Exhibit 8.1

Consolidated
ILFC Aruba A.V.V.						Aruba
AerCap Australia Pty Ltd.						Australia
ILFC Australia Holdings Pty. Ltd.						Australia
ILFC Australia Pty. Ltd.						Australia
Wombat 3668 Leasing Pty Ltd						Australia
Andromeda FSC Corporation						Barbados
AerCap International Bermuda Limited						Bermuda
AerCap Leasing 3034 (Bermuda) Limited						Bermuda
AerCap Leasing MSN 2413 (Bermuda) Limited						Bermuda
AerFunding Bermuda Leasing Limited						Bermuda
Aircraft Lease Securitisation II Limited						Bermuda
Aistrigh Limited						Bermuda
Aquarius Aircraft Leasing Limited						Bermuda
Ararat Aircraft Leasing Limited						Bermuda
Belmar Bermuda Leasing Limited						Bermuda
CloudFunding III Limited						Bermuda
Copperstream Aircraft Leasing Limited						Bermuda
Flotlease 973 (Bermuda) Limited						Bermuda
Flying Fortress Bermuda Leasing Ltd.						Bermuda
Goldstream Aircraft Leasing Limited						Bermuda
ILFC (Bermuda) 5, Ltd.						Bermuda
ILFC (Bermuda) III, Ltd.						Bermuda
Lare Leasing Limited						Bermuda
LC (BERMUDA) NO 2 L.P.						Bermuda
LC (BERMUDA) NO. 2 LTD						Bermuda
Milestone Export Holdings No. 2, Ltd.						Bermuda
Poseidon Leasing (Bermuda) Limited						Bermuda
Roselawn Leasing Limited						Bermuda
Ross Leasing Limited						Bermuda
Sierra Leasing Limited						Bermuda
Silverstream Aircraft Leasing Limited						Bermuda
Skylease Bermuda Limited						Bermuda
The Milestone Aviation Asset Holding Group No. 1 Ltd.						Bermuda
The Milestone Aviation Asset Holding Group No. 12 Ltd.						Bermuda
The Milestone Aviation Asset Holding Group No. 19 Ltd.						Bermuda
The Milestone Aviation Asset Holding Group No. 24 Ltd.						Bermuda
The Milestone Aviation Asset Holding Group No. 25 Ltd.						Bermuda
The Milestone Aviation Asset Holding Group No. 8 Ltd.						Bermuda
The Milestone Aviation Group Limited						Bermuda
Wahaflot Leasing 3699 (Bermuda) Limited						Bermuda
Westpark 1 Aircraft Leasing Limited						Bermuda

1

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Whitestream Aircraft Leasing Limited						Bermuda
Whitney Leasing Limited						Bermuda
AerCap do Brasil Serviços de Administração E Marketing Ltda.						Brazil
AerCap Aircraft Purchase Limited						Cayman Islands
ILFC Cayman Limited						Cayman Islands
AerCap Aviation Services (Shanghai) Co., Ltd						China
Eaststar Limited						China
North Star Company Limited						China
Southstar Limited						China
Sunstar Limited						China
Vertical Aviation No.1 (Tianjin) Leasing Company Limited						China
AerCap Aircraft Leasing Cyprus Limited						Cyprus
AerCap Aviation Solutions S.a.r.l						France
Calais Location S.A.R.L.						France
Celestial France SARL						France
Grenoble Location S.A.R.L.						France
ILFC France S.A.R.L.						France
Milestone Aviation France No. 2 S.A.R.L						France
Milestone Aviation France No. 3 S.A.R.L						France
Milestone Aviation France S.A.R.L						France
Nancy Location S.A.R.L.						France
AerCap Hong Kong Limited						Hong Kong
GECAS Services India Private Limited						India
Aerborne Funding II Limited						Ireland
Aerborne Funding III Limited						Ireland
AerBorne Funding Limited						Ireland
AerCap A330 Holdings Limited						Ireland
AerCap Administrative Services Limited						Ireland
AerCap Aero Engines Limited						Ireland
AerCap Aircraft 32A No.1 Leasing Limited						Ireland
AerCap Aircraft 32A No.2 Leasing Limited						Ireland
AerCap Aircraft 32A No.3 Leasing Limited						Ireland
AerCap Aircraft 32A No.4 Leasing Limited						Ireland
AerCap Aircraft 32A No.5 Leasing Limited						Ireland
AerCap Aircraft 33A No.1 Leasing Limited						Ireland
AerCap Aircraft 73B-30661 Limited						Ireland
AerCap Aircraft 73B-32841 Limited						Ireland
AerCap Aircraft 77B-32717 Limited						Ireland
AerCap Aviation Leasing Limited						Ireland
AerCap Cash Manager Limited						Ireland
AerCap Finance Limited						Ireland
AerCap Financial Services (Ireland) Limited						Ireland

