Exhibit 8.1
Subsidiaries as of November 30, 2023
Name | Jurisdiction of Incorporation or Organization | |
| Abarco LLC | Armenia | |
| ACN 066 441 067 Pty Limited | Australia | |
| ACN 092 468 883 Pty Limited | Australia | |
| ACN 149 603 494 Pty Limited | Australia | |
| Acora LLC | Georgia | |
| AdjaraPay LLC | Georgia | |
| Advanced Systems, LLC | Georgia | |
| Amaya Dominicana SRL | Dominican Republic | |
| Amaya Gaming Group (Kenya) Limited | Kenya | |
| Amaya Group SRL | Moldova, Republic of | |
| Atlas Holdings LLC | Georgia | |
| Avayo Limited | United Kingdom | |
| Aviator LLC | Georgia | |
| Belgard Management Limited | United Kingdom | |
| BetEasy DFS Holdings Pty Limited | Australia | |
| BetEasy Pty Limited | Australia | |
| Betfair Casino Limited | Malta | |
| Betfair Europe PLC | Malta | |
| Betfair General Betting Limited | United Kingdom | |
| Betfair Group Limited | United Kingdom | |
| Betfair Holding (Malta) Ltd | Malta | |
| Betfair Interactive US Financing LLC | United States | |
| Betfair Interactive US LLC | United States | |
| Betfair International Plc | Malta | |
| Betfair International Spain S.A. | Spain | |
| Betfair Italia S.R.L. | Italy | |
| Betfair Limited | United Kingdom | |
| Betfair Poker Holdings Limited | Malta | |
| Betfair Romania Development SRL | Romania | |
| Betfair US LLC | United States | |
| BIU SUB LLC | United States | |
| Bloomlane Pty Ltd | Australia | |
| Bonne Terre Limited | Guernsey | |
| Cabarco LLC | Armenia | |
| Cayden Limited | Isle of Man | |
| Comra LLC | Georgia | |
| Core Gaming Limited | United Kingdom | |
| CT Networks Limited | Isle of Man | |
| Cyan Bidco Limited | United Kingdom | |
| Cyan Blue International Limited | Malta | |
| Cyan Blue Odds LT, UAB | Lithuania | |
| Cyan Blue Topco Limited | Jersey |
| D McGranaghan Limited | United Kingdom | |
| Diamond Link Limited | Malta | |
| Draft Player Reserve LLC | United States | |
| Draftstars Pty Limited | Australia | |
| Fandom Gaming, Inc. | United States | |
| FanDuel Canada ULC | Canada | |
| FanDuel Deposits LLC | United States | |
| FanDuel Group Financing LLC | United States | |
| FanDuel Group Parent LLC | United States | |
| FanDuel Group plc | United Kingdom | |
| FanDuel Group, Inc. | United States | |
| FanDuel Inc. | United States | |
| FANDUEL INTERNATIONAL, LTD | United Kingdom | |
| FanDuel Limited | United Kingdom | |
| FanDuel PA LLC | United States | |
| FanDuel SG Deposits LLC | United States | |
| FanDuel SG LLC | United States | |
| Fastball Parent 1 Inc. | United States | |
| Fastball Parent 2 Inc. | United States | |
| Fastball Parent 3 Limited | United Kingdom | |
| Flutter Entertainment Holdings Ireland Limited | Ireland | |
| Flutter Entertainment plc | Ireland | |
| Flutter Financing BV | Netherlands | |
| Flutter Holdings B.V. | Netherlands | |
| Flutter Holdings US, LLC | United States | |
| Flutter Treasury Designated Activity Company | Ireland | |
| Flutter.com LLC | United States | |
| Forceclub LLC | Belarus | |
| Free To Play Australia Pty Ltd | Australia | |
| Global Poker Tours Limited | Isle of Man | |
| Global Sports Derivatives Limited | Ireland | |
| GP Services Intermedia SA | Costa Rica | |
| Halfords Denmark Aps | Denmark | |
| Halfords Media (IOM) Limited | Isle of Man | |
| Halfords Media (Italy) SRL | Italy | |
| Halfords Media (UK) Limited | United Kingdom | |
| Halfords Media Spain SL | Spain | |
| Hestview Limited | United Kingdom | |
| Hippodrome Casino Limited | United Kingdom | |
| Hippodrome Holdings Limited | United Kingdom | |
| HRTV HOLDCO LLC | United States | |
| HRTV LLC | United States | |
| IASBet.com Pty Ltd | Australia | |
| iBus Media (Malta) Ltd | Malta | |
| iBus Media Limited | Isle of Man |
| Insightmarket Limited | United Kingdom | |
| Interactive Payments Inc. | Canada | |
