Universal Calibration Laboratory Inc.

Universal Canam Financeco Inc.

Universal Christian Fellowship Church

Universal Coated Fabrics Canada Inc.

Universal Coin-Op Designs Inc.

Universal Color Laboratory Inc.

Universal Communications Limited

Universal Concrete Specialties V.c. Inc.

Universal Currency Exchange Inc.

Universal Cylinder Heads Inc.

Universal Cylinder Heads U.s.a. Inc.

Universal Dealer Inc.

Universal Electric Products (1988) Inc.

Universal Electronic Components Corp. (u.e.c.)

Universal Embroidery Ltd.

Universal Employment Agency Of Montreal Inc.

Universal Exhibitors V.s. Inc.

Universal Forex Inc.

Universal Fulfillment Corporation

Universal Health Communications Canada Uhcc Inc.