2

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Exhibit 8.1

AerCap Holding & Finance Limited						Ireland
AerCap Ireland Asset Investment 1 Limited						Ireland
AerCap Ireland Asset Investment 2 Limited						Ireland
AerCap Ireland Capital Designated Activity Company						Ireland
AerCap Ireland Funding 1 Limited						Ireland
AerCap Ireland Limited						Ireland
AerCap Irish Aircraft Leasing 2 Limited						Ireland
AerCap Leasing 1 Limited						Ireland
AerCap Leasing 8 Limited						Ireland
AerCap Leasing 946 Limited						Ireland
AerFi Group Limited						Ireland
AerVenture Export Leasing Limited						Ireland
AerVenture Limited						Ireland
Aircraft 32A-10078010X (Ireland) Limited						Ireland
Aircraft 32A-10078019X (Ireland) Limited						Ireland
Aircraft Portfolio Holding Company Limited						Ireland
Andes Aircraft Leasing Limited						Ireland
Andromeda Aircraft Leasing Limited						Ireland
Annamite Aircraft Leasing Limited						Ireland
Antares Aircraft Leasing Limited						Ireland
Arctic Leasing No.3 Limited						Ireland
Arfaj Aircraft Leasing Limited						Ireland
Artemis (Delos) Limited						Ireland
Artemis Aircraft 32A-1925 Limited						Ireland
Artemis Aircraft 32A-3309 Limited						Ireland
Artemis Aircraft 32A-3385 (Ireland) Limited						Ireland
Artemis Aircraft 32A-3388 (Ireland) Limited						Ireland
Artemis Aircraft 73B-30671 Limited						Ireland
Artemis Aircraft 77B-32725 Limited						Ireland
Artemis Ireland Leasing Limited						Ireland
Ballyfin Aviation II Limited						Ireland
Ballyfin Aviation Limited						Ireland
Ballymoon Aircraft Solutions Limited						Ireland
Ballysky Aircraft Ireland Limited						Ireland
Ballystar Aircraft Solutions Limited						Ireland
Bandeira Aircraft Leasing Limited						Ireland
Baunacloka Leasing Limited						Ireland
BlowfishFunding Limited						Ireland
Burgundy Aircraft Leasing Limited						Ireland
Calliope Limited						Ireland
Camden Aircraft Leasing Limited						Ireland
Capella Aircraft Leasing Limited						Ireland

