EXHIBIT 21

SUBSIDIARIES OF SPARTAN MOTORS, INC.

Name of Subsidiary	Jurisdiction of Incorporation /Organization
Spartan Motors USA, Inc.	South Dakota, United States
-    Utilimaster Services, LLC	Indiana, United States
-    Smeal Holding, LLC	Michigan, United States
-    Smeal SFA, LLC	Michigan, United States
-    Smeal LTC, LLC	Michigan, United States
-    Detroit Truck Manufacturing, LLC	Michigan, United States
-    Spartan Upfit Services, Inc.	Michigan, United States
-    Spartan-Gimaex Innovations, LLC	Delaware, United States
Spartan Motors Global, Inc.	Michigan, United States
-    Spartan Motors Mexico, LLC	Michigan, United States