Exhibit 8.1

1	MPEL Holdings Limited, incorporated in the Cayman Islands
2	MPEL International Limited, incorporated in the Cayman Islands
3	MPEL Nominee One Limited, incorporated in the Cayman Islands
4	MPEL Investments Limited, incorporated in the Cayman Islands
5	Melco Crown Gaming (Macau) Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
6	Melco Crown (COD) Hotels Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
7	Melco Crown (COD) Developments Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
8	Altira Hotel Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China