3

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Cash Manager Limited						Ireland
Castletroy Leasing Limited						Ireland
Celestial Aviation Funding Unlimited Company						Ireland
Celestial Aviation Holding 101 Limited						Ireland
Celestial Aviation Operations Limited						Ireland
Celestial Aviation Services Limited						Ireland
Celestial Aviation Trading 1 Limited						Ireland
Celestial Aviation Trading 10 Limited						Ireland
Celestial Aviation Trading 100 Limited						Ireland
Celestial Aviation Trading 101 Limited						Ireland
Celestial Aviation Trading 11 Limited						Ireland
Celestial Aviation Trading 12 Limited						Ireland
Celestial Aviation Trading 13 Limited						Ireland
Celestial Aviation Trading 14 Limited						Ireland
Celestial Aviation Trading 15 Limited						Ireland
Celestial Aviation Trading 16 Limited						Ireland
Celestial Aviation Trading 17 Limited						Ireland
Celestial Aviation Trading 19 Limited						Ireland
Celestial Aviation Trading 2 Limited						Ireland
Celestial Aviation Trading 20 Limited						Ireland
Celestial Aviation Trading 21 Limited						Ireland
Celestial Aviation Trading 22 Limited						Ireland
Celestial Aviation Trading 23 Limited						Ireland
Celestial Aviation Trading 24 Limited						Ireland
Celestial Aviation Trading 25 Limited						Ireland
Celestial Aviation Trading 26 Limited						Ireland
Celestial Aviation Trading 27 Limited						Ireland
Celestial Aviation Trading 28 Limited						Ireland
Celestial Aviation Trading 29 Limited						Ireland
Celestial Aviation Trading 3 Limited						Ireland
Celestial Aviation Trading 30 Limited						Ireland
Celestial Aviation Trading 31 Limited						Ireland
Celestial Aviation Trading 32 Limited						Ireland
Celestial Aviation Trading 33 Limited						Ireland
Celestial Aviation Trading 34 Limited						Ireland
Celestial Aviation Trading 35 Limited						Ireland
Celestial Aviation Trading 36 Limited						Ireland
Celestial Aviation Trading 37 Limited						Ireland
Celestial Aviation Trading 38 Limited						Ireland
Celestial Aviation Trading 39 Limited						Ireland
Celestial Aviation Trading 4 Limited						Ireland
Celestial Aviation Trading 41 Limited						Ireland

4

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Exhibit 8.1

Celestial Aviation Trading 42 Limited						Ireland
Celestial Aviation Trading 43 Limited						Ireland
Celestial Aviation Trading 44 Limited						Ireland
Celestial Aviation Trading 45 Limited						Ireland
Celestial Aviation Trading 46 Limited						Ireland
Celestial Aviation Trading 47 Limited						Ireland
Celestial Aviation Trading 48 Limited						Ireland
Celestial Aviation Trading 49 Limited						Ireland
Celestial Aviation Trading 5 Limited						Ireland
Celestial Aviation Trading 50 Limited						Ireland
Celestial Aviation Trading 51 Limited						Ireland
Celestial Aviation Trading 52 Limited						Ireland
Celestial Aviation Trading 53 Limited						Ireland
Celestial Aviation Trading 54 Limited						Ireland
Celestial Aviation Trading 55 Limited						Ireland
Celestial Aviation Trading 56 Limited						Ireland
Celestial Aviation Trading 57 Limited						Ireland
Celestial Aviation Trading 6 Limited						Ireland
Celestial Aviation Trading 62 Limited						Ireland
Celestial Aviation Trading 63 Limited						Ireland
Celestial Aviation Trading 64 Limited						Ireland
Celestial Aviation Trading 65 Limited						Ireland
Celestial Aviation Trading 66 Limited						Ireland
Celestial Aviation Trading 67 Limited						Ireland
Celestial Aviation Trading 68 Limited						Ireland
Celestial Aviation Trading 69 Limited						Ireland
Celestial Aviation Trading 7 Limited						Ireland
Celestial Aviation Trading 71 Limited						Ireland
Celestial Aviation Trading 8 Limited						Ireland
Celestial Aviation Trading 9 Limited						Ireland
Celestial Aviation Trading Ireland Limited						Ireland
Celestial ECA Ireland Limited						Ireland
Celestial ECA Trading 1 Limited						Ireland
Celestial ECA Trading 2 Limited						Ireland
Celestial ECA Trading 3 Limited						Ireland
Celestial ECA Trading 4 Limited						Ireland
Celestial EX-IM 2 Limited						Ireland
Celestial EX-IM Trading 1 Limited						Ireland
Celestial EX-IM Trading 2 Limited						Ireland
Celestial EX-IM Trading 5 Limited						Ireland
Celestial EX-IM Trading Limited						Ireland
Celestial Transportation Finance Ireland Limited						Ireland

