U-Sell Canada Ltd.

U-Sell Properties S.l.b.d. Inc.

U-Ship Canada Inc.

U-Ship Maritime Services Inc.

U-Songs Inc.

U-Swap Inc.

U-Tai Properties Inc.

U-Tech Limited

U-Teck Office Systems Ltd.

U-Tel Personel Training Ltee/ltd.

U-Test Canada Inc.

U-Tran Trailer Rentals Incorporated

U-View Marketing Services Inc.

U-Zee Erp Solutions Inc.

U-Zone Development Ltd.

U. & G. Management Services Ltd.

U. & I. Builders Ltd.

U. & J. Packaging Ltd.

U. & K. Nilsson Construction Inc.

U. & K. Nilsson Investments Inc.