EXHIBIT 8.1

SEASPAN CORPORATION

SUBSIDIARIES



|                                              |  |                           |  |                                                                                     
|--------------------------------------------- |  | ------------------------- |  | ------------------------------------------------------------------------------------
|COMPANY NAME                                  |  | INCORPORATIONJURISDICTION |  | OWNERSHIP                                                                           
|Seaspan Finance I Co. Ltd.                    |  | Marshall Islands          |  | Seaspan Corporation owns 100%                                                       
|Seaspan Finance II Co. Ltd.                   |  | Marshall Islands          |  | Seaspan Corporation owns 100%                                                       
|Seaspan Finance III Co. Ltd.                  |  | Marshall Islands          |  | Seaspan Corporation owns 100%                                                       
|Seaspan 2177 Ltd.                             |  | Marshall Islands          |  | Seaspan Corporation owns 100%                                                       
|Seaspan HN 126 Ltd.                           |  | Marshall Islands          |  | Seaspan Corporation owns 100%                                                       
|Seaspan Investment I Ltd                      |  | Marshall Islands          |  | Seaspan Corporation owns 100%                                                       
|Seaspan YZJ 983 Ltd.                          |  | Marshall Islands          |  | Seaspan Corporation owns 100%                                                       
|Seaspan YZJ 985 Ltd.                          |  | Marshall Islands          |  | Seaspan Corporation owns 100%                                                       
|Seaspan YZJ 993 Ltd.                          |  | Marshall Islands          |  | Seaspan Corporation owns 100%                                                       
|Seaspan Holding 140 Ltd.                      |  | Marshall Islands          |  | Seaspan Corporation owns 100%                                                       
|Seaspan 140 Ltd.                              |  | Marshall Islands          |  | Seaspan Holding 140 Ltd. owns 100%                                                  
|Seaspan (Asia) Corporation                    |  | Marshall Islands          |  | Seaspan Corporation owns 100%                                                       
|Seaspan Containership 2180 Ltd.               |  | Marshall Islands          |  | Seaspan (Asia) Corporation owns 100%                                                
|Seaspan Containership 2177 Ltd.               |  | Marshall Islands          |  | Seaspan (Asia) Corporation owns 100%                                                
|Seaspan Containership 2181 Ltd.               |  | Marshall Islands          |  | Seaspan (Asia) Corporation owns 100%                                                
|Seaspan Containership S452 Ltd.               |  | Marshall Islands          |  | Seaspan (Asia) Corporation owns 100%                                                
|Seaspan Management Services Ltd.              |  | Bermuda                   |  | Seaspan Corporation owns 100%                                                       
|Seaspan Advisory Services Ltd.                |  | Bermuda                   |  | Seaspan Management Services Ltd. owns 100%                                          
|Seaspan Ship Management Ltd.                  |  | British Columbia          |  | Seaspan Management Services Ltd. owns 100%                                          
|Seaspan Crew Management Ltd.                  |  | Bahamas                   |  | Seaspan Ship Management Ltd. owns 100%                                              
|Seaspan Crew Management India Private Limited |  | India                     |  | Seaspan Ship Management Ltd. owns 0.01% and Seaspan Crew Management Ltd. owns 99.99%