Exhibit 8.1
Melco Resorts & Entertainment Limited
List of Significant Subsidiaries
As of December 31, 2023
1. | COD Resorts Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China |
2. | MCO Cotai Investments Limited, incorporated in the Cayman Islands |
3. | MCO Europe Holdings (NL) B.V., incorporated in the Netherlands |
4. | MCO Holdings Limited, incorporated in the Cayman Islands |
5. | MCO International Limited, incorporated in the Cayman Islands |
6. | MCO Investments Limited, incorporated in the Cayman Islands |
7. | MCO Nominee One Limited, incorporated in the Cayman Islands |
8. | Melco Resorts (Macau) Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China |
9. | Melco Resorts and Entertainment (Philippines) Corporation, incorporated in the Philippines |
10. | Melco Resorts Finance Limited, incorporated in the Cayman Islands |
11. | Melco Resorts Leisure (PHP) Corporation, incorporated in the Philippines |
12. | Melco Resorts Services Limited, incorporated in the Hong Kong Special Administrative Region of the People’s Republic of China |
13. | MPHIL Holdings No.1 Corporation, incorporated in the Philippines |
14. | MPHIL Holdings No.2 Corporation, incorporated in the Philippines |
15. | MSC Cotai Limited, incorporated in the British Virgin Islands |
16. | SCP Holdings Limited, incorporated in the British Virgin Islands |
17. | SCP One Limited, incorporated in the British Virgin Islands |
18. | SCP Two Limited, incorporated in the British Virgin Islands |
19. | Studio City Company Limited, incorporated in the British Virgin Islands |
20. | Studio City Developments Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China |
21. | Studio City Finance Limited, incorporated in the British Virgin Islands |
22. | Studio City Holdings Limited, incorporated in the British Virgin Islands |
23. | Studio City Holdings Two Limited, incorporated in the British Virgin Islands |
24. | Studio City International Holdings Limited, incorporated in the Cayman Islands |
25. | Studio City Investments Limited, incorporated in the British Virgin Islands |