Exhibit 8



|                                   |  |                          |  | 
|---------------------------------- |  | ------------------------ |  | 
|Company                            |  | Country of Incorporation |  | 
|Oak Shipping Co. Ltd.              |  | Liberia                  |  | 
|Avra Trading Co. Ltd.              |  | Liberia                  |  | 
|Romeo Shipping Company Limited     |  | Liberia                  |  | 
|Figaro Shipping Company Limited    |  | Liberia                  |  | 
|Juliet Shipping Company Limited    |  | Liberia                  |  | 
|Rigoletto Shipping Company Limited |  | Liberia                  |  | 
|Aliana Shipping Company Limited    |  | Cyprus                   |  | 
|Grevia Marine Co. Ltd.             |  | Cyprus                   |  | 
|Seaport Shipping Corp.             |  | Liberia                  |  | 
|Kingsbridge Shipping Co. Ltd.      |  | Liberia                  |  | 
|Azimuth Shipping Company Ltd.      |  | Liberia                  |  | 
|Bosphorus Shipping Co. Ltd.        |  | Liberia                  |  | 
|Oceana Shipping Company Ltd.       |  | Liberia                  |  | 
|Fortitude Shipping Co. Ltd.        |  | Malta                    |  | 
|Klera Navigation Co. Ltd.          |  | Cyprus                   |  | 
|Freeport Dominion S.A.             |  | Panama                   |  | 
|Freeport Faith S.A.                |  | Panama                   |  | 
|Ergo Glory S.A.                    |  | Panama                   |  | 
|World Excellence S.A.              |  | Panama                   |  | 
|Apollo Honour S.A.                 |  | Panama                   |  | 
|Apollo Glory S.A.                  |  | Panama                   |  | 
|Apollo Excellence S.A.             |  | Panama                   |  | 
|Activity Excellence S.A.           |  | Panama                   |  | 
|Worldwide Overseas S.A.            |  | Panama                   |  | 
|Sea Mentor S.A.                    |  | Panama                   |  | 
|Sea Polar S.A.                     |  | Panama                   |  | 
|Fortune Faith S.A.                 |  | Panama                   |  | 
|Victory Faith S.A.                 |  | Panama                   |  | 
|Victory Spirit S.A.                |  | Panama                   |  | 
|Victory Mare S.A.                  |  | Panama                   |  | 
|Universal Reserve S.A.             |  | Panama                   |  | 
|Sea Countess S.A.                  |  | Panama                   |  | 
|Global Triumph S.A.                |  | Panama                   |  | 
|Fairsea Enterprises S.A.           |  | Panama                   |  | 
|Freeport Champion S.A.             |  | Panama                   |  | 
|Prosperity Faith S.A               |  | Panama                   |  | 
|Prosperity Success S.A.            |  | Panama                   |  | 
|Mercury Emerald S.A.               |  | Panama                   |  | 
|Powerful Shipping S.A.             |  | Panama                   |  | 
|Sea Optima S.A.                    |  | Panama                   |  | 
|Shipping Celebrity S.A.            |  | Panama                   |  | 
|Southport Marine S.A.              |  | Panama                   |  | 
|Southport Maritime S.A.            |  | Panama                   |  | 
|Sea Pioneer S.A.                   |  | Panama                   |  | 
|Sea Celebrity S.A.                 |  | Panama                   |  | 
|Gladiator Shipping Services S.A.   |  | Panama                   |  | 
|Southport Navigation S.A.          |  | Panama                   |  | 
|Triton Success S.A.                |  | Panama                   |  | 
|Triton Triumph S.A.                |  | Panama                   |  | 
|Optima Maritime S.A.               |  | Panama                   |  | 
|Optima United S.A.                 |  | Panama                   |  | 
|Bayswater Trading Co. Ltd.         |  | Liberia                  |  | 
|Kerry Trading Company Limited      |  | Liberia                  |  | 
|Mare Success S.A.                  |  | Panama                   |  |