Exhibit 8.1
List of Significant Subsidiaries and Consolidated Affiliated Entities of
Sea Limited
| Subsidiaries and Branch Offices | Place of Incorporation |
|
Garena Limited |
Cayman Islands |
| Shopee Southeast Asia Limited | Cayman Islands |
| Wahoo Holding Limited | Cayman Islands |
| Airpay Limited | Cayman Islands |
| Foody Limited | Cayman Islands |
| Sea Ventures Limited | Cayman Islands |
| Garena China Pte. Ltd. | Singapore |
| Garena International I Private Limited | Singapore |
| Garena Mobile Private Limited | Singapore |
| Garena Online Private Limited | Singapore |
| Garena Ventures Private Limited | Singapore |
| Good Mobile Games Private Limited | Singapore |
| Shopee Singapore Private Limited | Singapore |
| Shopee Logistics Services Private Limited | Singapore |
| Shopee International Private Limited | Singapore |
| Shopee Ventures Private Limited | Singapore |
| Airpay Private Limited | Singapore |
| Airview Investment Pte. Ltd. | Singapore |
| Beetalk Private Limited | Singapore |
| Hevolve Private Limited | Singapore |
| PT. Garena Indonesia | Indonesia |
| PT. Shopee International Indonesia | Indonesia |
| Garena Technology Private Limited Taiwan Branch | Taiwan |
| Shopee (Taiwan) Co., Ltd. | Taiwan |
| Shopee Company Limited | Vietnam |
| Ocha Company Limited | Vietnam |
| Garena Online (Thailand) Co., Ltd. | Thailand |
| Garena Holding 1 (Thailand) Co., Ltd. | Thailand |
| Shopee (Thailand) Co., Ltd. | Thailand |
| Shopee Express (Thailand) Co., Ltd. | Thailand |
| Unicorn (Thailand) Co., Ltd. | Thailand |
| Airpay (Thailand) Co., Ltd. | Thailand |
| Foody Services Co., Ltd. | Thailand |
| Shopee Philippines Inc. | Philippines |
| Garena Malaysia Sdn. Bhd. | Malaysia |
| Shopee Mobile Malaysia Sdn. Bhd. | Malaysia |
| Airpay Malaysia Sdn. Bhd. | Malaysia |
| Shenzhen Shopee Information Technology Co., Ltd | China |
| Garena Hong Kong Limited | Hong Kong |
| Shopee Hong Kong Limited | Hong Kong |
| Consolidated Affiliated Entities | |
|
Garena (Taiwan) Co., Ltd. |
Taiwan |
| Happymall SCommerce (Taiwan) Co., Ltd. | Taiwan |
| Aipei (Taiwan) Co., Ltd. | Taiwan |
| Vietnam Esports and Entertainment Joint Stock Company | Vietnam |
| Vietnam Esports Development Joint Stock Company | Vietnam |
| S-Trading Co., Ltd. | Vietnam |
| Busy Bee Company Limited | Vietnam |
| Garena Philippines, Inc. | Philippines |
| Dongjing Investment Co., Ltd. | China |
| Shanghai Dongrui Information Technology Co., Ltd. | China |
| Shanghai Jingle Information and Technology Co., Ltd. | China |