limited
Ireland
Polyphonic Aircraft Leasing Limited
Ireland
Premier Aircraft Leasing (EXIM) 1 Designated Activity CompanyIreland
Premier Aircraft Leasing (EXIM) 2 Designated Activity CompanyIreland
Premier Aircraft Leasing (EXIM) 5 Designated Activity CompanyIreland
Quadrant MSN 5869 Limited
Ireland
Quiescent Holdings Limited
Ireland
RainbowFunding Limited
Ireland
Rhenium Funding LimitedIreland
Rhodium Funding Limited
Ireland
Riggs Leasing Limited
Ireland
Rouge Aircraft Leasing Limited
Ireland
Scandium Funding Limited
Ireland
Scarlet Aircraft Leasing Limited
Ireland
Serpens Aircraft Leasing LimitedIreland
Serranus Funding Limited
Ireland
Setanta Aircraft Leasing Designated Activity CompanyIreland
Setanta Aviation Holdings LimitedIreland
Shrewsbury Aircraft Leasing Limited
Ireland
SkyFunding II Holdings Limited
Ireland
SkyFunding II Limited
Ireland
SkyFunding Limited
Ireland
Skylease 1 LimitedIreland
Skylease 2 LimitedIreland
Skylease MSN (3365) Limited
Ireland
Skylease MSN (3392) Limited
Ireland
9

        

Skylease MSN 3545 Limited
Ireland
Skylease MSN 3564 Limited
Ireland
Skylease MSN 3574 Limited
Ireland
Skylease MSN 3825 Limited
Ireland
Skylease MSN 3859 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
Tantalum Funding LimitedIreland
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
Tullycrine Aircraft Leasing LimitedIreland
Verde Aircraft Finance Limited
Ireland
Verde Aircraft Investment Limited
Ireland
Vertical Aviation No 1 LimitedIreland
Vertical Aviation No 2 LimitedIreland
Vertical Aviation No 3 LimitedIreland
Vertical Aviation No 4 LimitedIreland
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
Crescent Aviation LimitedIsle of Man
Stallion Aviation Limited
Isle of Man
AerCap Luxembourg S.a.r.lLuxembourg
Delos Finance S.a.r.l.
Luxembourg
ILFC Labuan ECA Ltd.
Malaysia
ILFC Labuan Ltd.
Malaysia
10

Exhibit 8.1
GE Capital Aviation Services México, S. de R.L. de C.V.Mexico
AerCap A330 Holdings B.V.
Netherlands
AerCap AerVenture Holding B.V.
Netherlands
AerCap Aviation Solutions B.V.
Netherlands
AerCap B.V.
Netherlands
AerCap Dutch Aircraft Leasing I 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 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 Rus LLCRussia
AerCap Aviation Singapore Private LimitedSingapore
AerCap Singapore Pte. Ltd.
Singapore
ILFC Singapore Pte. Ltd.
Singapore
AerFi Sverige AB
Sweden
Celestial Sverige Aircraft Leasing Worldwide ABSweden
International Lease Finance Corporation (Sweden) AB
Sweden
AerCap Materials UKUnited Kingdom
AerCap UK Aviation LimitedUnited Kingdom
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
Milestone Aviation UK LtdUnited Kingdom
Milestone Aviation UK No. 2 LimitedUnited Kingdom
Temescal UK Limited
United Kingdom
11

        

Whitney UK Leasing Limited
United Kingdom
AerCap ACM, Inc.United States
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 Materials, IncUnited States
AerCap U.S. Global Aviation LLC
United States
AerCap US Aviation LLCUnited States
AerCap US Holdings Aviation LLCUnited States
AerCap, LLC
United States
AeroTurbine, LLC
United States
AFS Investments 48 LLCUnited States
AFS Investments 52 LLCUnited States
AFS Investments 54 LLCUnited States
AFS Investments 55 LLCUnited States
AFS Investments 56 LLCUnited States
AFS Investments 57 LLCUnited States
AFS Investments 60 LLCUnited States
AFS Investments 66 LLCUnited States
AFS Investments 67 LLCUnited States
AFS Investments 67-F, Inc.United States
AFS Investments 68 LLCUnited States
AFS Investments 69 LLCUnited States
AFS Investments 70 LLCUnited States
AFS Investments 71 LLCUnited States
AFS Investments 72 LLCUnited States
AFS Investments 73 LLCUnited States
AFS Investments 74 LLCUnited States
AFS Investments 75, Inc.United States
AFS Investments I, Inc.United States
AFS Investments X LLCUnited States
AFS Investments XI LLCUnited States
AFS Investments XII LLCUnited States
AFS Investments XIII LLCUnited States
AFS Investments XIX LLCUnited States
AFS Investments XL-C LLCUnited States
AFS Investments XLI LLCUnited States
AFS Investments XLII LLCUnited States
12

