Exhibit 8.1



List of Subsidiaries



|Name of company                                  |  | Country of incorporation orestablishment |  | Attributable equity interest held       
|------------------------------------------------ |  | ---------------------------------------- |  | ----------------------------------------
|Amira Nature Foods Ltd (“Amira Mauritius”)       |  | Mauritius                                |  | 100% by ANFI                            
|                                                 |  |                                          |  |                                         
|Amira I Grand Foods Inc.                         |  | British Virgin Islands                   |  | 100% by Amira Mauritius                 
|                                                 |  |                                          |  |                                         
|Amira Grand I Foods Inc.                         |  | United States                            |  | 100% by Amira I Grand Foods Inc. (BVI)  
|                                                 |  |                                          |  |                                         
|Amira K.A. Foods International DMCC              |  | UAE                                      |  | 100% by  Amira I Grand Foods Inc. (BVI) 
|                                                 |  |                                          |  |                                         
|Amira Pure Foods Private Limited (“Amira India”) |  | India                                    |  | 80.4% by Amira Mauritius                
|                                                 |  |                                          |  |                                         
|Amira I Grand Foods Inc.                         |  | United States                            |  | 100% by Amira India                     
|                                                 |  |                                          |  |                                         
|Amira Food Pte. Ltd.                             |  | Singapore                                |  | 100% by Amira India                     
|                                                 |  |                                          |  |                                         
|Amira C Foods International DMCC                 |  | UAE                                      |  | 100% by Amira India                     
|                                                 |  |                                          |  |                                         
|Amira Foods (Malaysia) SDN. BHD.                 |  | Malaysia                                 |  | 100% by Amira Food PTE Ltd.             
|                                                 |  |                                          |  |                                         
|Amira Basmati Rice GmbH EUR EUR*                 |  | Germany                                  |  | 100% by Amira C Foods International DMCC
|                                                 |  |                                          |  |                                         
|Basmati Rice North America LLC                   |  | United States                            |  | 100% by Amira C Foods International DMCC
|                                                 |  |                                          |  |                                         
|Amira G Foods Limited                            |  | United Kingdom                           |  | 100% by Amira C Foods International DMCC
|                                                 |  |                                          |  |                                         
|Amira Ten Nigeria Limited                        |  | Nigeria                                  |  | 100% by Amira C Foods International DMCC



*Formerly
known as “Basmati Rice GmbH Europe”