Exhibit 21

                     LIST OF GENTEX CORPORATION SUBSIDIARIES

1.       E.C. Aviation Services, Inc., a Michigan corporation, is a wholly-owned
         subsidiary of Gentex Corporation.

2.       Gentex International Corporation, a Foreign Sales Corporation
         incorporated in Barbados, is a wholly-owned subsidiary of Gentex
         Corporation.

3.       Gentex Holdings, Inc., a Michigan corporation, is a wholly-owned
         subsidiary of Gentex Corporation.

4.       Gentex GmbH, a German limited liability company, is a subsidiary 50%
         owned by Gentex Corporation and 50% owned by Gentex Holdings, Inc.

5.       Gentex Japan, Inc., a Japanese corporation, is a wholly-owned
         subsidiary of Gentex Corporation.

6.       Gentex Mirrors Ltd., a United Kingdom limited liability company, is a
         wholly-owned subsidiary of Gentex Corporation.

7.       Gentex France, SAS, a French simplified liability corporation, is a
         wholly-owned subsidiary of Gentex Corporation.

8.       Gentex Technologies Korea Co., Ltd., a Korean limited stock company, is
         a wholly-owned subsidiary of Gentex Corporation.

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