EX-8.1 16 d1008014_ex8-1.htm
Exhibit 8.1

Name of Significant Subsidiary | Country of Incorporation | Portion of Ownership Interest
TOP Tanker Management Inc. | Marshall Islands | 100%
Top Bulker Management Inc. | Marshall Islands | 100%
Top Tankers (U.K.) Limited | United Kingdom | 100%
Helidona Shipping Company Limited | Marshall Islands | 100%
Gramos Shipping Company Inc. | Marshall Islands | 100%
Vermio Shipping Company Limited | Marshall Islands | 100%
Rupel Shipping Company Inc. | Marshall Islands | 100%
Mytikas Shipping Company Limited | Marshall Islands | 100%
Litochoro Shipping Company Limited | Marshall Islands | 100%
Falakro Shipping Company Limited | Liberia | 100%
Pageon Shipping Company Limited | Cyprus | 100%
Vardousia Shipping Company Limited | Cyprus | 100%
Psiloritis Shipping Company Limited | Liberia | 100%
Parnon Shipping Company Limited | Cyprus | 100%
Menalo Shipping Company Limited | Cyprus | 100%
Pintos Shipping Company Limited | Cyprus | 100%
Pylio Shipping Company Limited | Liberia | 100%
Idi Shipping Company Limited | Liberia | 100%
Taygetus Shipping Company Ltd. | Liberia | 100%
Kalidromo Shipping Company Limited | Marshall Islands | 100%
Olympos Shipping Company Limited(MI) | Marshall Islands | 100%
Olympos Shipping Company Limited(BC) | British Cayman Islands | 100%
Kisavos Shipping Company Limited | Marshall Islands | 100%
Imitos Shipping Company Limited | Marshall Islands | 100%
Parnis Shipping Company Limited | Marshall Islands | 100%
Parnasos Shipping Company Limited | Liberia | 100%
Vitsi Shipping Company Limited | Liberia | 100%
Giona Shipping Company Limited | Marshall Islands | 100%
Lefka Shipping Company Limited | Marshall Islands | 100%
Agrafa Shipping Company Limited | Marshall Islands | 100%
Agion Oros Shipping Company Limited | Marshall Islands | 100%
Nedas Shipping Company Limited | Marshall Islands | 100%
Ilisos Shipping Company Limited | Marshall Islands | 100%
Sperhios Shipping Company Limited | Marshall Islands | 100%
Ardas Shipping Company Limited | Marshall Islands | 100%
Kifisos Shipping Company Limited | Marshall Islands | 100%
Noir Shipping S.A. | Marshall Islands | 100%
Amalfi Shipping Company Limited | Marshall Islands | 100%
Jeke Shipping Company Limited | Liberia | 100%
Japan I Shipping Company Limited | Liberia | 100%
Japan II Shipping Company Limited | Liberia | 100%
Japan III Shipping Company Limited | Liberia | 100%
Warhol Shipping Company Limited | Liberia | 100%
Lichtenstein Shipping Company Limited | Liberia | 100%
Banksy Shipping Company Limited | Liberia | 100%
Indiana R Shipping Company Limited | Liberia | 100%
Britto Shipping Company Limited | Liberia | 100%
Hongbo Shipping Company Limited | Liberia | 100%
Ierissos Shipping Inc. | Marshall Islands | 100%

SK 23116 0005 1008014