Exhibit 8.1
Subsidiaries of NorthStar Earth & Space Enterprises, Inc.
| Name of Entity | Jurisdiction of Incorporation/Formation | |
| NorthStar Earth & Space Inc. | Canada | |
| NorthStar Earth& Space Europe S.a.r.l | Luxembourg | |
| NorthStar Earth & Space Systems, Inc. | Delaware | |
| NorthStar Recovery GP, Inc. | Canada |