UBE America, Inc.	United Polychem
UBE Engineering Plastics, S.A.	UNITED SOFT PLASTICS, Inc.
UMG ABS, Ltd.	UNITIKA Plastics Division
Unigel Plásticos	Urethane Soy Systems Company
UNIPETROL RPA	Urethane Tooling & Engineering Corp
UniPlas, Inc.	USI Corporation
United Composites, Inc.	UVtec, Inc.

Plastic Manufacturers (U)