Exhibit 21

SPANSION INC.

LIST OF SUBSIDIARIES

as of December 27, 2009



|                                                      |  |                                                        
|----------------------------------------------------- |  | -------------------------------------------------------
|Name of Subsidiary                                    |  | State or Jurisdiction in WhichIncorporated or Organized
|Domestic Subsidiaries                                 |  |                                                        
|                                                      | 
|Spansion Technology LLC(1)                            |  | Delaware                                               
|                                                      | 
|Spansion LLC(2)                                       |  | Delaware                                               
|                                                      | 
|Spansion International, Inc.(3)                       |  | Delaware                                               
|                                                      | 
|Cerium Laboratories LLC(3)                            |  | Delaware                                               
|                                                      | 
|Foreign Subsidiaries                                  |  |                                                        
|                                                      | 
|Spansion (EMEA) SAS(3)                                |  | France                                                 
|                                                      | 
|Spansion Japan Limited(3)                             |  | Japan                                                  
|                                                      | 
|Spansion Nihon Limited(3) (4)                         |  | Japan                                                  
|                                                      | 
|Spansion (Penang) Sdn. Bhd.(3)                        |  | Malaysia                                               
|                                                      | 
|Spansion (Kuala Lumpur) Sdn. Bhd.(3)                  |  | Malaysia                                               
|                                                      | 
|Spansion Asia Holdings (Singapore) Pte. Ltd.(3)       |  | Singapore                                              
|                                                      | 
|Spansion Semiconductor Trading (Shanghai) Co. Ltd.(5) |  | China                                                  
|                                                      | 
|Spansion (Thailand) Limited(3)                        |  | Thailand                                               
|                                                      | 
|Saifun Semiconductors Ltd.(3)                         |  | Israel                                                 
|                                                      | 
|Saifun (BVI) Ltd.(6)                                  |  | Israel                                                 
|                                                      | 
|Tulip Semiconductor Holdings (2005) Ltd.(6)           |  | Israel                                                 
|                                                      | 
|Tulip Semiconductor L.P.(6)                           |  | Israel                                                 
|                                                      | 
|Tulip Semiconductor Ltd.(6)                           |  | Israel                                                 



|(1) | Subsidiary of Spansion Inc.
|--- | ---------------------------



|(2) | Subsidiary of Spansion Inc. (60 percent) and Spansion Technology LLC (40 percent).
|--- | ----------------------------------------------------------------------------------



|(3) | Subsidiary of Spansion LLC.
|--- | ---------------------------



|(4) | Formed January 4, 2010.
|--- | -----------------------



|(5) | Subsidiary of Spansion Asia Holdings (Singapore) Pte. Ltd.
|--- | ----------------------------------------------------------



|(6) | Subsidiary of Saifun Semiconductors Ltd.
|--- | ----------------------------------------