EXHIBIT 21

SUBSIDIARIES OF DELTA APPAREL, INC.

Listed below are the subsidiaries of Delta Apparel, Inc.:

(1) M. J. Soffe, LLC, a North Carolina limited liability company.

(2) Junkfood Clothing Company, a Georgia corporation.

(3) To The Game, LLC, a Georgia limited liability company.

(4) Art Gun, LLC, a Georgia limited liability company.

(5) Delta Apparel Honduras, S.A., a Honduran sociedad anónima.

(6) Delta Campeche, S.A. de C.V., a Mexican sociedad anónima de capital variable.

(7) Delta Cortes, S.A., a Honduran sociedad anónima.

(8) Campeche Sportswear, S de RL de CV, a Mexican sociedad de responsabilidad de capital variable.

(9) Textiles La Paz, LLC, a North Carolina limited liability company.

(10)    Ceiba Textiles, S de RL, a Honduran sociedad de responsabilidad limitada.

(11)     Atled Holding Company Honduras, S de RL, a Honduran sociedad de responsabilidad limitada.

(12)    LaPaz Honduras, S de RL, a Honduran sociedad de responsabilidad limitada.