Exhibit 8.1
List of Principal Subsidiaries and Consolidated Affiliated Entities of Sea Limited
| Name of Entity* | Place of Incorporation |
| ||
| Edenway Holdings Limited | Cayman Islands | |||
| Foody Limited | Cayman Islands | |||
| Garena Limited | Cayman Islands | |||
| Happymall Limited | Cayman Islands | |||
| Locust Walk A1 Holdings Limited | Cayman Islands | |||
| Northern Point Technology Limited | Cayman Islands | |||
| Ocha Limited | Cayman Islands | |||
| Ray Eagle Limited | Cayman Islands | |||
| SCommerce Southeast Asia Limited | Cayman Islands | |||
| SCVN Limited | Cayman Islands | |||
| Sea Services Limited | Cayman Islands | |||
| Sea Services Holdings Limited | Cayman Islands | |||
| SeaIn Limited | Cayman Islands | |||
| SeaIn PL Limited | Cayman Islands | |||
| SeaInfra ID Limited | Cayman Islands | |||
| SeaInfra Technology Limited | Cayman Islands | |||
| SeaMoney (Credit) Limited | Cayman Islands | |||
| SeaMoney Digital Services Limited | Cayman Islands | |||
| SeaMoney Holding Limited | Cayman Islands | |||
| SeaMoney Holding PH Limited | Cayman Islands | |||
| SeaMoney International Inc. | Cayman Islands | |||
| SeaMoney (Payment) Limited | Cayman Islands | |||
| SEA Partnerships C1 Holdings Limited | Cayman Islands | |||
| Sea Ventures Limited | Cayman Islands | |||
| Shopee Limited | Cayman Islands | |||
| Shopee Logistics Services Limited | Cayman Islands | |||
| SHPS Limited | Cayman Islands | |||
| SPPIN Limited | Cayman Islands | |||
| SPX Express Limited | Cayman Islands | |||
| Wahoo Holding Limited | Cayman Islands | |||
| Airview Investment Pte. Ltd. | Singapore | |||
| Garena International II Private Limited | Singapore | |||
| Garena Mobile Private Limited | Singapore | |||
| Garena Online Private Limited | Singapore | |||
| Garena Ventures Private Limited | Singapore | |||
| Garena Vietnam Private Limited | Singapore | |||
| Good Mobile Games Private Limited | Singapore | |||
| GRNX Private Limited | Singapore | |||
| Hevolve Private Limited | Singapore | |||
| Lion City Sailors Private Limited | Singapore | |||
| MariBank Singapore Private Limited | Singapore | |||
| Moco Studios Private Limited | Singapore |
| Monee Credit Holding BR Fund Private Limited | Singapore | |||
| Monee Credit Holding MY Private Limited | Singapore | |||
| Monee Credit Holding PH Private Limited | Singapore | |||
| Northern Point Technology Holding Private Limited | Singapore | |||
| Northern Point Technology II Private Limited | Singapore | |||
| Northern Point Technology Private Limited | Singapore | |||
| Ray Eagle Private Limited | Singapore | |||
| SCommerce Private Limited | Singapore | |||
| SEA Partnerships S1 Holdings Private Limited | Singapore | |||
| SeaIn IG Private Limited | Singapore | |||
| SeaIn IL Private Limited | Singapore | |||
| SeaIn PG Private Limited | Singapore | |||
| SeaInfra (ID) I Private Limited | Singapore | |||
| SeaMoney (Credit) TH Private Limited | Singapore | |||
| SeaMoney (Payment) Private Limited | Singapore | |||
| SeaMoney (Payment) TH Private Limited | Singapore | |||
| SeaMoney Holding PH Private Limited | Singapore | |||
| SeaMoney Singapore Private Limited | Singapore | |||
| SeaTalk Private Limited | Singapore | |||
| Shopee International IV Private Limited | Singapore | |||
| Shopee International Private Limited | Singapore | |||
| Shopee International VI Private Limited | Singapore | |||
| Shopee IP Singapore Private Limited | Singapore | |||
| Shopee Logistics Services Private Limited | Singapore | |||
| Shopee Singapore Private Limited | Singapore | |||
| Shopee Taiwan Private Limited | Singapore | |||
| Shopee Ventures Private Limited | Singapore | |||
| ShopeePay Private Limited | Singapore | |||