| International All Sports Limited | Australia | |
| Junglee Games India Private Limited | India | |
| Junglee Games, Inc. | United States | |
| K. O’R Enterprises Unlimited Company | Ireland | |
| Keiem Limited | Malta | |
| Labranza Limited | Cyprus | |
| Linicom Limited | Malta | |
| Linicom Subco Limited | Israel | |
| London Multi-asset Exchange (Holdings) Limited | United Kingdom | |
| LUDENS ONLINE GAMING PRIVATE LIMITED | India | |
| Mediaplay Ltd | United Kingdom | |
| Minute Media Inc. | Cayman Islands | |
| Motamashe LLC | Georgia | |
| Naris Limited | Isle of Man | |
| NumberFire, Inc. | United States | |
| ODS Holding LLC | United States | |
| ODS Properties, Inc. | United States | |
| ODS Technologies L.P. | United States | |
| Paddy Power (Northern Ireland) Limited | United Kingdom | |
| Paddy Power Australia Pty Ltd | Australia | |
| Paddy Power Betfair Limited | Ireland | |
| Paddy Power Entertainment Limited | Isle of Man | |
| Paddy Power Financials Limited | Ireland | |
| Paddy Power Holdings Limited | Isle of Man | |
| Paddy Power Isle of Man Limited | Isle of Man | |
| Paddy Power Luxembourg S.a.r.l. | Luxembourg | |
| Paddy Power Online Limited | Isle of Man | |
| Paddy Power Risk Management Services Limited | Isle of Man | |
| Paddy Power Services Limited | Guernsey | |
| Play Dibz Limited | Ireland | |
| Polco Limited | Malta | |
| Portway Press Limited | United Kingdom | |
| Power Leisure Bookmakers Limited | United Kingdom | |
| PPB Counterparty Services Limited | Malta | |
| PPB Developments and Insights Limited | Ireland | |
| PPB Entertainment Limited | Malta | |
| PPB Financing Unlimited Company | Ireland | |
| PPB Games Limited | Malta | |
| PPB GE Limited | Ireland | |
| PPB Treasury Unlimited Company | Ireland | |
| Pridepark Developments Limited | Ireland | |
| PS Intellectual Holdings Limited | Isle of Man | |
| Publipoker SRL | Italy |
| PYR Software Limited | Canada | |
| Rational Entertainment Enterprises Limited | Isle of Man | |
| Rational Entertainment Ventures Limited | Isle of Man | |
| Rational FT Enterprises (Malta) Limited | Malta | |
| Rational FT Enterprises Limited | Isle of Man | |
| Rational FT Holdings Limited | Isle of Man | |
| Rational Intellectual Holdings Limited | Isle of Man | |
| Rational Live Events (Malta) Limited | Malta | |
| Rational Networks Limited | Malta | |
| Rational Poker School Limited | Isle of Man | |
| Rational Resources Limited | Malta | |
| Rational Services (India) LLP | India | |
| REEL Denmark Limited | Isle of Man | |
| REEL Estonia Limited | Isle of Man | |
| REEL Europe Limited | Malta | |
| REEL Germany Limited | Malta | |
| REEL Italy Limited | Malta | |
| REEL Malta Ltd | Malta | |
| RG Cash Plus Limited | Isle of Man | |
| Sachiko Gaming Private Limited | India | |
| SBA Services Pty Limited | Australia | |
| Showdown Sports, Inc. | United States | |
| Silvercenturion Techsolutions Private Limited | India | |
| SINGULAR GROUP DOOEL Skopje | North Macedonia, Republic of | |
| Singular Group, LLC | Georgia | |
| Singular Holding Limited | Malta | |
| Singular Trading Limited | Malta | |
| Sisal Albania SHPK | Albania | |
| Sisal Gaming S.r.l. | Italy | |
| Sisal Germany GmbH | Germany | |
| SISAL ITALIA S.P.A | Italy | |
| Sisal Jeux Maroc S.a.s | Morocco | |
| Sisal Juego Espana S.A. | Spain | |
| Sisal Lotérie Maroc S.a.r.l. | Morocco | |
| Sisal S.p.A. | Italy | |
| Sisal Şans İnteraktif Hizmetler ve Şans Oyunları Yatırımları A.Ş. | Turkey | |
| Sisal Technology Tunisia Societe a Responsabilite Limitee | Tunisia | |
| Sisal Technology Yazılım Anonim Şirketi | Turkey | |
| SISALŞANS DİJİTAL VE ELEKTRONİK ŞANS OYUNLARI VE YAYINCILIK ANONİM ŞİRKETİ | Turkey | |
| Sphene (International) Limited | Gibraltar | |
| SportingBet Australia Holdings Pty Limited | Australia | |
