| UPPER DRAGON LIMITED | Private company limited by shares | Dissolved |
| UPPER DRAGON LIMITED | Private company limited by shares | Live |
| UPPER DYNASTY LIMITED | Private company limited by shares | Live |
| UPPER EAGLE LIMITED | Private company limited by shares | Live |
| UPPER EARN LIMITED | Private company limited by shares | Live |
| UPPER EASE LIMITED | Private company limited by shares | Live |
| UPPER EASE LIMITED | Private company limited by shares | Live |
| Upper East China Limited | Private company limited by shares | Live |
| UPPER EAST INTERNATIONAL CO., LIMITED | Private company limited by shares | Live |
| Upper East Corporation Limited | Private company limited by shares | Live |
| EAST UPPER LIVING GOODS CO., LIMITED | Private company limited by shares | Live |
| Upper East Group Limited | Private company limited by shares | Live |
| Upper East Management Limited | Private company limited by shares | Live |
| Upper East Asset Management Company Limited | | Live |
| UPPER EAST SIDE LIMITED | Private company limited by shares | Live |
| UPPER ELEGANT LIMITED | Private company limited by shares | Live |
| UPPER EMPIRE LIMITED | Private company limited by shares | Live |
| UPPER ENGINEERING LIMITED | | Live |
| UPPER ADVERTISING ENGINEERING COMPANY LIMITED | Private company limited by shares | Live |
| Upper Living (HK) Design & Engineering Limited | | Live |
| Upper House Engineering Co. Limited | | Live |
| UPPER TIN ENTERPRISE LIMITED | Private company limited by shares | Dissolved |
| UPPER ENTERPRISE LIMITED | Private company limited by shares | Live |
| UPPER EXCEL LIMITED | Private company limited by shares | Live |
| UPPER EXPRESS LIMITED | Private company limited by shares | Live |
| UPPER EXPRESS CORPORATION LIMITED | Private company limited by shares | Live |
| UPPER EXPRESS INVESTMENT LIMITED | Private company limited by shares | Live |
| UPPER FAITH LIMITED | Private company limited by shares | Dissolved |
| UPPER FAME LIMITED | Private company limited by shares | Dissolved |
| UPPER FAME LIMITED | Private company limited by shares | Live |
| UPPER FAME ENTERPRISES LIMITED | Private company limited by shares | Live |
| UPPER FAME INTERNATIONAL LIMITED | Private company limited by shares | Live |
| UPPER FAME INVESTMENTS LIMITED | Private company limited by shares | Live |
| UPPER FAMOUS LIMITED | Private company limited by shares | Live |
| Upper Fashion Co., Limited | Private company limited by shares | Live |
| BE & UPPER HOME FASHIONS CO., LIMITED | Private company limited by shares | Live |
| UPPER FIELD LIMITED | Private company limited by shares | Live |
| UPPER BETH HORON INTERNATIONAL FINANCIAL CO., LIMITED | Private company limited by shares | Live |
| Upper Care FinTech Limited | Private company limited by shares | Live |
| UPPER FIRST LIMITED | Private company limited by shares | Dissolved |
| Upper Floor Company Limited | Private company limited by shares | Live |
| The Upper Floors Limited | | Live |
| UPPER FOCUS LIMITED | Private company limited by shares | Live |
| UPPER FOCUS LIMITED | Private company limited by shares | Live |
| UPPER FORCE INVESTMENT LIMITED | Private company limited by shares | Live |
| UPPER FORT LIMITED | Private company limited by shares | Dissolved |
| UPPER FORTUNE LIMITED | Private company limited by shares | Dissolved |
| UPPER FORTUNE LIMITED | Private company limited by shares | Live |
| Upper Fortune House Limited | Private company limited by shares | Live |
| UPPER FUSION COMPANY LIMITED | Company limited by guarantee | Live |
| UPPER GAIN LIMITED | Private company limited by shares | Live |
