EX-8.1 4 aercap201920-fxex81.htm EXHIBIT 8.1
Exhibit 8.1

Consolidated |  |
ILFC Aruba A.V.V. |  | Aruba
ILFC Australia Holdings Pty. Ltd. |  | Australia
ILFC Australia Pty. Ltd. |  | Australia
Wombat 3495 Leasing Pty Ltd |  | Australia
Wombat 3547 Leasing Pty Ltd |  | Australia
Wombat 3668 Leasing Pty Ltd |  | Australia
Wombat V Leasing Pty Ltd |  | Australia
AerCap Holdings (Bermuda) Limited |  | Bermuda
AerCap International Bermuda Limited |  | Bermuda
AerCap Leasing 3034 (Bermuda) Limited |  | Bermuda
AerCap Leasing MSN 2413 (Bermuda) Limited |  | Bermuda
AerFunding 1 Limited |  | Bermuda
AerFunding Bermuda Leasing Limited |  | Bermuda
Aircraft Lease Securitisation II 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
GLS Atlantic Alpha Limited |  | Bermuda
Goldstream Aircraft Leasing Limited |  | Bermuda
ILFC (Bermuda) 5, Ltd. |  | Bermuda
ILFC (Bermuda) III, Ltd. |  | Bermuda
International Lease Finance Corporation, Limited |  | Bermuda
Lare Leasing Limited |  | Bermuda
LC (BERMUDA) NO 2 L.P. |  | Bermuda
LC (BERMUDA) 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
Wahaflot Leasing 3699 (Bermuda) Limited |  | Bermuda
Westpark 1 Aircraft Leasing Limited |  | Bermuda
Whitestream Aircraft Leasing Limited |  | Bermuda
Whitney Leasing Limited |  | Bermuda
AerCap Aircraft Purchase Limited |  | Cayman Islands
AerCap HK-320-A Limited |  | Cayman Islands
AerCap HK-320-B Limited |  | Cayman Islands
AerCap HK-320-C Limited |  | Cayman Islands
ILFC Cayman Limited |  | Cayman Islands

1

Eaststar Limited |  | China
North Star Company Limited |  | China
Southstar Limited |  | China
Sunstar Limited |  | China
Calais Location S.A.R.L. |  | France
Grenoble Location S.A.R.L. |  | France
ILFC France S.A.R.L. |  | France
Nancy Location S.A.R.L. |  | France
Whitney France Leasing S.A.R.L. |  | France
Aerborne Funding II Limited |  | Ireland
AerBorne Funding Limited |  | Ireland
AerCap A330 Holdings Limited |  | Ireland
AerCap Administrative Services Limited |  | Ireland
AerCap Aircraft 73B-30661 Limited |  | Ireland
AerCap Aircraft 73B-32841 Limited |  | Ireland
AerCap Aircraft 77B-32717 Limited |  | Ireland
AerCap Asset Finance Limited |  | Ireland
AerCap Cash Manager Limited |  | Ireland
AerCap Celtavia 4 Limited |  | Ireland
AerCap Engine Leasing Limited |  | Ireland
AerCap Finance Limited |  | Ireland
AerCap Financial Services (Ireland) Limited |  | Ireland
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 3034 Limited |  | Ireland
AerCap Leasing 32A-2406 Limited |  | Ireland
AerCap Leasing 32A-2448 Limited |  | Ireland
AerCap Leasing 8 Limited |  | Ireland
AerCap Leasing 946 Limited |  | Ireland
AerCap Partners 2 Holding Limited |  | Ireland
AerCap Partners 2 Limited |  | Ireland
AerCap Partners 767 Holdings Limited |  | Ireland
AerCap Partners 767 Limited |  | Ireland
AerCap Partners I Holding Limited |  | Ireland
AerCap Partners I Limited |  | Ireland
AerFi Group Limited |  | Ireland
AerVenture Export Leasing Limited |  | Ireland
AerVenture Limited |  | Ireland
Aircraft Portfolio Holding Company Limited |  | Ireland
Aircraft Portfolio Holding Company No. 2 Limited |  | Ireland

