Exhibit 8.1

List of Significant Subsidiaries and Consolidated Affiliated Entities of Sea Limited

Subsidiaries and Branch Offices		Place of Incorporation

Garena Limited		Cayman Islands
Shopee Southeast Asia Limited		Cayman Islands
Wahoo Holding Limited		Cayman Islands
SeaMoney (Payment) Limited		Cayman Islands
Foody Limited		Cayman Islands
Sea Ventures Limited		Cayman Islands
SCommerce Southeast Asia Limited		Cayman Islands
SeaMoney (Credit) Limited		Cayman Islands
Garena China Pte. Ltd.		Singapore
Moco Studios Private Limited		Singapore
Garena Mobile Private Limited		Singapore
Garena Online Private Limited		Singapore
Garena Ventures Private Limited		Singapore
Good Mobile Games Private Limited		Singapore
Shopee Singapore Private Limited		Singapore
Shopee Logistics Services Private Limited		Singapore
Shopee International Private Limited		Singapore
Shopee Ventures Private Limited		Singapore
SeaMoney (Payment) Private Limited		Singapore
Airview Investment Pte. Ltd.		Singapore
SeaTalk Private Limited		Singapore
Hevolve Private Limited		Singapore
PT Commerce Finance		Indonesia
PT Gudang SPE Indonesia		Indonesia
PT. Garena Indonesia		Indonesia
PT. Shopee International Indonesia		Indonesia
Garena Technology Private Limited Taiwan Branch		Taiwan
Shopee (Taiwan) Co., Ltd.		Taiwan
Aipei (Taiwan) Co., Ltd.		Taiwan
Shopee Company Limited		Vietnam
Ocha Company Limited		Vietnam
Garena Online (Thailand) Co., Ltd.		Thailand
Garena Holding 1 (Thailand) Co., Ltd.		Thailand
Shopee (Thailand) Co., Ltd.		Thailand
Shopee Express (Thailand) Co., Ltd.		Thailand
Unicorn (Thailand) Co., Ltd.		Thailand
AirPay (Thailand) Co., Ltd.		Thailand
Foody Services Co., Ltd.		Thailand
Shopee Philippines Inc.		Philippines
Garena Malaysia Sdn. Bhd.		Malaysia
Shopee Mobile Malaysia Sdn. Bhd.		Malaysia
ShopeePay Malaysia Sdn. Bhd.		Malaysia
Shenzhen Shopee Information Technology Co., Ltd.		China
Garena Hong Kong Limited		Hong Kong
Shopee Hong Kong Limited		Hong Kong
Turbo Cash Hong Kong Limited		Hong Kong

Consolidated Affiliated Entities

Garena (Taiwan) Co., Ltd.		Taiwan
Happymall SCommerce (Taiwan) Co., Ltd.		Taiwan
Vietnam Esports and Entertainment Joint Stock Company		Vietnam
AirPay Joint Stock Company		Vietnam
S-Trading Co., Ltd.		Vietnam
Busy Bee Company Limited		Vietnam
Garena Philippines, Inc.		Philippines
Dongjing Investment Co., Ltd.		China
Shanghai Dongrui Information Technology Co., Ltd.		China
Shanghai Jingle Information Technology Co., Ltd.		China