Exhibit 8.1

Consolidated |  |
AerCap Australia Pty Ltd. |  | Australia
ILFC Australia Holdings Pty. Ltd. |  | Australia
Wombat 3668 Leasing Pty Ltd |  | Australia
AerCap International Bermuda Limited |  | Bermuda
AerCap Leasing 3034 (Bermuda) Limited |  | Bermuda
AerCap Ryninch Limited |  | Bermuda
AerFunding 1 Limited |  | Bermuda
AerFunding Bermuda Leasing Limited |  | Bermuda
Aircraft Lease Securitisation II Limited |  | Bermuda
Aistrigh Limited |  | Bermuda
Aquarius Aircraft Leasing Limited |  | Bermuda
Ararat Aircraft Leasing Limited |  | Bermuda
CloudFunding III Limited |  | Bermuda
Copperstream Aircraft Leasing 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
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 Limited |  | Bermuda
Wahaflot Leasing 3699 (Bermuda) Limited |  | Bermuda
Westpark 1 Aircraft Leasing Limited |  | Bermuda
Whitestream Aircraft 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., Ltd |  | China
Bright Star Company Limited |  | China

1

Eaststar Limited |  | China
Lucky Star Company Limited |  | China
New Star Investment Company Limited |  | China
North Star Company Limited |  | China
Southstar Limited |  | China
Sunstar Limited |  | China
Vertical Aviation No.1 (Tianjin) Leasing Company Limited |  | China
AerCap Aircraft Leasing Cyprus Limited |  | Cyprus
Auxerre Location S.A.S. |  | France
Milestone Aviation France No. 2 S.A.R.L |  | France
Milestone Aviation France No. 3 S.A.R.L |  | France
Milestone Aviation France S.A.R.L |  | France
AerCap Hong Kong Limited |  | Hong Kong
Causeway Aviation Finance Limited |  | Hong Kong
GECAS Services India Private Limited |  | India
AerBorne Funding II Limited |  | Ireland
AerBorne Funding III Limited |  | Ireland
AerBorne Funding Limited |  | Ireland
AerCap A330 Holdings Limited |  | Ireland
AerCap Administrative Services Limited |  | Ireland
AerCap Aero Engines Limited |  | Ireland
AerCap Aircraft 32A No.1 Leasing Limited |  | Ireland
AerCap Aircraft 32A No.2 Leasing Limited |  | Ireland
AerCap Aircraft 32A No.3 Leasing Limited |  | Ireland
AerCap Aircraft 32A No.4 Leasing Limited |  | Ireland
AerCap Aircraft 32A No.5 Leasing Limited |  | Ireland
AerCap Aircraft 33A No.1 Leasing Limited |  | Ireland
AerCap Aircraft 73B-32841 Limited |  | Ireland
AerCap Aviation Leasing Limited |  | Ireland
AerCap Cash Manager Limited |  | Ireland
AerCap Financial Services (Ireland) Limited |  | Ireland
AerCap Funding Designated Activity Company |  | 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 Leasing 1 Limited |  | Ireland
AerCap Leasing 8 Limited |  | Ireland
AerCap Leasing 946 Limited |  | Ireland
AerCap Materials Limited |  | Ireland
AerVenture Export Leasing Limited |  | Ireland

