Exhibit 8.1

List of Subsidiaries as at December 31, 2022

Name of Subsidiary	Place of Incorporation
Top Tanker Management Inc.	Marshall Islands
Monte Carlo LAX Shipping Company Limited	Marshall Islands
PCH Dreaming Inc.	Marshall Islands
Santa Catalina Inc.	Marshall Islands
Santa Monica Marine Inc.	Marshall Islands
Roman Empire Inc.	Marshall Islands
Athenian Empire Inc.	Marshall Islands
Julius Caesar Inc.	Marshall Islands
Legio X Inc.	Marshall Islands
Eco Oceano Ca Inc.	Marshall Islands
California 19 Inc.	Marshall Islands
California 20 Inc.	Marshall Islands