2

Exhibit 8.1

Andes Aircraft Leasing Limited |  | Ireland
Andromeda Aircraft Leasing Limited |  | Ireland
Annamite Aircraft Leasing Limited |  | Ireland
Arctic Leasing No.2 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
Ballymoon Aircraft Solutions Limited |  | Ireland
Ballysky Aircraft Ireland Limited |  | Ireland
Ballystar Aircraft Solutions Limited |  | Ireland
BlowfishFunding Limited |  | Ireland
Burgundy Aircraft Leasing Limited |  | Ireland
Calliope Limited |  | Ireland
Camden Aircraft Leasing Limited |  | Ireland
Cash Manager Limited |  | Ireland
Castletroy Leasing Limited |  | Ireland
CelestialFunding Limited |  | Ireland
Celtago Funding Limited |  | Ireland
Celtago II Funding 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
CuttlefishFunding Limited |  | Ireland
Danang Aircraft Leasing Limited |  | Ireland
Danang Aircraft Leasing No. 2 Limited |  | Ireland
DartfishFunding Designated Activity Company |  | Ireland
Delos Aircraft 76B-29387 Designated Activity Company |  | Ireland
Delos 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

3

FirefishFunding Limited |  | Ireland
Flotlease MSN 3699 Limited |  | Ireland
Flotlease MSN 973 Limited |  | Ireland
FlyFunding Limited |  | Ireland
Flying Fortress Ireland Leasing Limited |  | Ireland
Fortress Aircraft 32A-2730 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
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 Limited |  | Ireland
Gunung Leasing Limited |  | Ireland
Harmonic Aircraft Leasing Limited |  | Ireland
Hyperion Aircraft Financing Limited |  | Ireland
Hyperion Aircraft 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-2064 Limited |  | Ireland
ILFC Aircraft 32A-2076 Limited |  | Ireland
ILFC Aircraft 32A-2279 Limited |  | Ireland
ILFC Aircraft 32A-2707 Limited |  | Ireland
ILFC Aircraft 32A-2726 Limited |  | Ireland
ILFC Aircraft 32A-2797 Limited |  | Ireland
ILFC Aircraft 32A-3065 Limited |  | Ireland
ILFC Aircraft 32A-3070 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-591 Limited |  | Ireland
ILFC Aircraft 32A-666 Limited |  | Ireland
ILFC Aircraft 33A-1284 Limited |  | Ireland
ILFC Aircraft 33A-253 Limited |  | Ireland
ILFC Aircraft 33A-272 Limited |  | Ireland
ILFC Aircraft 33A-432 Limited |  | Ireland
ILFC Aircraft 33A-444 Limited |  | Ireland
ILFC Aircraft 33A-454 Limited |  | Ireland

4

Exhibit 8.1

ILFC Aircraft 33A-469 Limited |  | Ireland
ILFC Aircraft 33A-822 Limited |  | Ireland
ILFC Aircraft 33A-911 Limited |  | Ireland
ILFC Aircraft 73B-29344 Limited |  | Ireland
ILFC Aircraft 73B-29368 Limited |  | Ireland
ILFC Aircraft 73B-29369 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-30673 Limited |  | Ireland
ILFC Aircraft 73B-30694 Limited |  | Ireland
ILFC Aircraft 73B-30695 Limited |  | Ireland
ILFC Aircraft 73B-30696 Limited |  | Ireland
ILFC Aircraft 73B-30701 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-41795 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

5

Librastream Aircraft Leasing Limited |  | Ireland
Liffey Aircraft Leasing Limited |  | Ireland
Limelight Funding Limited |  | Ireland
Lishui 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 IV Limited |  | Ireland
Menelaus V Limited |  | Ireland
Menelaus VI Limited |  | Ireland
Menelaus VII Limited |  | Ireland
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
Monophonic Aircraft Leasing Limited |  | Ireland
Moonlight Aircraft Leasing (Ireland) Limited |  | Ireland
NimbusFunding Limited |  | Ireland
Pearl Funding Limited |  | Ireland
Philharmonic Aircraft Leasing Limited |  | Ireland
Platinum Aircraft Leasing Limited |  | Ireland
Polyphonic Aircraft Leasing Limited |  | Ireland
Quadrant MSN 5719 Limited |  | Ireland
Quadrant MSN 5802 Limited |  | Ireland
Quadrant MSN 5869 Limited |  | Ireland
Quiescent Holdings Limited |  | Ireland
RainbowFunding Limited |  | Ireland
Rhodium Funding Limited |  | Ireland
Riggs Leasing Limited |  | Ireland
Rouge Aircraft Leasing Limited |  | Ireland
Scandium Funding Limited |  | Ireland
Scarlet Aircraft Leasing Limited |  | Ireland
Serranus Funding Limited |  | Ireland
Shrewsbury Aircraft Leasing Limited |  | Ireland
SkyFunding II Holdings Limited |  | Ireland
SkyFunding II Limited |  | Ireland
SkyFunding Leasing 1 Limited |  | Ireland
SkyFunding Limited |  | Ireland
Skylease MSN (3365) Limited |  | Ireland