2

Exhibit 8.1

AerVenture Limited |  | Ireland
Aircraft Portfolio Holding Company Limited |  | Ireland
Aircraft Portfolio Holding Company No. 2 Limited |  | Ireland
Andes Aircraft Leasing Limited |  | Ireland
Andromeda Aircraft Leasing Limited |  | Ireland
Annamite Aircraft Leasing Limited |  | Ireland
Antares Aircraft Leasing Limited |  | Ireland
Archerfish Aviation Designated Activity Company |  | Ireland
Arctic Leasing No.3 Limited |  | Ireland
Ardmore Aircraft Leasing Limited |  | Ireland
Artemis (Delos) Limited |  | Ireland
Artemis Aircraft 32A-3385 (Ireland) Limited |  | Ireland
Artemis Aircraft 32A-3388 (Ireland) Limited |  | Ireland
Artemis Aircraft 77B-32725 Limited |  | Ireland
Artemis Ireland Leasing Limited |  | Ireland
Ballyfin Aviation II Limited |  | Ireland
Ballyfin Aviation Limited |  | Ireland
Ballymoon Aircraft Solutions Limited |  | Ireland
Ballysky Aircraft Ireland Limited |  | Ireland
Bandeira Aircraft Leasing Limited |  | Ireland
Baunacloka Leasing Limited |  | Ireland
BlowfishFunding Limited |  | Ireland
Brophunding Limited |  | Ireland
Burgundy Aircraft Leasing Limited |  | Ireland
Calliope Limited |  | Ireland
Capella Aircraft Leasing Limited |  | Ireland
Cash Manager Limited |  | Ireland
Castletroy Leasing Limited |  | Ireland
Celestial Aviation Funding Unlimited Company |  | Ireland
Celestial Aviation Holding 101 Limited |  | Ireland
Celestial Aviation Operations Limited |  | Ireland
Celestial Aviation Services Limited |  | Ireland
Celestial Aviation Trading 1 Limited |  | Ireland
Celestial Aviation Trading 10 Limited |  | Ireland
Celestial Aviation Trading 100 Limited |  | Ireland
Celestial Aviation Trading 101 Limited |  | Ireland
Celestial Aviation Trading 11 Limited |  | Ireland
Celestial Aviation Trading 12 Limited |  | Ireland
Celestial Aviation Trading 13 Limited |  | Ireland
Celestial Aviation Trading 14 Limited |  | Ireland
Celestial Aviation Trading 15 Limited |  | Ireland
Celestial Aviation Trading 17 Limited |  | Ireland

3

Celestial Aviation Trading 19 Limited |  | Ireland
Celestial Aviation Trading 2 Limited |  | Ireland
Celestial Aviation Trading 20 Limited |  | Ireland
Celestial Aviation Trading 21 Limited |  | Ireland
Celestial Aviation Trading 22 Limited |  | Ireland
Celestial Aviation Trading 23 Limited |  | Ireland
Celestial Aviation Trading 24 Limited |  | Ireland
Celestial Aviation Trading 25 Limited |  | Ireland
Celestial Aviation Trading 26 Limited |  | Ireland
Celestial Aviation Trading 27 Limited |  | Ireland
Celestial Aviation Trading 29 Limited |  | Ireland
Celestial Aviation Trading 3 Limited |  | Ireland
Celestial Aviation Trading 30 Limited |  | Ireland
Celestial Aviation Trading 31 Limited |  | Ireland
Celestial Aviation Trading 32 Limited |  | Ireland
Celestial Aviation Trading 33 Limited |  | Ireland
Celestial Aviation Trading 34 Limited |  | Ireland
Celestial Aviation Trading 35 Limited |  | Ireland
Celestial Aviation Trading 36 Limited |  | Ireland
Celestial Aviation Trading 37 Limited |  | Ireland
Celestial Aviation Trading 38 Limited |  | Ireland
Celestial Aviation Trading 39 Limited |  | Ireland
Celestial Aviation Trading 4 Limited |  | Ireland
Celestial Aviation Trading 41 Limited |  | Ireland
Celestial Aviation Trading 42 Limited |  | Ireland
Celestial Aviation Trading 43 Limited |  | Ireland
Celestial Aviation Trading 44 Limited |  | Ireland
Celestial Aviation Trading 45 Limited |  | Ireland
Celestial Aviation Trading 46 Limited |  | Ireland
Celestial Aviation Trading 47 Limited |  | Ireland
Celestial Aviation Trading 48 Limited |  | Ireland
Celestial Aviation Trading 49 Limited |  | Ireland
Celestial Aviation Trading 5 Limited |  | Ireland
Celestial Aviation Trading 50 Limited |  | Ireland
Celestial Aviation Trading 51 Limited |  | Ireland
Celestial Aviation Trading 52 Limited |  | Ireland
Celestial Aviation Trading 53 Limited |  | Ireland
Celestial Aviation Trading 54 Limited |  | Ireland
Celestial Aviation Trading 55 Limited |  | Ireland
Celestial Aviation Trading 56 Limited |  | Ireland
Celestial Aviation Trading 57 Limited |  | Ireland
Celestial Aviation Trading 6 Limited |  | Ireland

