EX-21 3 ex_599168.htm EXHIBIT 21

Exhibit 21

Subsidiaries of Rocky Brands, Inc. as of March 15, 2024

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

US Footwear Holdings, LLC

a Delaware limited liability company

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Rocky Outdoor Gear Store, LLC

an Ohio limited liability company

Rocky Brands (Australia) Pty Ltd.

an Australian limited liability company

Mexico FW Holdings, S. de R.L. de C.V.

a Mexico private limited liability company

Rocky Footwear (Chuzhou) Co. Ltd.

a China private limited liability company

UK Footwear Holdings Limited

a UK private limited company