EXHIBIT 21

SUBSIDIARIES OF ICONIX BRAND GROUP, INC

Bright Star Footwear LLC

a New Jersey limited liability company

Badgley Mischka Licensing LLC

a Delaware limited liability company

IP Holdings and Management Corporation

a Delaware corporation

IP Holdings LLC

a Delaware limited liability company

IP Management LLC

a Delaware limited liability company

Licensing Acquisition Corp.

a Delaware corporation

Michael Caruso & Co., Inc.

a California corporation

Naxford Trading S.A. (inactive)

a Uruguay corporation

Ponca, Ltd. (inactive)

a Hong Kong corporation

Showroom Holding Co., Inc.

a New York corporation

Unzipped Apparel LLC

a Delaware limited liability company

Yulong Company Limited (inactive)

a British Virgin Islands corporation

Mossimo Holdings LLC

a Delaware limited liability company

Mossimo, Inc.

a Delaware corporation

Mossimo Management LLC

a Delaware limited liability company

OP Holdings LLC

a Delaware limited liability company

OP Holdings and Management Corporation

a Delaware corporation

Studio IP Holdings LLC

a Delaware limited liability company

Studio Holdings and Management Corporation

a Delaware corporation

Official Pillowtex LLC

a Delaware limited liability company

Pillowtex Holdings and Management LLC

a Delaware corporation