4

Exhibit 8.1

Celestial Aviation Trading 62 Limited |  | Ireland
Celestial Aviation Trading 63 Limited |  | Ireland
Celestial Aviation Trading 64 Limited |  | Ireland
Celestial Aviation Trading 65 Limited |  | Ireland
Celestial Aviation Trading 66 Limited |  | Ireland
Celestial Aviation Trading 67 Limited |  | Ireland
Celestial Aviation Trading 68 Limited |  | Ireland
Celestial Aviation Trading 69 Limited |  | Ireland
Celestial Aviation Trading 7 Limited |  | Ireland
Celestial Aviation Trading 71 Limited |  | Ireland
Celestial Aviation Trading 8 Limited |  | Ireland
Celestial Aviation Trading 9 Limited |  | Ireland
Celestial Aviation Trading Ireland Limited |  | Ireland
Celestial ECA Ireland Limited |  | Ireland
Celestial ECA Trading 1 Limited |  | Ireland
Celestial ECA Trading 2 Limited |  | Ireland
Celestial ECA Trading 3 Limited |  | Ireland
Celestial EX-IM 2 Limited |  | Ireland
Celestial EX-IM Trading 1 Limited |  | Ireland
Celestial EX-IM Trading 2 Limited |  | Ireland
Celestial EX-IM Trading 5 Limited |  | Ireland
Celestial EX-IM Trading Limited |  | Ireland
Celestial Transportation Finance Ireland Limited |  | Ireland
Celtago Funding Limited |  | Ireland
Celtago II Funding Limited |  | Ireland
Celtago II Leasing 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
Coriolis Aircraft Leasing Limited |  | Ireland
Crescent Leasing 4 Limited |  | Ireland
Crescent Leasing 9 Limited |  | Ireland
Culann Aircraft Leasing Limited |  | Ireland
CuttlefishFunding Limited |  | Ireland
Cygnus Funding Limited |  | Ireland
Dagda Aircraft Leasing Limited |  | Ireland
Delos Aircraft Leasing Designated Activity Company |  | Ireland

5

Delos Aircraft Designated Activity Company |  | Ireland
Diadem Aircraft Limited |  | Ireland
Eden Aircraft Holding No. 2 Limited |  | Ireland
Excalibur Aircraft Leasing Limited |  | Ireland
Fansipan Aircraft Leasing Limited |  | Ireland
Floran Aircraft Leasing Limited |  | Ireland
Flotlease Limited |  | Ireland
FlyFunding Limited |  | Ireland
Flying Fortress Ireland Leasing Limited |  | Ireland
FodiatorFunding Designated Activity Company |  | Ireland
Fortress Aircraft 1 Limited |  | Ireland
Fortress Aircraft 33A-0366 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 Designated Activity Company |  | Ireland
Harmonic Aircraft Leasing Limited |  | Ireland
Hyperion Aircraft Limited |  | Ireland
ILFC Aircraft 1 Limited |  | Ireland
ILFC Aircraft 3 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-2707 Limited |  | Ireland
ILFC Aircraft 32A-4619 Limited |  | Ireland
ILFC Aircraft 32A-666 Limited |  | Ireland
ILFC Aircraft 33A-444 Limited |  | Ireland
ILFC Aircraft 33A-822 Limited |  | Ireland
ILFC Aircraft 33A-911 Limited |  | Ireland
ILFC Aircraft 4 Limited |  | Ireland
ILFC Aircraft 5 Limited |  | Ireland
ILFC Aircraft 6 Limited |  | Ireland
ILFC Aircraft 7 Limited |  | Ireland
ILFC Aircraft 73B-30665 Limited |  | Ireland
ILFC Aircraft 73B-30669 Limited |  | Ireland
ILFC Aircraft 73B-38828 Limited |  | Ireland
ILFC Aircraft 73B-41784 Limited |  | Ireland

