Exhibit 8.1

Significant Subsidiaries at March 18, 2021

Name	Country of Incorporation	Ownership and Voting Percentage
Frontline Shipping Limited	Bermuda	100	%
Key Chartering Inc	Liberia	100	%
Frontline Management (Bermuda) Ltd	Bermuda	100	%
ICB Shipping (Bermuda) Limited	Bermuda	100	%
Frontline Corporate Services Ltd	United Kingdom	100	%
Bandama Investment Ltd	Liberia	100	%
Vista International Finance Inc	Liberia	100	%
Chatham Ship Management, Inc.	Liberia	100	%
Frontline Management AS	Norway	100	%
Frontline 2012 Ltd.	Bermuda	100	%
Frontline Chartering Services Inc.	Liberia	100	%
Frontline Tankers Ltd.	Bermuda	100	%
Frontline Shipping Singapore Pte Ltd.	Singapore	100	%
Frontfleet Ltd	Bermuda	100	%
Frontfleet II Ltd	Bermuda	100	%
Front Thor Inc.	Liberia	100	%
Front Odin Inc.	Liberia	100	%
Front Loki Inc.	Liberia	100	%
Front Njord Inc.	Liberia	100	%
Front Ull Inc	Liberia	100	%
Front Idun Inc	Liberia	100	%
Front King Inc.	Liberia	100	%
Front Queen Inc.	Liberia	100	%
Front Sovereign Inc.	Liberia	100	%
Front Monarch Inc.	Liberia	100	%
Front Eminence Inc.	Liberia	100	%
Front Endurance Inc.	Liberia	100	%
Front Duke Inc.	Republic of the Marshall Islands	100	%
Front Brage Inc.	Liberia	100	%
Front Balder Inc.	Liberia	100	%
Front Challenger Inc.	Liberia	100	%
Front Crown Inc.	Liberia	100	%
Front Coral Inc.	Liberia	100	%
Front Crystal II Inc.	Liberia	100	%
Front Classic Inc.	Liberia	100	%
Front Clipper Inc.	Liberia	100	%
Front Cosmos Inc.	Liberia	100	%
Front Cascade Inc.	Liberia	100	%
Front Duchess Inc.	Republic of the Marshall Islands	100	%
Sea Hull L0037 Corp.	Liberia	100	%
Sea Hull L0044 Corp.	Liberia	100	%
Sea Hull L0045 Corp.	Liberia	100	%

Sea Hull L0046 Corp.	Liberia	100	%
Front Cheetah Inc.	Liberia	100	%
Front Cougar Inc.	Liberia	100	%
Front Aphrodite Inc.	Liberia	100	%
Front Athena Inc.	Liberia	100	%
Front Hebe Inc.	Liberia	100	%
Front Hera Inc.	Liberia	100	%
Front Altair Inc.	Liberia	100	%
Front Antares Inc	Liberia	100	%
Front Vega Inc.	Liberia	100	%
Front Sirius Inc.	Liberia	100	%
Front Castor Inc.	Liberia	100	%
Front Pollux Inc.	Liberia	100	%
Front Capella Inc.	Liberia	100	%
Front Polaris Inc.	Liberia	100	%
Front Earl Inc.	Liberia	100	%
Front Empire Inc.	Liberia	100	%
Front Prince I Inc.	Liberia	100	%
Front Princess I Inc.	Liberia	100	%
Front Defender Inc.	Liberia	100	%
Front Discovery Inc.	Liberia	100	%
Front Cruiser Inc.	Liberia	100	%
Front Dynamic I Inc.	Liberia	100	%
Front Favour Inc.	Republic of the Marshall Islands	100	%
Front Feature Inc.	Republic of the Marshall Islands	100	%
Front Future Inc.	Liberia	100	%
Front Fusion Inc.	Liberia	100	%
White Flag Ventures XXXVI LLC	Republic of the Marshall Islands	100	%
White Flag Ventures XXXIX LLC	Republic of the Marshall Islands	100	%
White Flag Ventures XL LLC	Republic of the Marshall Islands	100	%
White Flag Ventures XLI LLC	Republic of the Marshall Islands	100	%
White Flag Ventures XLII LLC	Republic of the Marshall Islands	100	%
White Flag Ventures XLIII LLC	Republic of the Marshall Islands	100	%
White Flag Ventures XLIV LLC	Republic of the Marshall Islands	100	%
White Flag Ventures XLV LLC	Republic of the Marshall Islands	100	%
White Flag Ventures XLVI LLC	Republic of the Marshall Islands	100	%
White Flag Ventures XLVII LLC	Republic of the Marshall Islands	100	%