| 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 |
| Upper House Limited | Private company limited by shares | Live |
| UPPER SUN INDUSTRIAL LIMITED | Private company limited by shares | Dissolved |
| Upper Top Industrial Limited | Private company limited by shares | Dissolved |
| UPPER CHINA INDUSTRIAL LIMITED | Private company limited by shares | Live |
| Upper Choice Industrial Limited | Private company limited by shares | Live |
| UPPER FORTUNE INDUSTRIAL LIMITED | Private company limited by shares | Live |
| HK UPPER BOND INDUSTRIAL (GUANGZHOU) LIMITED | Private company limited by shares | Live |
| UPPER UNIVERSE INDUSTRIAL LIMITED | Private company limited by shares | Live |
| UPPER WELL INDUSTRIAL LIMITED | Private company limited by shares | Live |
| Upper Innovation Limited | Private company limited by shares | Live Commenced dormancy on 11-Jul-2018 |
| UPPER INTERNATIONAL LIMITED | Private company limited by shares | Dissolved |
| UPPER INTERNATIONAL LIMITED | Private company limited by shares | Live |
| UPPER WIN INVESTMENT LIMITED | Private company limited by shares | Live |
| UPPER MAX INVESTMENT LIMITED | Private company limited by shares | Live |
| UPPER INVESTMENT LIMITED | | Live |
| UPPER CAPITAL INVESTMENT LIMITED | | Live |
| UPPER CHAIN INVESTMENT LIMITED | Private company limited by shares | Dissolved |
| Upper Delta Investment Limited | Private company limited by shares | Live |
| UPPER FAMOUS INVESTMENT LIMITED | Private company limited by shares | Live |
| Upper Point Investment Limited | Private company limited by shares | Live |
| UPPER RICH INVESTMENT LIMITED | Private company limited by shares | Dissolved |
| UPPER SUCCESS INVESTMENT LIMITED | Private company limited by shares | Dissolved |
| UPPER UNIVERSE INVESTMENT LIMITED | Private company limited by shares | Dissolved |
| Upper Value Investment Limited | Private company limited by shares | Live |
| UPPER MAN INVESTMENTS LIMITED | Private company limited by shares | Dissolved |
| UPPER CHOICE INVESTMENTS LIMITED | Private company limited by shares | Live |
| UPPER INVESTMENTS (HK) LIMITED | Private company limited by shares | Live |
| UPPER HORN INVESTMENTS LIMITED | Private company limited by shares | Live |
| UPPER KING INVESTMENTS LIMITED | Private company limited by shares | Dissolved |
| UPPER SOURCE INVESTMENTS LIMITED | Private company limited by shares | Dissolved |
| UPPER VAST INVESTMENTS LIMITED | Private company limited by shares | Live |
| WISDOM UPPER INVESTMENTS LIMITED | | Live |
| UPPER JOYFUL LIMITED | | Live |
| UPPER KIND LIMITED | Private company limited by shares | Dissolved |
| UPPER KING LIMITED | Private company limited by shares | Dissolved |
| UPPER KING LIMITED | Private company limited by shares | Live |
| UPPER KITE LIMITED | Private company limited by shares | Dissolved |
| KOREA UPPER HOUSE GROUP LIMITED | Private company limited by shares | Live |
| UPPER KWAI CHUNG HSIN KUANG SEAFOOD RESTAURANT LIMITED | Private company limited by shares | Dissolved |
| UPPER LAND COMPANY LIMITED | Private company limited by shares | Dissolved |
| UPPER LAND LIMITED | Private company limited by shares | Live |
| Catching From The Upper Layer Limited | Private company limited by shares | Live |
| UPPER LIGHTING CO., LIMITED | Private company limited by shares | Live |
| UPPER LIKE INVESTMENTS LIMITED | Private company limited by shares | Live |
| UPPER LINK LIMITED | Private company limited by shares | Dissolved |
| UPPER LINK LIMITED | Private company limited by shares | Live |
| UPPER LINKAGE LIMITED | Private company limited by shares | Live |
| Upper Living Limited | Private company limited by shares | Dissolved |
| Upper Living (HK) Customized Design & Furnishing Limited | | Live |
| UPPER LOYAL LIMITED | Private company limited by shares | Live |
| Upper Loyal Trading Limited | Private company limited by shares | Live |