Exhibit 8.1

List of subsidiaries of OSI Geospatial Inc. and their jurisdictions

Offshore Systems Ltd., British Columbia, Canada

Offshore Survey and Positioning Services Ltd., British Columbia, Canada (inactive)

Mapcon Mapping Inc., Utah, United States

Mapcon Mapping Ltd., British Columbia, Canada

CHI Systems, Inc., Pennsylvania, United States

CHI Systems Terrain Products, Inc., Pennsylvania, United States (inactive)

OSI International Ltd., Canada (inactive)

Layered Security Solutions, Inc. Virginia, United States (inactive)