Exhibit 8.1
AFS Investments XVIII LLCUnited States
AFS Investments XX LLCUnited States
AFS Investments XXII LLCUnited States
AFS Investments XXVII LLCUnited States
Aircraft 32A-1658 Inc.
United States
Aircraft 32A-1905 Inc.
United States
Aircraft 32A-1946 Inc.
United States
Aircraft 32A-2024 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-395 Inc.
United States
Aircraft 34A-48 Inc.
United States
Aircraft 34A-93 Inc.
United States
Aircraft 73B-26317 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-30730 Inc.
United States
Aircraft 73B-32841 Inc.
United States
Aircraft 73B-38821 Inc.
United States
Aircraft 73B-41794 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-27613 Inc.United States
13

        

Aircraft 76B-28132 Inc.United States
Aircraft 76B-28206 Inc.United States
Aircraft 77B-29404 Inc.United States
Aircraft 77B-32723 Inc.United States
Aircraft Andros Inc.United States
Aircraft B757 29377 Inc.United States
Aircraft B767 29388 Inc.United States
Aircraft MSN 41375 TrustUnited States
Aircraft MSN 41379 TrustUnited States
Aircraft MSN 79070P TrustUnited States
Aircraft MSN 79074P TrustUnited States
Aircraft MSN 79077P TrustUnited States
Aircraft MSN 89002 TrustUnited States
Aircraft MSN 89015 TrustUnited States
Aircraft MSN 920167 TrustUnited States
Aircraft MSN 920169 TrustUnited States
Aircraft MSN 920171 TrustUnited States
Aircraft MSN 920296 TrustUnited States
Aircraft MSN 920301 TrustUnited States
Aircraft SPC-12, LLCUnited States
Aircraft SPC-3, Inc.United States
Aircraft SPC-4, Inc.United States
Aircraft SPC-8, Inc.United States
Aircraft SPC-9, LLCUnited States
Apollo Aircraft Inc.United States
Artemis US Inc.United States
Brokat Leasing, LLCUnited States
CABREA, Inc.United States
Castle Harbour - I Limited-Liability CompanyUnited States
Castle Harbour Leasing LLCUnited States
Charles River Aircraft Finance, Inc.United States
Diadem Aircraft Inc. (CA)United States
Diadem Aircraft Inc. (DE)United States
Doheny Investment Holding TrustUnited States
Euclid Aircraft, Inc.United States
Fleet Solutions Holdings LLCUnited States
Flying Fortress Financing, LLCUnited States
Flying Fortress Holdings, LLCUnited States
Flying Fortress Investments, LLCUnited States
Flying Fortress US Leasing Inc.United States
14

Exhibit 8.1
Gemanco Inc.United States
GIF Management, Inc.United States
Go3 LLC TrustUnited States
Grand Staircase Aircraft, LLCUnited States
ILFC Aircraft 32A-10072 Inc.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 CorporationUnited States
Interlease Management CorporationUnited States
International Lease Finance CorporationUnited States
Logistechs, LLCUnited States
Milestone Export Leasing TrustUnited States
NAS Aviation Services LLCUnited States
NAS FSC Carpenter-J, Inc.United States
NAS Investments 10 LLCUnited States
NAS Investments 12 LLCUnited States
NAS Investments 2 LLCUnited States
NAS Investments 75, Inc.United States
NAS Investments 76, Inc.United States
NAS Investments 77, Inc.United States
NAS Investments 8 LLCUnited States
NAS Investments 9 LLCUnited States
NAS LLC TrustUnited States
NAS U.S. Equity Holdings, Inc.United States
Park Topanga Aircraft, LLCUnited States
Pelican 35302, Inc.United States
Polaris Holding Company LLCUnited States
Silvermine River Finance Two LLCUnited States
Sukuk Aviation Leasing LLCUnited States
Temescal Aircraft, LLCUnited States
The Memphis Group, LLCUnited States
The Milestone Aviation Group LLCUnited States
Tuolumne River Aircraft Finance, Inc.United States
Vertical Aviation No. 1 LLCUnited States
15

        

Windy City Holdings LLCUnited States
AerCap Corporate Services Inc.United States
Floran Aircraft Leasing Inc.United States
Setanta Aircraft Leasing Inc.United States


16