| SHPP Services I Private Limited | Singapore | |||
| SHPS I Private Limited | Singapore | |||
| SPPIN I Private Limited | Singapore | |||
| SPPIN II Private Limited | Singapore | |||
| SPX Express BR Private Limited | Singapore | |||
| SPX Express Private Limited | Singapore | |||
| SPX Express VN Private Limited | Singapore | |||
| PT Bank SeaBank Indonesia | Indonesia | |||
| PT Commerce Finance | Indonesia | |||
| PT Danadipa Artha Indonesia | Indonesia | |||
| PT Data Center Galaxis | Indonesia | |||
| PT Garena Indonesia | Indonesia | |||
| PT Gudang SPE Indonesia | Indonesia | |||
| PT Nusantara Ekspres Kilat | Indonesia | |||
| PT Nusantara Pasifik Investama | Indonesia | |||
| PT Shopee International Indonesia | Indonesia | |||
| Garena Technology Private Limited Taiwan Branch | Taiwan | |||
| Happymall SCommerce (Taiwan) Co., Ltd. | Taiwan | |||
| ShopeePay (Taiwan) Co., Ltd. | Taiwan | |||
| Shopee (Taiwan) Co., Ltd. | Taiwan | |||
| Shopee Taiwan Private Limited Taiwan Branch | Taiwan |
| ShopeePay Joint Stock Company | Vietnam | |||
| Ocha Company Limited | Vietnam | |||
| Shopee Company Limited | Vietnam | |||
| SPX Express Company Limited | Vietnam | |||
| Vietnam Esports and Entertainment Joint Stock Company | Vietnam | |||
| Garena Online Holding 1 (Thailand) Co., Ltd. | Thailand | |||
| Garena Online (Thailand) Co., Ltd. | Thailand | |||
| Scommerce (Thailand) Co., Ltd. | Thailand | |||
| SeaMoney (Capital) Co., Ltd. | Thailand | |||
| SeaMoney (Capital) Holding 1 Co., Ltd. | Thailand | |||
| SeaMoney (Payment) Holding 1 Co., Ltd. | Thailand | |||
| SPX Express (Thailand) Co., Ltd. | Thailand | |||
| ShopeeFood Co., Ltd. | Thailand | |||
| ShopeePay (Thailand) Co., Ltd. | Thailand | |||
| Shopee (Thailand) Co., Ltd. | Thailand | |||
| Unicorn (Thailand) Co., Ltd. | Thailand | |||
| Unicorn Holding 2 (Thailand) Co., Ltd. | Thailand | |||
| SCommerce Philippines, Inc. | Philippines | |||
| SeaBank Philippines, Inc. (A Rural Bank) | Philippines | |||
| SeaInsure General Insurance Co., Inc. | Philippines | |||
| SeaInsure Life Insurance Co., Inc. | Philippines | |||
| SeaMoney (Credit) Finance Philippines, Inc. (dba SPayLater and SLoans) | Philippines | |||
| ShopeePay Philippines, Inc. | Philippines | |||
| Shopee Philippines Inc. | Philippines | |||
| SPX Philippines Inc. | Philippines | |||
| Garena Malaysia Sdn. Bhd. | Malaysia | |||
| SCommerce Trading Malaysia Sdn. Bhd. | Malaysia | |||
| SeaMoney Capital Malaysia Sdn. Bhd. | Malaysia | |||
| Shopee Mobile Malaysia Sdn. Bhd. | Malaysia | |||
| ShopeePay Malaysia Sdn. Bhd. | Malaysia | |||
| SPX Xpress (Malaysia) Sdn. Bhd. | Malaysia | |||
| Beijing Shopee Information Technology Co., Ltd. | China | |||
| Dongjing Investment Co., Ltd. | China | |||
| Shanghai Dongrui Information Technology Co., Ltd. | China | |||
| Shanghai Jingle Information and Technology Co., Ltd. | China | |||
| Shanghai Dongyang Information Technology Co., Ltd. | China | |||
| Shenzhen Shopee Information Technology Co., Ltd. | China | |||
| Shenzhen Shopee Logistics Network Technology Co., Ltd. | China | |||
| Garena Hong Kong Limited | Hong Kong | |||
| Shopee Hong Kong Limited | Hong Kong | |||
| SPPIN Services Hong Kong Limited | Hong Kong | |||
| SPX Express Hong Kong Limited | Hong Kong | |||
| Turbo Cash Hong Kong Limited | Hong Kong | |||
| SHPP Brazil Holding Ltda. | Brazil | |||
| SHPP Brazil Payment Institution and Payment Services Ltda. | Brazil | |||
| SHPS Technology and Services Ltda. | Brazil | |||
| SHPX Logistics Ltda. | Brazil | |||
| SeaInfra (US) Inc. | United States | |||
| Shopee Korea Company Limited | Korea | |||
| SPMX Technologies and Services, S.A. de C.V. | Mexico | |||
| SHPL sp. z o.o. | Poland |
*Non-English names have been translated to English.