EXHIBIT 8.1

List of Subsidiaries of Embraer S.A.



|                                                      |  |                              
|----------------------------------------------------- |  | -----------------------------
|Name                                                  |  | Jurisdiction of Incorporation
|Embraer Aircraft Holding, Inc.                        |  | Delaware, U.S.A.             
|Embraer Aircraft Customer Services, Inc.              |  | Florida, U.S.A.              
|Embraer Aircraft Maintenance Services, Inc.           |  | Delaware, U.S.A.             
|Embraer Services, Inc.                                |  | Delaware, U.S.A.             
|Embraer Executive Jet Services, LLC                   |  | Delaware, U.S.A.             
|Embraer Executive Aircraft, Inc.                      |  | Delaware, U.S.A.             
|Embraer Training Services, LLC                        |  | Delaware, U.S.A.             
|Embraer Aero Seating Technologies, LLC                |  | Delaware, U.S.A.             
|Embraer CAE Training Services, LLC                    |  | Delaware, U.S.A.             
|Embraer Engineering & Technology Center USA, Inc.     |  | Delaware, U.S.A.             
|Embraer Credit Limited  ECL, LLC                     |  | Delaware, U.S.A.             
|Embraer Defense and Security, Inc.                    |  | Delaware, U.S.A.             
|Indústria Aeronáutica Neiva Ltda.                     |  | Brazil                       
|ELEB Equipamentos Ltda.                               |  | Brazil                       
|Embraer GPX Ltda.                                     |  | Brazil                       
|ECC do Brasil Participações S.A.  Em Liquidação      |  | Brazil                       
|Embraer Defesa e Segurança Participações S.A.         |  | Brazil                       
|AtechNegócios em Tecnologias S.A.                    |  | Brazil                       
|Bradar Indústria S.A.                                 |  | Brazil                       
|Bradar Aerolevantamento Ltda.                         |  | Brazil                       
|SAVIS Tecnologia e Sistemas S.A.                      |  | Brazil                       
|Visiona Tecnologia Espacial S.A.                      |  | Brazil                       
|Embraer Aviation Europe  EAE                         |  | France                       
|Embraer Aviation International  EAI                  |  | France                       
|Embraer Europe SARL                                   |  | France                       
|Embraer Australia Pty Ltd.                            |  | Australia                    
|Harbin Embraer Aircraft Industry Co., Ltd.            |  | China                        
|Embraer (China) Aircraft Technical Services Co., Ltd. |  | China                        
|Embraer Spain Holding Co., SL                         |  | Spain                        
|ECC Investment Switzerland AG                         |  | Switzerland                  
|ECC Insurance & Financial Company Limited.            |  | Cayman Islands, BWI          
|Embraer Finance Ltd.                                  |  | Cayman Islands, BWI          
|Embraer Overseas Limited                              |  | Cayman Islands, BWI          
|Embraer Portugal , S.A.                               |  | Portugal                     
|Embraer Portugal Estruturas Metálicas, S.A.           |  | Portugal                     
|Embraer Portugal Estruturas em Compósitos, S.A.       |  | Portugal                     
|Airholding  SGPS, S.A.                               |  | Portugal                     
|OGMAIndústria Aeronáutica de Portugal S.A.           |  | Portugal                     
|ECC Leasing Company Limited.                          |  | Ireland                      
|Embraer Asia Pacific Pte Ltd.                         |  | Singapore                    
|Embraer CAE Training Services (UK) Limited            |  | United Kingdom               
|Embraer Merco S.A..                                   |  | Uruguay                      
|Visiona International B.V.                            |  | Netherlands                  
|Embraer Netherlands Finance B.V.                      |  | Netherlands                  
|Embraer Netherlands B.V.                              |  | Netherlands                  



|* | None of the subsidiaries listed is a significant subsidiary for purposes of Regulation S-X under the Securities Exchange Act of 1934, as amended, see item 4D of the Annual Report on Form 20-F to which this Exhibit 8.1
is an exhibit. The list does not include (i) certain joint ventures (see item 4B of the Annual Report on Form 20-F to which this Exhibit 8.1 is an exhibit for more information on such joint ventures and entities established in our strategic
alliances) and (ii) certain non-material special purpose vehicles.
|- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------