5

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CelestialFunding Limited						Ireland
Celtago Funding Limited						Ireland
Celtago II Funding Limited						Ireland
Celtago II Leasing Limited						Ireland
Cesium Funding Limited						Ireland
Charleville Aircraft Leasing Limited						Ireland
CieloFunding Holdings Limited						Ireland
CieloFunding II Limited						Ireland
CieloFunding Limited						Ireland
Clarity Leasing Limited						Ireland
CloudFunding II Limited						Ireland
CloudFunding Limited						Ireland
Crescent Leasing 4 Limited						Ireland
Crescent Leasing 9 Limited						Ireland
Culann Aircraft Leasing Limited						Ireland
CuttlefishFunding Limited						Ireland
Dagda Aircraft Leasing Limited						Ireland
Danang Aircraft Leasing Limited						Ireland
Danang Aircraft Leasing No. 2 Limited						Ireland
DartfishFunding Designated Activity Company						Ireland
Delos Aircraft Leasing Designated Activity Company						Ireland
Delos Aircraft Limited						Ireland
Delphinus Aircraft Leasing Limited						Ireland
Diadem Aircraft Limited						Ireland
Eden Aircraft Holding No. 2 Limited						Ireland
Electra Funding Ireland Limited						Ireland
Eris Aircraft Limited						Ireland
Excalibur Aircraft Leasing Limited						Ireland
Fansipan Aircraft Leasing Limited						Ireland
FirefishFunding Limited						Ireland
Floran Aircraft Leasing Limited						Ireland
Flotlease MSN 3699 Limited						Ireland
Flotlease MSN 973 Limited						Ireland
FlyFunding Limited						Ireland
Flying Fortress Ireland Leasing Limited						Ireland
FodiatorFunding Designated Activity Company						Ireland
Fortress Aircraft 1 Limited						Ireland
Fortress Aircraft 33A-0366 Limited						Ireland
Fortress Aircraft 76B-29383 Designated Activity Company						Ireland
Fortress Aircraft 78B-38761 Limited						Ireland
Fortress Ireland Leasing Limited						Ireland
Geministream Aircraft Leasing Limited						Ireland

6

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Exhibit 8.1

Gladius Funding Limited						Ireland
Glide Aircraft 35A-29 Ltd						Ireland
Glide Aircraft 73B-41815 Limited						Ireland
Glide Aircraft 78B-38765 Limited						Ireland
Glide Funding Limited						Ireland
Goldfish Funding Designated Activity Company						Ireland
Gunung Leasing Limited						Ireland
Harmonic Aircraft Leasing Limited						Ireland
Hyperion Aircraft Financing Limited						Ireland
Hyperion Aircraft Limited						Ireland
ILFC Aircraft 1 Limited						Ireland
ILFC Aircraft 3 Limited						Ireland
ILFC Aircraft 32A-1808 Limited						Ireland
ILFC Aircraft 32A-1884 Limited						Ireland
ILFC Aircraft 32A-1901 Limited						Ireland
ILFC Aircraft 32A-1905 Limited						Ireland
ILFC Aircraft 32A-2279 Limited						Ireland
ILFC Aircraft 32A-2707 Limited						Ireland
ILFC Aircraft 32A-2797 Limited						Ireland
ILFC Aircraft 32A-3114 Limited						Ireland
ILFC Aircraft 32A-3116 Limited						Ireland
ILFC Aircraft 32A-3124 Limited						Ireland
ILFC Aircraft 32A-4619 Limited						Ireland
ILFC Aircraft 32A-666 Limited						Ireland
ILFC Aircraft 33A-272 Limited						Ireland
ILFC Aircraft 33A-444 Limited						Ireland
ILFC Aircraft 33A-454 Limited						Ireland
ILFC Aircraft 33A-469 Limited						Ireland
ILFC Aircraft 33A-822 Limited						Ireland
ILFC Aircraft 33A-911 Limited						Ireland
ILFC Aircraft 4 Limited						Ireland
ILFC Aircraft 5 Limited						Ireland
ILFC Aircraft 6 Limited						Ireland
ILFC Aircraft 7 Limited						Ireland
ILFC Aircraft 73B-29344 Limited						Ireland
ILFC Aircraft 73B-30658 Limited						Ireland
ILFC Aircraft 73B-30665 Limited						Ireland
ILFC Aircraft 73B-30667 Limited						Ireland
ILFC Aircraft 73B-30669 Limited						Ireland
ILFC Aircraft 73B-30672 Limited						Ireland
ILFC Aircraft 73B-30694 Limited						Ireland
ILFC Aircraft 73B-30695 Limited						Ireland

