Exhibit 21
			Subsidiaries of Comtech Telecommunications Corp.*
			Subsidiaries			Jurisdiction of Incorporation
			Comtech Satellite Network Technologies, Inc.			Delaware
			Comtech Mobile Datacom LLC (a subsidiary of Comtech Systems, Inc.)			Delaware
			Comtech Systems, Inc. (a subsidiary of TeleCommunication Systems, Inc.)			Delaware
			Comtech Satellite Network Technologies, Corp.			Canada
			TeleCommunication Systems, Inc.			Maryland
			NextGen Communications, Inc. (a subsidiary of TeleCommunication Systems, Inc.)			Maryland
			Comtech Solacom Technologies, Inc.			Canada
			Solacom Technologies (US), Inc.			Delaware
			Comtech NextGen LLC (a subsidiary of TeleCommunications Systems, Inc.)			Delaware
			Comtech UK Holdings Limited			United Kingdom
			CGC Technology Limited (a subsidiary of Comtech UK Holdings Limited)			United Kingdom
			Sheet Metal Precision Limited (a subsidiary of Comtech UK Holdings Limited)			United Kingdom
			NG-911, Inc.			Iowa
			Comtech Technologies, LLC			Russia
*			Pursuant to Item 601(b)(21)(ii) of Regulation S-K, the names of other subsidiaries of Comtech are omitted because, considered in the aggregate, they would not constitute a significant subsidiary as of the end of the year covered by this report.