Exhibit 21

 

Subsidiaries of Rocky Brands, Inc. as of March 06, 2020

 

Five Star Enterprises Ltd.,
a Cayman Islands corporation

 

Lifestyle Footwear, Inc.,
a Delaware corporation

 

Rocky Brands Canada, Inc.,
a Nova Scotia corporation

 

Rocky Brands US, LLC,
a Delaware limited liability company

 

Rocky Brands International, LLC

an Ohio limited liability company

 

Lehigh Outfitters, LLC,
a Delaware limited liability company



Rocky Outdoor Gear Store, LLC

an Ohio limited liability company