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

 

Rocky Brands International, LLC

an Ohio limited liability company

 

Lehigh Outfitters, LLC,

a Delaware limited liability company

 

Creative Recreation, LLC

an Ohio limited liability company

 

Creative Recreation International, LLC

an Ohio limited liability company

 

Creative Recreation Retail, LLC

an Ohio limited liability company