7

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ILFC Aircraft 73B-30696 Limited						Ireland
ILFC Aircraft 73B-35275 Limited						Ireland
ILFC Aircraft 73B-38828 Limited						Ireland
ILFC Aircraft 73B-41784 Limited						Ireland
ILFC Aircraft 73B-41785 Limited						Ireland
ILFC Aircraft 73B-41789 Limited						Ireland
ILFC Aircraft 73B-41790 Limited						Ireland
ILFC Aircraft 73B-41791 Limited						Ireland
ILFC Aircraft 73B-41792 Limited						Ireland
ILFC Aircraft 73B-41793 Limited						Ireland
ILFC Aircraft 73B-41802 Limited						Ireland
ILFC Aircraft 73B-41803 Limited						Ireland
ILFC Aircraft 75B-26330 Limited						Ireland
ILFC Aircraft 75B-27208 Designated Activity Company						Ireland
ILFC Aircraft 75B-29381 Limited						Ireland
ILFC Aircraft 76B-27610 Limited						Ireland
ILFC Aircraft 76B-27616 Limited						Ireland
ILFC Aircraft 76B-27958 Limited						Ireland
ILFC Aircraft 76B-28111 Limited						Ireland
ILFC Aircraft 76B-28207 Limited						Ireland
ILFC Aircraft 76B-29435 Limited						Ireland
ILFC Aircraft 77B-29908 Limited						Ireland
ILFC Ireland Leasing Limited						Ireland
ILFC Ireland Limited						Ireland
Iridium Funding Limited						Ireland
Jade Aircraft Leasing Limited						Ireland
Jasmine Aircraft Leasing Limited						Ireland
Jasper Aircraft Leasing Limited						Ireland
Leostream Aircraft Leasing Limited						Ireland
Librastream Aircraft Leasing Limited						Ireland
Limelight Funding Limited						Ireland
Lishui Aircraft Leasing Limited						Ireland
Lyra Aircraft Leasing Limited						Ireland
Macra Aircraft Leasing Limited						Ireland
Mainstream Aircraft Leasing Limited						Ireland
Melodic Aircraft Leasing Limited						Ireland
Menelaus I Limited						Ireland
Menelaus II Designated Activity Company						Ireland
Menelaus III Limited						Ireland
Menelaus V Limited						Ireland
Menelaus VI Limited						Ireland
Menelaus VII Limited						Ireland

8

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Exhibit 8.1

Menelaus VIII Limited						Ireland
Mentes I Ireland Leasing Limited						Ireland
Mentes II Ireland Leasing Limited						Ireland
Mentes III Ireland Leasing Limited						Ireland
Mentes IV Ireland Leasing Limited						Ireland
Mentes V Ireland Leasing Limited						Ireland
Mentes VI Ireland Leasing Limited						Ireland
Mentes VII Ireland Leasing Limited						Ireland
Milestone Export Leasing No. 2, Limited						Ireland
Monophonic Aircraft Leasing Limited						Ireland
Moonlight Aircraft Leasing (Ireland) Limited						Ireland
Moyadda Limited						Ireland
NAS Aircraft Investments 11 Limited						Ireland
NimbusFunding Limited						Ireland
Palladium Funding Limited						Ireland
Philharmonic Aircraft Leasing Limited						Ireland
Platinum Aircraft Leasing Limited						Ireland
Polyphonic Aircraft Leasing Limited						Ireland
Premier Aircraft Leasing (EXIM) 1 Designated Activity Company						Ireland
Premier Aircraft Leasing (EXIM) 2 Designated Activity Company						Ireland
Premier Aircraft Leasing (EXIM) 5 Designated Activity Company						Ireland
Quadrant MSN 5869 Limited						Ireland
Quiescent Holdings Limited						Ireland
RainbowFunding Limited						Ireland
Rhenium Funding Limited						Ireland
Rhodium Funding Limited						Ireland
Riggs Leasing Limited						Ireland
Rouge Aircraft Leasing Limited						Ireland
Scandium Funding Limited						Ireland
Scarlet Aircraft Leasing Limited						Ireland
Serpens Aircraft Leasing Limited						Ireland
Serranus Funding Limited						Ireland
Setanta Aircraft Leasing Designated Activity Company						Ireland
Setanta Aviation Holdings Limited						Ireland
Shrewsbury Aircraft Leasing Limited						Ireland
SkyFunding II Holdings Limited						Ireland
SkyFunding II Limited						Ireland
SkyFunding Limited						Ireland
Skylease 1 Limited						Ireland
Skylease 2 Limited						Ireland
Skylease MSN (3365) Limited						Ireland
Skylease MSN (3392) Limited						Ireland

