Exhibit 21

Direct or indirect subsidiaries of COMSovereign Holding Corp. a Nevada corporation, as of December 31, 2022, with jurisdiction of incorporation or formation:

● AZCOMS, LLC, an Arizona limited liability company.

● COMS Global Telecommunications, LLC, a Texas limited liability company.

● COMS Government Systems, LLC, a Texas limited liability company.

● COMS Science and Technology, LLC, a Texas limited liability company.

● COMS Site Solutions, LLC, a Texas limited liability company.

● DragonWave Corp., a Delaware corporation.

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

● Drone AFS Corp., a Nevada corporation.

● Elitise LLC, an Arizona limited liability company.

● InduraPower, Inc., a Delaware corporation.

● Innovation Digital, LLC, a California limited liability company.

● Lextrum, Inc., a California corporation.

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

● RF Engineering & Energy Resource, LLC, a Michigan limited liability company.

● SAGUNA Networks Ltd., an Israeli company.

● Saguna Networks Inc., a Delaware corporation.

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

● Silver Bullet Technology, LLC, a Delaware limited liability company.

● Sky Sovereign, Inc., a Nevada corporation.

● Sky Sapience, Ltd., an Israeli company.

● Skyline Partners Technology, LLC, (d/b/a FastBack) a Colorado limited liability company.

● Sovereign Engineering LLC, an Arizona limited liability company.

● VEO Photonics, Inc., a California corporation.

● Virtual NetCom, LLC, a Virginia limited liability company.