| Exhibit 21 | ||||||||
| Subsidiaries of Comtech Telecommunications Corp.* | ||||||||
Subsidiaries | Jurisdiction of Incorporation | |||||||
| Comtech Satellite Network Technologies, Inc. | Delaware | |||||||
Comtech Mobile Datacom LLC (a subsidiary of Comtech Systems, Inc.) | Delaware | |||||||
| Comtech Systems, Inc. (a subsidiary of TeleCommunication Systems, Inc.) | Delaware | |||||||
Comtech Satellite Network Technologies, Corp. | Canada | |||||||
| TeleCommunication Systems, Inc. | Maryland | |||||||
| NextGen Communications, Inc. (a subsidiary of TeleCommunication Systems, Inc.) | Maryland | |||||||
| Comtech Solacom Technologies, Inc. | Canada | |||||||
| Solacom Technologies (US), Inc. | Delaware | |||||||
| Comtech NextGen LLC (a subsidiary of TeleCommunications Systems, Inc.) | Delaware | |||||||
| Comtech UK Holdings Limited | United Kingdom | |||||||
| CGC Technology Limited (a subsidiary of Comtech UK Holdings Limited) | United Kingdom | |||||||
| Sheet Metal Precision Limited (a subsidiary of Comtech UK Holdings Limited) | United Kingdom | |||||||
| NG-911, Inc. | Iowa | |||||||
| Comtech Technologies, LLC | Russia | |||||||
| * | Pursuant to Item 601(b)(21)(ii) of Regulation S-K, the names of other subsidiaries of Comtech are omitted because, considered in the aggregate, they would not constitute a significant subsidiary as of the end of the year covered by this report. | |||||||