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| Exhibit 21 | |
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| Subsidiaries of Comtech Telecommunications Corp.* | |
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| Subsidiaries | Jurisdiction of Incorporation |
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| Comtech AeroAstro, Inc. | Delaware |
| Comtech EF Data Corp. | Delaware |
| Comtech EF Data Pte. Ltd. (a subsidiary of Comtech EF Data Corp.) | Singapore |
| Comtech Mobile Datacom Corporation | Delaware |
| Comtech PST Corp. | New York |
| Comtech Systems, Inc. | Delaware |
| Comtech Xicom Technology, Inc. | California |
| Beijing Comtech EF Data Equipment Repair Service, Co., Ltd. (a subsidiary of Comtech EF Data Corp.) | China |
| Memotec Inc. (a subsidiary of Comtech EF Data Corp.) | Canada |
| Xicom Technology Europe, Ltd. (a subsidiary of Comtech Xicom Technology, Inc.) | United Kingdom |
| TeleCommunication Systems, Inc. | Maryland |
| NextGen Communications, Inc. (a subsidiary of TeleCommunication Systems, Inc.) | Maryland |
| microDATA LLC (a subsidiary of TeleCommunication Systems, Inc.) | Maryland |
| microDATA GIS, Inc. (a subsidiary of microDATA LLC) | Vermont |
| Comtech Solacom Technologies, Inc. | Canada |
| Solacom Technologies (US), Inc. | Delaware |
| Comtech NextGen LLC (a subsidiary of TeleCommunications Systems, Inc.) | Delaware |
| Comtech Tactical Europe 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 |
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* | Pursuant to Item 601(b)(21)(ii) of Regulation SK, 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. | |
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