6

Exhibit 8.1

ILFC Aircraft 73B-41785 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 76B-27616 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
Jenville Limited |  | Ireland
Leostream Aircraft Leasing Limited |  | Ireland
Librastream Aircraft Leasing Limited |  | Ireland
Limelight Funding Limited |  | Ireland
Lishui Aircraft Leasing Limited |  | Ireland
Lyra Aircraft Leasing Limited |  | Ireland
Macra Aircraft Leasing Limited |  | Ireland
Mainstream Aircraft Leasing Limited |  | Ireland
Menelaus II Designated Activity Company |  | Ireland
Mentes V Ireland Leasing Limited |  | Ireland
Mentes VI Ireland Leasing Limited |  | Ireland
Mentes VII Ireland Leasing Limited |  | Ireland
Milestone Export Leasing No. 2, Limited |  | Ireland
Monophonic Aircraft Leasing Limited |  | Ireland
Moonlight Aircraft Leasing (Ireland) Limited |  | Ireland
Moyadda Limited |  | Ireland
Nandus Funding Limited |  | Ireland
NAS Aircraft Investments 11 Limited |  | Ireland
NimbusFunding Limited |  | Ireland
PIO Engine Leasing Limited |  | Ireland
Platinum Aircraft Leasing Limited |  | Ireland
Quadrant MSN 5869 Limited |  | Ireland
Quadrant MSN 38774 Limited |  | Ireland
Quadrant MSN 5802 Limited |  | Ireland
Quiescent Holdings Limited |  | Ireland
RainbowFunding Limited |  | Ireland

7

Rhenium Aviation Limited |  | Ireland
Rhodium Funding Limited |  | Ireland
Riggs Leasing Limited |  | Ireland
Scandium Funding Limited |  | Ireland
Scarlet Aircraft Leasing Limited |  | Ireland
Serpens Aircraft Leasing Limited |  | Ireland
Serranus Funding Limited |  | Ireland
Setanta Aircraft Leasing Designated Activity Company |  | Ireland
Setanta Aviation Holdings Limited |  | Ireland
Shrewsbury Aircraft Leasing Limited |  | Ireland
SkyFunding Leasing 1 Limited |  | Ireland
SkyFunding II Limited |  | Ireland
SkyFunding Limited |  | Ireland
Skylease 1 Limited |  | Ireland
Skylease 2 Limited |  | Ireland
Skylease 3 Limited |  | Ireland
Skylease 4 Limited |  | Ireland
Skylease MSN (3392) 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 Limited |  | Ireland
Terapon Funding Designated Activity Company |  | Ireland
TetraFunding Limited |  | Ireland
Transversal Aircraft Leasing Limited |  | Ireland
Verde Aircraft Finance Limited |  | Ireland
Verde Aircraft Investment Limited |  | Ireland
Vertical Aviation No 1 Limited |  | Ireland
Vertical Aviation No 2 Limited |  | Ireland
Vertical Aviation No 3 Limited |  | Ireland
Vertical Aviation No 4 Limited |  | Ireland
Virgostream Aircraft Leasing Limited |  | Ireland
Whitney Ireland Leasing Limited |  | Ireland

8

Exhibit 8.1

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 Limited |  | Isle of Man
Stallion Aviation Limited |  | Isle of Man
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 Aircraft Leasing Netherlands B.V. |  | Netherlands
AerCap Aviation Solutions B.V. |  | Netherlands
AerCap 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
Clearstream Aircraft Leasing B.V. |  | Netherlands
Harmony Funding B.V. |  | Netherlands
Harmony Funding Holdings B.V. |  | Netherlands
NimbusFunding B.V. |  | Netherlands
StratocumulusFunding B.V. |  | Netherlands
Worldwide Aircraft Leasing B.V. |  | Netherlands
AerCap Aviation Singapore Private Limited |  | Singapore
AerCap Singapore Pte. Ltd. |  | Singapore
ILFC Singapore Pte. Ltd. |  | Singapore
SAAM Aircraft Holdings Pte. Ltd. |  | Singapore
Singapore Aviation Asset Management Holdings Pte. Ltd. |  | Singapore
Singapore Aviation Asset Management Pte. Ltd. |  | Singapore
AerFi Sverige AB |  | Sweden
Celestial Sverige Aircraft Leasing Worldwide AB |  | Sweden
International Lease Finance Corporation (Sweden) AB |  | Sweden
Celestial Aircraft Leasing Limited |  | United Arab Emirates
AerCap Materials UK |  | United Kingdom
AerCap UK Aviation Limited |  | United 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

