Exhibit 21
	Subsidiaries of Comtech Telecommunications Corp.*
	Subsidiaries	Jurisdiction of Incorporation
	Comtech AeroAstro, Inc.	Delaware
	Comtech EF Data Corp.	Delaware
	Comtech EF Data Pte. Ltd.	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.)	New Brunswick, Canada
	Xicom Technology Europe, Ltd. (a subsidiary of Comtech Xicom Technology, Inc.)	United Kingdom
	TeleCommunication Systems, Inc.	Maryland
	Networks In Motion, Inc. (a subsidiary of TeleCommunication Systems, Inc.)	Delaware
	NextGen Communications, Inc. (a subsidiary of TeleCommunication Systems, Inc.)	Maryland
	Solvern Innovations, Inc. (a subsidiary of TeleCommunication Systems, Inc.)	Maryland
*	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.