Exhibit 8.1

Name of Subsidiary	Place of Incorporation
Top Tanker Management Inc.	Marshall Islands
Monte Carlo Seven Shipping Company Limited	Marshall Islands
Monte Carlo 39 Shipping Company Limited	Marshall Islands
PCH Dreaming Inc.	Marshall Islands
South California Inc.	Marshall Islands
Malibu Warrior Inc.	Marshall Islands
Augustus Enterprises 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
Rubico Inc.	Marshall Islands