Exhibit 8.1
| Name of Subsidiary | Place of Incorporation |
| Top Tanker Management Inc. | Marshall Islands |
| Monte Carlo Seven Shipping Company Limited | Marshall Islands |
| PCH Dreaming Inc. | Marshall Islands |
| South California Inc. | Marshall Islands |
| Malibu Warrior Inc. | Marshall Islands |
| Augustus Enterprises Inc. | Marshall Islands |
| Eco Oceano Ca Inc. | Marshall Islands |
| Julius Caesar Inc. | Marshall Islands |
| Legio X Inc. | Marshall Islands |
| Top Mega Yachts Inc. | Marshall Islands |
| Seawolf Ventures Limited | Marshall Islands |
| Roman Explorer Inc. | Marshall Islands |
| Roman Shark I Inc. | Marshall Islands |
| Roman Shark II Inc. | Marshall Islands |
| Roman Shark III Inc. | Marshall Islands |
| Roman Shark IV Inc. | Marshall Islands |
| Roman Shark V Inc. | Marshall Islands |
| Roman Shark VI Inc. | Marshall Islands |
| Roman Shark VII Inc. | Marshall Islands |
| Roman Shark VIII Inc. | Marshall Islands |
| Roman Shark X Inc. | Marshall Islands |