Exhibit 21

 

Subsidiaries of the Registrant

 

Five Star Enterprises Ltd.,
a Cayman Islands corporation

 

Lifestyle Footwear, Inc.,
a Delaware corporation

 

Rocky Canada, Inc.,
an Ontario corporation

 

Rocky Brands Wholesale, LLC,
a Delaware limited liability company

 

Lehigh Outfitters, LLC,
a Delaware limited liability company

 

Creative Recreation, LLC

an Ohio limited liability company