9

Milestone Aviation UK Ltd |  | United Kingdom
Milestone Aviation UK No. 2 Limited |  | United Kingdom
Whitney UK Leasing Limited |  | United Kingdom
AerCap ACM, Inc. |  | United States
AerCap Corporate Services Inc. |  | United States
AerCap Global Aviation Trust |  | United States
AerCap Leasing USA II, LLC |  | United States
AerCap Materials, Inc. |  | United States
AerCap U.S. Global Aviation LLC |  | United States
AerCap US Aviation LLC |  | United States
AerCap US Holdings Aviation LLC |  | United States
AerCap, LLC |  | United States
AeroTurbine, LLC |  | United States
AFS Investments 55 LLC |  | United States
AFS Investments 67-F, Inc. |  | United States
AFS Investments 68 LLC |  | United States
AFS Investments 70 LLC |  | United States
AFS Investments 75, Inc. |  | United States
AFS Investments I, Inc. |  | United 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 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

10

Exhibit 8.1

Aircraft 73B-30730 Inc. |  | United States
Aircraft 73B-32841 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
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 MSN 31878 Trust |  | United States
Aircraft MSN 31884 Trust |  | United States
Aircraft MSN 31885 Trust |  | United States
Aircraft MSN 32012 Trust |  | United States
Aircraft MSN 32013 Trust |  | United States
Aircraft MSN 32019 Trust |  | United States
Aircraft MSN 32055 Trust |  | United States
Aircraft MSN 32072 Trust |  | United States
Aircraft MSN 41375 Trust |  | United States
Aircraft MSN 41379 Trust |  | United States
Aircraft MSN 89002 Trust |  | United States
Aircraft MSN 89015 Trust |  | United States
Aircraft MSN 920166 Trust |  | United States
Aircraft MSN 920167 Trust |  | United States
Aircraft MSN 920169 Trust |  | United States
Aircraft MSN 920171 Trust |  | United States
Aircraft MSN 920248 Trust |  | United States
Aircraft MSN 920251 Trust |  | United States
Aircraft MSN 920284 Trust |  | United States
Aircraft MSN 920296 Trust |  | United States
Aircraft MSN 920301 Trust |  | United States
Aircraft SPC-12, LLC |  | United States
Aircraft SPC-3, Inc. |  | United States
Aircraft SPC-4, Inc. |  | United States

11

Aircraft SPC-8, Inc. |  | United States
Aircraft SPC-9, LLC |  | United States
Apollo Aircraft Inc. |  | United States
Archerfish Aviation Inc. |  | United States
Artemis US Inc. |  | United States
Brokat Leasing, LLC |  | United States
Camden Aircraft Leasing Trust |  | United States
Castle Harbour - I Limited-Liability Company |  | United States
Castle Harbour Leasing LLC |  | United States
Charles River Aircraft Finance, Inc. |  | United States
Diadem Aircraft Inc. |  | United States
Doheny Investment Holding Trust |  | United States
Euclid Aircraft, Inc. |  | United States
Floran Aircraft Leasing 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 32A-10072 Inc. |  | United States
ILFC Aircraft 78B-38799 Inc. |  | United States
Interlease Aircraft Trading Corporation |  | United States
International Lease Finance Corporation |  | United States
Logistechs, LLC |  | United States
Milestone Export Leasing Trust |  | United States
NAS Aviation Services LLC |  | United States
NAS Investments 10 LLC |  | United States
NAS Investments 12 LLC |  | United States
NAS Investments 2 LLC |  | United States
NAS Investments 75, Inc. |  | United States
NAS Investments 76, Inc. |  | United States
NAS Investments 77, Inc. |  | United States
NAS U.S. Equity Holdings, Inc. |  | United States
Park Topanga Aircraft, LLC |  | United States
Pelican 35302, Inc. |  | United States
Polaris Holding Company LLC |  | United States
Rhenium Aviation Inc. |  | United States

12

Exhibit 8.1

Spoon River Aircraft Finance, Inc. |  | United States
Temescal Aircraft, LLC |  | United States
The Memphis Group, LLC |  | United States
The Milestone Aviation Group LLC |  | United States
Tuolumne River Aircraft Finance, Inc. |  | United States
Vertical Aviation No. 1 LLC |  | United States
Windy City Holdings LLC |  | United States

13