| Upper Garden Tea Limited | Private company limited by shares | Live |
| UPPER GATE LIMITED | Private company limited by shares | Live |
| UPPER GLITTERING LIMITED | Private company limited by shares | Live |
| UPPER GLOBAL LIMITED | Private company limited by shares | Live |
| UPPER GLOBAL TECHNOLOGY LIMITED | Private company limited by shares | Live |
| UPPER GLORY LIMITED | Private company limited by shares | Live |
| UPPER GLORY CORPORATION LIMITED | Private company limited by shares | Live |
| UPPER GOLD LIMITED | Private company limited by shares | Live |
| UPPER GRACE LIMITED | Private company limited by shares | Live |
| UPPER GRAND LIMITED | Private company limited by shares | Live |
| Upper Great Limited | Private company limited by shares | Live |
| UPPER GREAT MOON CORPORATION LIMITED | Private company limited by shares | Live |
| UPPER GREAT TRADING DEVELOP LIMITED | Private company limited by shares | Live |
| UPPER GRILL LIMITED | Private company limited by shares | Live |
| UPPER GROUP LIMITED | Private company limited by shares | Live |
| UPPER GROUP LIMITED | | Live |
| UPPER CATERINGS GROUP LIMITED | Private company limited by shares | Live |
| FRANCE UPPER CLASS INT'L GROUP HOLDINGS LIMITED | Private company limited by shares | Dissolved |
| UPPER POWER GROUP LIMITED | Private company limited by shares | Live |
| UPPER VIEW (GROUP) LIMITED | Private company limited by shares | Dissolved |
| UPPER GROWTH TRADING LIMITED | Private company limited by shares | Live |
| UPPER HAPPINESS LIMITED | | Live |
| UPPER HAPPY LIMITED | Private company limited by shares | Live |
| UPPER HAPPY LIMITED | | Live |
| UPPER HARVEST LIMITED | Private company limited by shares | Dissolved |
| UPPER HARVEST LIMITED | Private company limited by shares | Live |
| UPPER HARVEST INTERNATIONAL LIMITED | Private company limited by shares | Live |
| Upper Hills Limited | | Live |
| UPPER LEVEL (H.K.) LIMITED | Private company limited by shares | Dissolved |
| UPPER HONEST LIMITED | Private company limited by shares | Dissolved |
| UPPER HONEST LIMITED | Private company limited by shares | Live |
| Upper China Hong Kong Co., Limited | Private company limited by shares | Live |
| HONG KONG CHRISTIAN CHURCH OF UPPER ROOM LIMITED | Company limited by guarantee | Live |
| HONG KONG UPPER EAST PROPERTY AGENCY LIMITED | Private company limited by shares | Dissolved |
| Upper East Hong Kong Limited | Private company limited by shares | Live |
| Hong Kong Upper Fort Trading Group Limited | | Live |
| UPPER HILL HONG KONG LIMITED | Private company limited by shares | Live |
| UPPER IOWA UNIVERSITY - HONG KONG CAMPUS LIMITED | Private company limited by shares | Live |
| UPPER (HONG KONG) LIMITED | Private company limited by shares | Live |
| UPPER DECK HONG KONG LIMITED | Private company limited by shares | Dissolved |
| UPPER CLASS INTERNATIONAL DESIGNERS (HONG KONG) LIMITED | Private company limited by shares | Live |
| UPPER LIGHT HONG KONG LIMITED | Private company limited by shares | Live |
| Upper Offices (Hong Kong) Limited | | Live |
| POLY UPPER HONG KONG LIMITED | Private company limited by shares | Live |
| HONG KONG SOCIETY OF UPPER GASTROINTESTINAL SURGEONS LIMITED | Company limited by guarantee | Live |
| HONG KONG RESIDENTS OF CHIU YANG LO KAI UPPER VILLAGE NG YEE SHANG TONG CLANSMEN ASSOCIATION LIMITED | Company limited by guarantee | Live |
| Upper Zone Hong Kong Limited | | Live |
| UPPER HORIZON LIMITED | Private company limited by shares | Live |
| UPPER HOST LIMITED | Private company limited by shares | Live |