Exhibit 21

Direct or indirect subsidiaries of COMSovereign Holding Corp., with jurisdiction of incorporation or formation:

● AZCOMS, LLC, an Arizona limited liability company.

● Dragonwave Corp., a Delaware corporation.

● Dragonwave-X Canada, Inc., a British Columbia Canada corporation

● Dragonwave-X, LLC, an Arizona limited liability company.

● Drone AFS Corp., a Nevada corporation.

● ComSovereign Corp., a Delaware corporation.

● Elitise LLC, an Arizona limited liability company.

● Fast Plastic Parts LLC, a Colorado limited liability company.

● InduraPower, Inc., a Delaware corporation.

● Lextrum, Inc., a California corporation.

● Lighter Than Air Systems Corp., d/b/a Drone Aviation Corp, a Florida corporation.

● Silver Bullet Technology, Inc., a Delaware corporation.

● Silver Bullet Technology, LLC, a Delaware LLC.

● Sky Sapience Ltd., an Israeli company.

● Skyline Partners Technology, LLC, a Colorado limited liability company.

● Sovereign Engineering LLC, an Arizona limited liability company.

● Sovereign Plastics, LLC, a Colorado limited liability company.

● Spring Creek Manufacturing, Inc. a Colorado corporation.

● Virtual Netcom LLC, a Virginia limited liability company.

● VEO Photonics, Inc., a California corporation.