6

Exhibit 8.1

Skylease MSN (3392) Limited |  | Ireland
Skylease MSN 3545 Limited |  | Ireland
Skylease MSN 3564 Limited |  | Ireland
Skylease MSN 3574 Limited |  | Ireland
Skylease MSN 3711 Limited |  | Ireland
Skylease MSN 3778 Limited |  | Ireland
Skylease MSN 3825 Limited |  | Ireland
Skylease MSN 3859 Limited |  | Ireland
Skylease MSN 4168 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
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
Verde Aircraft Finance Limited |  | Ireland
Verde Aircraft Investment 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
AerCap IOM 2 Limited |  | Isle of Man
CRESCENT AVIATION LIMITED |  | Isle of Man
Stallion Aviation Limited |  | Isle of Man
AerCap Jet Limited |  | Jersey
Delos Finance S.a.r.l. |  | Luxembourg
ILFC Labuan ECA Ltd. |  | Malaysia
ILFC Labuan Ltd. |  | Malaysia
AerCap A330 Holdings B.V. |  | Netherlands
AerCap AerVenture Holding B.V. |  | Netherlands
AerCap Aircraft 73B-30645 B.V. |  | Netherlands

7

AerCap Aviation Solutions B.V. |  | Netherlands
AerCap B.V. |  | Netherlands
AerCap Dutch Aircraft Leasing I B.V. |  | Netherlands
AerCap Dutch Aircraft Leasing IV 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 International 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 Singapore Pte. Ltd. |  | Singapore
ILFC Singapore Pte. Ltd. |  | Singapore
32904 Sverige AB |  | Sweden
AerFi Sverige AB |  | Sweden
International Lease Finance Corporation (Sweden) AB |  | Sweden
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
Temescal UK Limited |  | United Kingdom
Whitney UK Leasing Limited |  | United Kingdom
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 U.S. Global Aviation LLC |  | United States
AerCap, LLC |  | United States
AeroTurbine, LLC |  | United States
Aircraft 32A-1658 Inc. |  | United States
Aircraft 32A-1905 Inc. |  | United States

8

Exhibit 8.1

Aircraft 32A-1946 Inc. |  | United States
Aircraft 32A-2024 Inc. |  | United States
Aircraft 32A-2594 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-152 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-28249 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-30671 Inc. |  | United States
Aircraft 73B-30730 Inc. |  | United States
Aircraft 73B-32796 Inc. |  | United States
Aircraft 73B-32841 Inc. |  | United States
Aircraft 73B-38821 Inc. |  | United States
Aircraft 73B-41794 Inc. |  | United States
Aircraft 73B-41796 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-27600 Inc. |  | United States
Aircraft 76B-27613 Inc. |  | United States
Aircraft 76B-28132 Inc. |  | United States
Aircraft 76B-28206 Inc. |  | United States
Aircraft 77B-29404 Inc. |  | United States
Aircraft 77B-32723 Inc. |  | United States

9

Aircraft Andros Inc. |  | United States
Aircraft B757 29377 Inc. |  | United States
Aircraft B757 29382 Inc. |  | United States
Aircraft B767 29388 Inc. |  | United States
Aircraft Lotus Inc. |  | 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
Camden Aircraft Leasing Trust |  | United States
Charmlee Aircraft Inc. |  | United States
Cloudbreak Aircraft Leasing Inc. |  | 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
Grand Staircase Aircraft, LLC |  | 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
Maiden Leasing, LLC |  | United States
Park Topanga Aircraft, LLC |  | United States
Pelican 35302, Inc. |  | United States
Temescal Aircraft, LLC |  | United States
Whitney US Leasing, Inc. |  | United States

Participations |  |
AerDragon Aviation Partners Limited and Subsidiaries (16.7%) |  | Ireland
Peregrine Aviation Company Limited and Subsidiaries (9.5%) |  | Ireland
AerLift Leasing Limited and Subsidiaries (39.3%) |  | Isle of Man
Acsal Holdco LLC (19.4%) |  | United States

10

Exhibit 8.1
11