Exhibit 8.1

List of Subsidiaries as at December 31, 2023

Name of Subsidiary	Place of Incorporation
Unitized Ocean Transport Limited	Marshall Islands
Taburao Shipping Company Inc.	Marshall Islands
Tarawa Shipping Company Inc.	Marshall Islands
Toka Shipping Company Inc.	Marshall Islands
Arno Shipping Company Inc.	Marshall Islands
Maloelap Shipping Company Inc.	Marshall Islands
Garu Shipping Company Inc.	Marshall Islands
Bock Shipping Company Inc.	Marshall Islands
Arbar Shipping Company Inc.	Marshall Islands
Nakaza Shipping Company Inc.	Marshall Islands
Sri Lanka Shipping Company Inc.	Marshall Islands
Guadeloupe Shipping Company Inc.	Marshall Islands
Performance Shipping USA LLC	Delaware, USA