9

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Skylease MSN 3545 Limited						Ireland
Skylease MSN 3564 Limited						Ireland
Skylease MSN 3574 Limited						Ireland
Skylease MSN 3825 Limited						Ireland
Skylease MSN 3859 Limited						Ireland
Skylease MSN 4241 Limited						Ireland
Skylease MSN 4254 Limited						Ireland
Skylease MSN 4267 Limited						Ireland
Skyscape Limited						Ireland
SoraFunding Limited						Ireland
StratocumulusFunding Limited						Ireland
StratusFunding Limited						Ireland
Streamline Aircraft Leasing Limited						Ireland
Sunflower Aircraft Leasing Limited						Ireland
Symphonic Aircraft Leasing Limited						Ireland
Synchronic Aircraft Leasing Limited						Ireland
Tantalum Funding Limited						Ireland
Temescal Aircraft 32A-2383 Limited						Ireland
Temescal Aircraft 33A-0758 Limited						Ireland
TetraFunding Limited						Ireland
Transversal Aircraft Holdings Limited						Ireland
Transversal Aircraft Leasing Limited						Ireland
Triple Eight Aircraft Holdings Limited						Ireland
Triple Eight Aircraft Leasing Limited						Ireland
Tullycrine Aircraft Leasing Limited						Ireland
Verde Aircraft Finance Limited						Ireland
Verde Aircraft Investment Limited						Ireland
Vertical Aviation No 1 Limited						Ireland
Vertical Aviation No 2 Limited						Ireland
Vertical Aviation No 3 Limited						Ireland
Vertical Aviation No 4 Limited						Ireland
Virgostream Aircraft Leasing Limited						Ireland
Whitney Ireland Leasing Limited						Ireland
XLease MSN 3008 Limited						Ireland
XLease MSN 3420 Limited						Ireland
Acorn Aviation Limited						Isle of Man
AerCap Holding (IOM) Limited						Isle of Man
Crescent Aviation Limited						Isle of Man
Stallion Aviation Limited						Isle of Man
AerCap Luxembourg S.a.r.l						Luxembourg
Delos Finance S.a.r.l.						Luxembourg
ILFC Labuan ECA Ltd.						Malaysia
ILFC Labuan Ltd.						Malaysia

10

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Exhibit 8.1

GE Capital Aviation Services México, S. de R.L. de C.V.						Mexico
AerCap A330 Holdings B.V.						Netherlands
AerCap AerVenture Holding B.V.						Netherlands
AerCap Aviation Solutions B.V.						Netherlands
AerCap B.V.						Netherlands
AerCap Dutch Aircraft Leasing I B.V.						Netherlands
AerCap Dutch Aircraft Leasing VII B.V.						Netherlands
AerCap Dutch Global Aviation B.V.						Netherlands
AerCap Group Services B.V.						Netherlands
AerCap Leasing XIII B.V.						Netherlands
AerCap Leasing XXX B.V.						Netherlands
AerCap Netherlands B.V.						Netherlands
Annamite Aircraft Leasing B.V.						Netherlands
BlowfishFunding B.V.						Netherlands
Clearstream Aircraft Leasing B.V.						Netherlands
FodiatorFunding B.V.						Netherlands
Goldfish Funding B.V.						Netherlands
Harmony Funding B.V.						Netherlands
Harmony Funding Holdings B.V.						Netherlands
ILFC Aviation Services (Europe) B.V.						Netherlands
NimbusFunding B.V.						Netherlands
Sapa Aircraft Leasing B.V.						Netherlands
StratocumulusFunding B.V.						Netherlands
Worldwide Aircraft Leasing B.V.						Netherlands
AerCap Rus LLC						Russia
AerCap Aviation Singapore Private Limited						Singapore
AerCap Singapore Pte. Ltd.						Singapore
ILFC Singapore Pte. Ltd.						Singapore
AerFi Sverige AB						Sweden
Celestial Sverige Aircraft Leasing Worldwide AB						Sweden
International Lease Finance Corporation (Sweden) AB						Sweden
AerCap Materials UK						United Kingdom
AerCap UK Aviation Limited						United Kingdom
AerCap UK Limited						United Kingdom
Aircraft 32A-3424 Limited						United Kingdom
Aircraft 32A-3454 Limited						United Kingdom
Archytas Aviation Limited						United Kingdom
ILFC UK Limited						United Kingdom
Milestone Aviation UK Ltd						United Kingdom
Milestone Aviation UK No. 2 Limited						United Kingdom
Temescal UK Limited						United Kingdom

