U. N. I. * Earth Quest Productions Inc.

U. Peetz Holdings Inc.

U. Turn Fashions Ltd.

U.a.l. Investments Ltd.

U.a.r. Sports Management Inc.

U.b. International Trading (canada) Ltd.

U.b.i. Apparel Inc.

U.b.m. Forest Products Ltd.

U.C.G. Resource Development Inc.

U.c.s. International Inc.

U.d.m. Importation de Machinerie Inc.

U.D.O.A. Publications Inc.

U.e.s. Plastic & Metal Company Ltd.

U.e.s. Universal Expansion Shield Company Ltd.

U.f. Financial Services Inc.

U.f.o.r.i.a. Inc.

U.g.p. Management Inc.

U.i.s. Universal Information Systems Inc.

U.k. Canadian Imports Limited

U.l.m. Cosmos International Inc.