Exhibit 8.1

List of Subsidiaries

1.	MCE Finance 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 Nominee Two Limited, incorporated in the Cayman Islands
5.	MPEL Investments Limited, incorporated in the Cayman Islands
6.	Melco Crown (Macau) Limited (formerly known as Melco Crown Gaming (Macau) Limited), incorporated in the Macau Special Administrative Region of the People’s Republic of China
7.	Golden Future (Management Services) Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
8.	Melco Crown (Cafe) Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
9.	Melco Crown (COD) Hotels Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
10.	Melco Crown (COD) Developments Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
11.	Altira Hotel Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
12.	Altira Developments Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
13.	Melco Crown Hospitality and Services Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
14.	Melco Crown (COD) Retail Services Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
15.	COD Theatre Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
16.	Melco Crown COD (HR) Hotel Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
17.	Melco Crown COD (GH) Hotel Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
18.	MPEL Services Limited, incorporated in the Hong Kong Special Administrative Region of the People’s Republic of China
19.	Melco Crown Security Services Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
20.	MPEL Ventures Limited, incorporated in the British Virgin Islands
21.	MPEL Properties (Macau) Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
22.	MCE Holdings Limited, incorporated in the Cayman Islands
23.	MCE International Limited, incorporated in the Hong Kong Special Administrative Region of the People’s Republic of China
24.	MCE Cotai Investments Limited, incorporated in the Cayman Islands

25.	Studio City International Holdings Limited, incorporated in the British Virgin Islands
26.	Studio City Developments Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
27.	MCE Holdings Two Limited, incorporated in the British Virgin Islands
28.	MCE Management Limited, incorporated in the Hong Kong Special Administrative Region of the People’s Republic of China
29.	MPEL Services (US) Ltd., incorporated in the United States of America (Dissolved on June 21, 2013)
30.	MPEL Projects Limited, incorporated in the British Virgin Islands
31.	MCE Transportation Limited (formerly known as MCE Designs and Brands Limited), incorporated in the British Virgin Islands
32.	MCE Transportation Two Limited, incorporated in the British Virgin Islands
33.	MPEL Cotai Developments Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
34.	MCE Holdings Three Limited, incorporated in the Cayman Islands
35.	Mocha Slot Group Limited, incorporated in the British Virgin Islands
36.	Mocha Cafe Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
37.	Mocha Slot Management Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
38.	MPEL Nominee Three Limited, incorporated in the Cayman Islands
39.	Melco Crown (Macau Peninsula) Hotel Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
40.	Melco Crown (Macau Peninsula) Developments Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
41.	Melco Crown (COD) Ventures Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
42.	Studio City Holdings Limited, incorporated in the British Virgin Islands
43.	Studio City (HK) Limited, incorporated in the Hong Kong Special Administrative Region of the People’s Republic of China
44.	Studio City Finance Limited, incorporated in the British Virgin Islands
45.	Studio City Investments Limited, incorporated in the British Virgin Islands
46.	Studio City Company Limited, incorporated in the British Virgin Islands
47.	Studio City Holdings Two Limited, incorporated in the British Virgin Islands
48.	Studio City Entertainment Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
49.	Studio City Services Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
50.	Studio City Hotels Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
51.	SCP Holdings Limited, incorporated in the British Virgin Islands

52.	Studio City Hospitality and Services Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
53.	SCP One Limited, incorporated in the British Virgin Islands
54.	SCP Two Limited, incorporated in the British Virgin Islands
55.	SCIP Holdings Limited, incorporated in the British Virgin Islands
56.	Studio City Holdings Five Limited, incorporated in the British Virgin Islands
57.	Melco Crown COD (CT) Hotel Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
58.	Zeus Power Ventures Limited, incorporated in the British Virgin Islands
59.	Studio City Holdings Three Limited, incorporated in the British Virgin Islands
60.	Studio City Holdings Four Limited, incorporated in the British Virgin Islands
61.	Studio City Retail Services Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
62.	MCE (Philippines) Investments Limited, incorporated in the British Virgin Islands
63.	MCE (Philippines) Investments No.2 Corporation, incorporated in the Republic of the Philippines
64.	Melco Crown (Philippines) Resorts Corporation, incorporated in the Republic of the Philippines
65.	MCE Holdings (Philippines) Corporation, incorporated in the Republic of the Philippines
66.	MCE Holdings No. 2 (Philippines) Corporation, incorporated in the Republic of the Philippines
67.	MCE Leisure (Philippines) Corporation, incorporated in the Republic of the Philippines
68.	MCE (IP) Holdings Limited, incorporated in the British Virgin Islands