EXHIBIT 8.1

SIGNIFICANT SUBSIDIARIES

The table below lists the Company's significant subsidiaries as of December 31, 2017:

Name of the company	Jurisdiction of incorporation	Principal activities
North Atlantic Alpha Ltd.	Bermuda	Owner of West Alpha
North Atlantic Elara Ltd.	Bermuda	Owner of West Elara
North Atlantic Epsilon Ltd.	Bermuda	Owner of West Epsilon
North Atlantic Navigator Ltd.	Bermuda	Owner of West Navigator
North Atlantic Phoenix Ltd.	Bermuda	Owner of West Phoenix
North Atlantic Venture Ltd.	Bermuda	Owner of West Venture
SFL Linus Ltd (1)	Bermuda	Owner and lessor of West Linus
North Atlantic Rigel Ltd	Bermuda	Newbuild contract for the West Rigel
North Atlantic Norway Ltd.	Bermuda	Drilling services contractor
North Atlantic Drilling UK Ltd.	UK	Drilling services contractor
North Atlantic Linus Charterer Ltd	Bermuda	Lessee of West Linus
North Atlantic Management LLC	Russia	Drilling Services Contractor
North Atlantic Management AS	Norway	Management company
North Atlantic Support Services Ltd.	UK	Management company
North Atlantic Crew AS	Norway	Vessel Management company
North Atlantic Crewing Ltd	Bermuda	Vessel Management company

⁽¹⁾ Fully consolidated Variable Interest Entity.