11

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Whitney UK Leasing Limited						United Kingdom
AerCap ACM, Inc.						United States
AerCap Global Aviation Trust						United States
AerCap Group Services, LLC						United States
AerCap Hangar 52, Inc.						United States
AerCap Leasing USA I, LLC						United States
AerCap Leasing USA II, LLC						United States
AerCap Materials, Inc						United States
AerCap U.S. Global Aviation LLC						United States
AerCap US Aviation LLC						United States
AerCap US Holdings Aviation LLC						United States
AerCap, LLC						United States
AeroTurbine, LLC						United States
AFS Investments 48 LLC						United States
AFS Investments 52 LLC						United States
AFS Investments 54 LLC						United States
AFS Investments 55 LLC						United States
AFS Investments 56 LLC						United States
AFS Investments 57 LLC						United States
AFS Investments 60 LLC						United States
AFS Investments 66 LLC						United States
AFS Investments 67 LLC						United States
AFS Investments 67-F, Inc.						United States
AFS Investments 68 LLC						United States
AFS Investments 69 LLC						United States
AFS Investments 70 LLC						United States
AFS Investments 71 LLC						United States
AFS Investments 72 LLC						United States
AFS Investments 73 LLC						United States
AFS Investments 74 LLC						United States
AFS Investments 75, Inc.						United States
AFS Investments I, Inc.						United States
AFS Investments X LLC						United States
AFS Investments XI LLC						United States
AFS Investments XII LLC						United States
AFS Investments XIII LLC						United States
AFS Investments XIX LLC						United States
AFS Investments XL-C LLC						United States
AFS Investments XLI LLC						United States
AFS Investments XLII LLC						United States

12

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Exhibit 8.1

AFS Investments XVIII LLC						United States
AFS Investments XX LLC						United States
AFS Investments XXII LLC						United States
AFS Investments XXVII LLC						United States
Aircraft 32A-1658 Inc.						United States
Aircraft 32A-1905 Inc.						United States
Aircraft 32A-1946 Inc.						United States
Aircraft 32A-2024 Inc.						United States
Aircraft 32A-2731 Inc.						United States
Aircraft 32A-585 Inc.						United States
Aircraft 32A-645 Inc.						United States
Aircraft 32A-726 Inc.						United States
Aircraft 32A-760 Inc.						United States
Aircraft 32A-775 Inc.						United States
Aircraft 32A-782 Inc.						United States
Aircraft 32A-993, Inc.						United States
Aircraft 33A-132, Inc.						United States
Aircraft 33A-358 Inc.						United States
Aircraft 34A-395 Inc.						United States
Aircraft 34A-48 Inc.						United States
Aircraft 34A-93 Inc.						United States
Aircraft 73B-26317 Inc.						United States
Aircraft 73B-28252 Inc.						United States
Aircraft 73B-30036 Inc.						United States
Aircraft 73B-30646 Inc.						United States
Aircraft 73B-30661 Inc.						United States
Aircraft 73B-30730 Inc.						United States
Aircraft 73B-32841 Inc.						United States
Aircraft 73B-38821 Inc.						United States
Aircraft 73B-41794 Inc.						United States
Aircraft 73B-41806 Inc.						United States
Aircraft 73B-41815 Inc.						United States
Aircraft 74B-27602 Inc.						United States
Aircraft 75B-28834 Inc.						United States
Aircraft 75B-28836 Inc.						United States
Aircraft 76B-26261 Inc.						United States
Aircraft 76B-26327 Inc.						United States
Aircraft 76B-26329 Inc.						United States
Aircraft 76B-27597 Inc.						United States
Aircraft 76B-27613 Inc.						United States

