Exhibit 8.1
The following table lists the Company’s significant subsidiaries as at March 28, 2024. Unless otherwise indicated, the Company owns a 100% controlling interest in each of the following subsidiaries.
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| Entity Name | Jurisdiction of Formation |
| Kool Crystal Corporation | Marshall Islands |
| Kool Glacier Corporation | Marshall Islands |
| Kool Ice Corporation | Marshall Islands |
| Kool Kelvin Corporation | Marshall Islands |
| Golar Hull M2021 Corporation | Marshall Islands |
| Kool Blizzard Corporation | Marshall Islands |
| Kool Husky Corporation | Marshall Islands |
| Kool Frost Corporation | Marshall Islands |
| The Cool Pool Limited | Marshall Islands |
| Cool Company Management d.o.o. | Croatia |
| Cool Company Management AS | Norway |
| Cool Company Management Ltd | United Kingdom |
| Cool Company Management Malaysia Sdn Bhd | Malaysia |
| Pernli Marine Limited | Liberia |
| Persect Marine Limited | Liberia |
| Felox Marine Limited | Liberia |
| Respent Marine Limited | Liberia |
| Kool Panther Corporation | Liberia |
| Kool Tiger Corporation | Liberia |
The above table excludes mention of the lessor variable interest entity (“lessor VIE”) that we have leased a vessel from under a finance lease. The lessor VIE is wholly-owned, newly formed special purpose vehicle (“SPV”) of a financial institution. While we do not hold any equity investment in this SPV, we have concluded that we are the primary beneficiary of the lessor VIE and accordingly have consolidated this entity into our financial results.
