EXHIBIT 21

 

SUBSIDIARIES OF DELTA APPAREL, INC.

                

Listed below are the subsidiaries of Delta Apparel, Inc.:

 

(1)

M. J. Soffe, LLC, a North Carolina limited liability company.

 

(2)

Culver City Clothing Company, a Georgia corporation.

 

(3)

Salt Life, LLC, a Georgia limited liability company.

 

(4)

Salt Life Beverage Management, LLC, a Delaware limited liability company.

 

(5)

Salt Life Beverage, LLC, a Delaware limited liability company.

 

(6)

DTG2Go, LLC, a Georgia limited liability company.

 

(7)

Delta Apparel Honduras, S.A., a Honduran sociedad anónima.

 

(6)

Delta Campeche, S.A. de C.V., a Mexican sociedad anónima de capital variable.

    

(7)

Delta Cortes, S.A., a Honduran sociedad anónima.

 

(8)

Campeche Sportswear, S. de R.L. de C.V., a Mexican sociedad de responsabilidad limitada de capital variable.

    

(9)

Textiles La Paz, LLC, a North Carolina limited liability company.

 

(10)

Ceiba Textiles, S. de R.L., a Honduran sociedad de responsabilidad limitada.

    

(11)

Atled Holding Company Honduras, S. de R.L., a Honduran sociedad de responsabilidad limitada.

 

(12)

La Paz Honduras, S. de R.L., a Honduran sociedad de responsabilidad limitada.