EXHIBIT 21

                     LIST OF GENTEX CORPORATION SUBSIDIARIES

1.   E.C. Aviation Services, Inc., a Michigan corporation, is a wholly-owned
     subsidiary of Gentex Corporation.

2.   Gentex Holdings, Inc., a Michigan corporation, is a wholly-owned subsidiary
     of Gentex Corporation.

3.   Gentex GmbH, a German limited liability company, is a subsidiary 50% owned
     by Gentex Corporation and 50% owned by Gentex Holdings, Inc.

4.   Gentex Japan, Inc., a Japanese corporation, is a wholly-owned subsidiary of
     Gentex Corporation.

5.   Gentex Mirrors Ltd., a United Kingdom limited liability company, is a
     wholly-owned subsidiary of Gentex Corporation.

6.   Gentex France, SAS, a French simplified liability corporation, is a
     wholly-owned subsidiary of Gentex Corporation.

7.   Gentex Technologies Korea Co., Ltd., a Korean limited stock company, is a
     wholly-owned subsidiary of Gentex Corporation.

8.   Gentex (Shanghai) Electronic Technology Co., Inc., a Chinese limited
     liability company, is a wholly-owned subsidiary of Gentex Corporation


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