13

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Aircraft 76B-28132 Inc.						United States
Aircraft 76B-28206 Inc.						United States
Aircraft 77B-29404 Inc.						United States
Aircraft 77B-32723 Inc.						United States
Aircraft Andros Inc.						United States
Aircraft B757 29377 Inc.						United States
Aircraft B767 29388 Inc.						United States
Aircraft MSN 41375 Trust						United States
Aircraft MSN 41379 Trust						United States
Aircraft MSN 79070P Trust						United States
Aircraft MSN 79074P Trust						United States
Aircraft MSN 79077P Trust						United States
Aircraft MSN 89002 Trust						United States
Aircraft MSN 89015 Trust						United States
Aircraft MSN 920167 Trust						United States
Aircraft MSN 920169 Trust						United States
Aircraft MSN 920171 Trust						United States
Aircraft MSN 920296 Trust						United States
Aircraft MSN 920301 Trust						United States
Aircraft SPC-12, LLC						United States
Aircraft SPC-3, Inc.						United States
Aircraft SPC-4, Inc.						United States
Aircraft SPC-8, Inc.						United States
Aircraft SPC-9, LLC						United States
Apollo Aircraft Inc.						United States
Artemis US Inc.						United States
Brokat Leasing, LLC						United States
CABREA, Inc.						United States
Castle Harbour - I Limited-Liability Company						United States
Castle Harbour Leasing LLC						United States
Charles River Aircraft Finance, Inc.						United States
Diadem Aircraft Inc. (CA)						United States
Diadem Aircraft Inc. (DE)						United States
Doheny Investment Holding Trust						United States
Euclid Aircraft, Inc.						United States
Fleet Solutions Holdings LLC						United States
Flying Fortress Financing, LLC						United States
Flying Fortress Holdings, LLC						United States
Flying Fortress Investments, LLC						United States
Flying Fortress US Leasing Inc.						United States

14

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Exhibit 8.1

Gemanco Inc.						United States
GIF Management, Inc.						United States
Go3 LLC Trust						United States
Grand Staircase Aircraft, LLC						United States
ILFC Aircraft 32A-10072 Inc.						United States
ILFC Aircraft 78B-38799 Inc.						United States
ILFC Aviation Consulting, Inc.						United States
ILFC Dover, Inc.						United States
ILFC Volare, Inc.						United States
Interlease Aircraft Trading Corporation						United States
Interlease Management Corporation						United States
International Lease Finance Corporation						United States
Logistechs, LLC						United States
Milestone Export Leasing Trust						United States
NAS Aviation Services LLC						United States
NAS FSC Carpenter-J, Inc.						United States
NAS Investments 10 LLC						United States
NAS Investments 12 LLC						United States
NAS Investments 2 LLC						United States
NAS Investments 75, Inc.						United States
NAS Investments 76, Inc.						United States
NAS Investments 77, Inc.						United States
NAS Investments 8 LLC						United States
NAS Investments 9 LLC						United States
NAS LLC Trust						United States
NAS U.S. Equity Holdings, Inc.						United States
Park Topanga Aircraft, LLC						United States
Pelican 35302, Inc.						United States
Polaris Holding Company LLC						United States
Silvermine River Finance Two LLC						United States
Sukuk Aviation Leasing LLC						United States
Temescal Aircraft, LLC						United States
The Memphis Group, LLC						United States
The Milestone Aviation Group LLC						United States
Tuolumne River Aircraft Finance, Inc.						United States
Vertical Aviation No. 1 LLC						United States

15

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Windy City Holdings LLC						United States
AerCap Corporate Services Inc.						United States
Floran Aircraft Leasing Inc.						United States
Setanta Aircraft Leasing Inc.						United States

16