| Sportsbet Pty Ltd | Australia | |
| SportsGrid, Inc. | United States | |
| SPORTYSTUFFTV LIMITED | United Kingdom |
| Stack Eventos Esportivos S.A. | Brazil | |
| Stars Fantasy Sports Holdco, LLC | United States | |
| Stars Fantasy Sports Subco, LLC | United States | |
| Stars Fantasy Sports, LLC | United States | |
| Stars Group (Canada) Inc. | Canada | |
| Stars Group (US) Co-Borrower, LLC | United States | |
| Stars Group (US) Holdings, LLC | United States | |
| Stars Group Holdings (UK) Limited | United Kingdom | |
| Stars Group Holdings BV | Netherlands | |
| Stars Group Holdings Canada Inc | Canada | |
| Stars Group Holdings Cooperative U.A | Netherlands | |
| Stars Group Services Canada Inc | Canada | |
| Stars Group Services USA Corporation | United States | |
| Stars Group UK1 Limited | United Kingdom | |
| Stars Group UK2 Limited | United Kingdom | |
| Stars Interactive Asia (Malta) Limited | Malta | |
| Stars Interactive Holdings (IOM) Limited | Isle of Man | |
| Stars Interactive Intellectual (AUS) Holdings Pty Limited | Australia | |
| Stars Interactive Israel Ltd | Israel | |
| Stars Interactive Limited | Isle of Man | |
| Stars Interactive NJ (IR) Services Limited | Ireland | |
| Stars Interactive PS Holdings Limited | Isle of Man | |
| Stars Interactive Services (Bulgaria) EOOD | Bulgaria | |
| Stars Interactive Services (Israel) Ltd | Israel | |
| Stars Mobile Limited | Isle of Man | |
| Stars Play Mobile Ireland Limited | Ireland | |
| StarStreet LLC | United States | |
| The iTech Resource Group LLC | United States | |
| The Rebate Company, LLC | United States | |
| The Sporting Exchange (Clients) Limited | United Kingdom | |
| The Sporting Exchange Limited | United Kingdom | |
| The Stars Group Inc. | Canada | |
| Timeform Limited | United Kingdom | |
| Tombola (Canada) Limited | Canada | |
| Tombola (International) plc | Gibraltar | |
| Tombola International Malta Plc | Malta | |
| Tombola Italy S.r.l | Italy | |
| Tombola Limited | United Kingdom | |
| Tombola Services B.V. | Netherlands | |
| Tombola Services Denmark ApS | Denmark | |
| Tombola Services Germany GmbH | Germany | |
| Tombola Services SL | Spain | |
| Trackside Live Productions, LLC | United States | |
| Tradefair Spreads Limited | United Kingdom | |
| Trinitech EOOD | Bulgaria |
| TSE (International) Limited | United Kingdom | |
| TSE Data Processing Limited | Ireland | |
| TSE Development Limited | United Kingdom | |
| TSE Global Limited | United Kingdom | |
| TSE Holdings Limited | United Kingdom | |
| TSE Malta LP | Gibraltar | |
| TSE Services Limited | Gibraltar | |
| TSE US LLC | United States | |
| TSED Unipessoal LDA | Portugal | |
| TSG Atlantic Limited | Isle of Man | |
| TSG Australia Holdings Pty Ltd | Australia | |
| TSG Australia Pty Limited | Australia | |
| TSG Australia Wagering Pty Limited | Australia | |
| TSG Interactive (Malta) Limited | Malta | |
| TSG Interactive Canada Inc. | Canada | |
| TSG Interactive Canada Ltd | Malta | |
| TSG Interactive Gaming Europe Limited | Malta | |
| TSG Interactive Plc | Malta | |
| TSG Interactive Services (Ireland) Limited | Ireland | |
| TSG Interactive Services Limited | Isle of Man | |
| TSG Interactive Spain S.A. | Spain | |
| TSG Interactive US Services Limited | United States | |
| TSG Italy SRL | Italy | |
| TSG N.T. Pty Limited | Australia | |
| TSG Platforms (Ireland) Limited | Ireland | |
| TSG Services Israel Ltd | Israel | |
| TSGA Holdco Pty Limited | Australia | |
| TSGA Pty Limited | Australia | |
| TSS Sweden AB | Sweden | |
| United Channel Media Limited | Malta | |
| William Hill Victoria LP | Australia | |
| Winslow Four | Cayman Islands | |
| Winslow One Limited | United Kingdom | |
| Winslow Three Limited | Cayman Islands | |
| Winslow Two | United Kingdom | |
| Worldwide Independent Trust Limited | Isle of Man |
