Exhibit 8.01
SUBSIDIARIES OF THE REGISTRANT
| Subsidiary | Country | Name under which the Subsidiary does Business |
| BRF GmbH | Austria | BRF GmbH |
| BRF Arabia Holding Company | Saudi Arabia | BRF Arabia Holding Company |
| BRF Foods UK Ltd. | England | BRF Foods UK Ltd. |
| BRF Foods GmbH | Austria | BRF Foods GmbH |
| Al Khan Foodstuff LLC | Oman | Al Khan Foodstuff LLC |
| TBQ Foods GmbH | Austria | TBQ Foods GmbH |
| Banvit Bandirma Vitaminli | Turkey | Banvit Bandirma Vitaminli |
| Banvit Enerji ve Elektrik Uretim Ltd. Sti. | Turkey | Banvit Enerji ve Elektrik Uretim Ltd. Sti. |
| Nutrinvestments BV | The Netherlands | Nutrinvestments BV |
| Banvit ME FZE | UAE | Banvit ME FZE |
| BRF Foods LLC | Russia | BRF Foods LLC |
| BRF Global Company Nigeria Ltd. | Nigeria | BRF Global Company Nigeria Ltd. |
| BRF Global Company South Africa Proprietary Ltd. | South Africa | BRF Global Company South Africa Proprietary Ltd. |
| BRF Global GmbH | Austria | BRF Global GmbH |
| BRF Japan KK | Japan | BRF Japan KK |
| BRF Korea LLC | South Korea | BRF Korea LLC |
| BRF Shanghai Management Consulting Co. Ltd. | China | BRF Shanghai Management Consulting Co. Ltd. |
| BRF Shanghai Trading Co. Ltd. | China | BRF Shanghai Trading Co. Ltd. |
| BRF Singapore Foods PTE Ltd. | Singapore | BRF Singapore PTE Ltd. |
| Eclipse Holding Cooperatief U.A. | The Netherlands | Eclipse Holding Cooperatief U.A. |
| Buenos Aires Fortune S.A. | Argentina | Buenos Aires Fortune S.A. |
| Eclipse Latam Holdings | Spain | Eclipse Latam Holdings |
| Perdigão Europe Lda. | Portugal | Perdigão Europe Lda. |
| ProudFood Lda. | Angola | ProudFood Lda |
| Sadia Chile S.A. | Chile | Sadia Chile S.A. |
| Wellax Food Logistics C.P.A.S.U. Lda. | Portugal | Wellax Food Logistics C.P.A.S.U. Lda. |
| One Foods Holdings Ltd. | UAE | One Foods Holdings Ltd |
| Al-Wafi Food Products Factory LLC | UAE | Al-Wafi Food Products Factory LLC |
| Badi Ltd. | UAE | Badi Ltd. |
| Al-Wafi Al-Takamol International for Foods Products | Saudi Arabia | Al-Wafi Al-Takamol International for Foods Products |
| Joody Al Sharqiya Food Production Factory LLC | Saudi Arabia | Al-Wafi Al-Takamol International for Foods Products |
| BRF Kuwait Food Management Company WLL | Kuwait | BRF Kuwait Food Management Company WLL |
| One Foods Malaysia SDN. BHD. | Malaysia | One Foods Malaysia SDN. BHD. |
| Federal Foods LLC | UAE | Federal Foods LLC |
| Federal Foods Qatar | Qatar | Federal Foods Qatar |
| Establecimiento Levino Zaccardi y Cia. S.A. | Argentina | Establecimiento Levino Zaccardi y Cia. S.A. |
| BRF Energia S.A. | Brazil | BRF Energia S.A. |
| BRF Pet S.A. | Brazil | BRF Pet S.A. |
| Hecosul Alimentos Ltda. | Brazil | Hecosul Alimentos Ltda. |
| Hercosul Distribuição Ltda. | Brazil | Hercosul Distribuição Ltda. |
| Hercosul International S.R.L. | Paraguay | Hercosul International S.R.L. |
| Hercosul Soluções em Transportes Ltda. | Brazil | Hercosul Soluções em Transportes Ltda. |
| Mogiana Alimentos S.A. | Brazil | Mogiana Alimentos S.A. |
| Potengi Holdings S.A. | Brazil | Potengi Holdings S.A. |
| PR-SAD Administração de bem próprio S.A. | Brazil | PR-SAD Administração de bem próprio S.A. |
| PSA Laboratório Veterinário Ltda. | Brazil | PSA Laboratório Veterinário Ltda. |
| Sadia Alimentos S.A. | Argentina | Sadia Alimentos S.A. |
| Sadia Uruguay S.A. | Uruguay | Sadia Uruguay S.A. |
| Vip S.A. Empreendimentos e Participações Imobiliárias | Brazil | Vip S.A. Empreendimentos e Participações Imobiliárias |
| BRF Investimentos Ltda. | Brazil | BRF Investimentos Ltda. |