| UPPER SKY COMPANY LIMITED | Private company limited by shares | Dissolved |
| UPPER SUN LIMITED | Private company limited by shares | Dissolved |
| UPPER KEY LIMITED | Private company limited by shares | Dissolved |
| UPPER COMPANY LIMITED | Private company limited by shares | Live |
| UPPER TOP LIMITED | Private company limited by shares | Dissolved |
| UPPER WIN LIMITED | Private company limited by shares | Dissolved |
| UPPER TOP LIMITED | Private company limited by shares | Dissolved |
| Upper Art Limited | Private company limited by shares | Live |
| UPPER LED LIMITED | Private company limited by shares | Live |
| UPPER JOY LIMITED | Private company limited by shares | Live |
| Upper Tek Limited | Private company limited by shares | Live |
| UPPER AIM LIMITED | Private company limited by shares | Live |
| UPPER ACE LIMITED | Private company limited by shares | Live |
| UPPER SKY LIMITED | Private company limited by shares | Live Commenced dormancy on 09-Oct-2015 |
| Upper One Company Limited | Private company limited by shares | Live |
| UPPER ERA LIMITED | Private company limited by shares | Live |
| UPPER MIX LIMITED | Private company limited by shares | Live |
| UPPER ERA LIMITED | Private company limited by shares | Live |
| UPPER SEA LIMITED | Private company limited by shares | Live |
| Upper 4D Co Limited | | Live |
| Upper Tea Company Limited | | Live |
| UPPER AGENCY LIMITED | Private company limited by shares | Live |
| UPPER ALLIANCE LIMITED | Private company limited by shares | Live |
| HK UPPER KITCHEN & SANITARY APPLIANCES LIMITED | Private company limited by shares | Dissolved |
| UPPER LEVEL ARCHITECTURE LIMITED | Private company limited by shares | Dissolved |
| UPPER ASCENT LIMITED | Private company limited by shares | Live |
| UPPER ART ASIA LIMITED | Private company limited by shares | Live |
| UPPER ASSET LIMITED | Private company limited by shares | Dissolved |
| UPPER ASSET LIMITED | Private company limited by shares | Live |
| UPPER BASIC LIMITED | Private company limited by shares | Live |
| UPPER BENEFIT LIMITED | Private company limited by shares | Live |
| Upper Benefit Employment Agency Limited | Private company limited by shares | Live |
| Upper Pacific Bioscience Limited | Private company limited by shares | Live |
| UPPER BOND LIMITED | Private company limited by shares | Dissolved |
| UPPER BRAND CONSULTING LIMITED | Private company limited by shares | Live |
| UPPER BRIGHT LIMITED | Private company limited by shares | Live |
| UPPER BROAD LIMITED | Private company limited by shares | Dissolved |
| UPPER BUSINESS LIMITED | Private company limited by shares | Live |
| Upper Upper Cable LIMITED | | Live |
| UPPER CAPITAL LIMITED | Private company limited by shares | Live |
| Upper Casa Limited | Private company limited by shares | Live |
| UPPER CASTLE LIMITED | Private company limited by shares | Live |
| UPPER CHAIN LIMITED | Private company limited by shares | Live |
| UPPER CHAMP LIMITED | Private company limited by shares | Live |
| UPPER CHAMPION LIMITED | | Live |
| UPPER CHANCE LIMITED | Private company limited by shares | Live |
| UPPER CHANCE GROUP LIMITED | Private company limited by shares | Live |
| UPPER CHARM LIMITED | Private company limited by shares | Live |
| UPPER CHEER LIMITED | Private company limited by shares | Live |
| UPPER CHINA LIMITED | Private company limited by shares | Dissolved |
| UPPER CHINA LIMITED | Private company limited by shares | Live |
| UPPER CHINA CORPORATION LIMITED | Private company limited by shares | Live |
| UPPER CHINA INTERNATIONAL LIMITED | Private company limited by shares | Live |
| UPPER CHINA INVESTMENT LIMITED | Private company limited by shares | Live |
| UPPER CHOICE LIMITED | Private company limited by shares | Dissolved |
| UPPER CHOICE LIMITED | Private company limited by shares | Live |
| UPPER CLASS LIMITED | Private company limited by shares | Dissolved |
| UPPER CLASS LIMITED | Private company limited by shares | Dissolved |
| UPPER CLASS LIMITED | Private company limited by shares | Live |
| UPPER CLASS INTERNATIONAL COMPANY LIMITED | Private company limited by shares | Live |
| UPPER CLASSIC LIMITED | Private company limited by shares | Live |
| UPPER EAST SIDE VANITY FAIR CLUB CO., LIMITED | Private company limited by shares | Live |
| UPPER AT HOME (HK) CO., LIMITED | Private company limited by shares | Live |
| HK Upper Strata International Architecture Decoration Engineering Co., Limited | Private company limited by shares | Live |
| UPPER CONCEPT LIMITED | Private company limited by shares | Dissolved |
| UPPER CONCEPT LIMITED | Private company limited by shares | Live |
| UPPER CONCEPT LIMITED | Private company limited by shares | Live |
| UPPER CONCEPT LIMITED | | Live |
| Upper Consultant Limited | Private company limited by shares | Live |
| UPPER GARDEN CONSULTING LIMITED | Private company limited by shares | Live |
| Upper Left Corner Limited | Private company limited by shares | Live |
| UPPER CORPORATION LIMITED | Private company limited by shares | Live |
| UPPER WAY CORPORATION LIMITED | Private company limited by shares | Live |
| UPPER SKY CORPORATION LIMITED | Private company limited by shares | Live |
| UPPER CHOICE CORPORATION LIMITED | Private company limited by shares | Dissolved |
| UPPER GRAND CORPORATION LIMITED | Private company limited by shares | Live |
| UPPER LUCK CORPORATION LIMITED | Private company limited by shares | Live |
| UPPER LUCK CORPORATION LIMITED | | Live |
| UPPER TEAM CORPORATION LIMITED | Private company limited by shares | Live |
| UPPER WORLD CORPORATION LIMITED | Private company limited by shares | Live |
| UPPER CREATION LIMITED | Private company limited by shares | Dissolved |
| UPPER CREATION DESIGN LIMITED | Private company limited by shares | Dissolved |
| UPPER CREATIVE LIMITED | Private company limited by shares | Live |
| UPPER CREATIVE LIMITED | Private company limited by shares | Live |
| UPPER CROWN LIMITED | Private company limited by shares | Live |
| UPPER CROWN CORPORATION LIMITED | Private company limited by shares | Live |
| UPPER CRUST LIMITED | Private company limited by shares | Live |
| UPPER DATA LIMITED | Private company limited by shares | Dissolved |
| Upper Care Dental Aligners Limited | Private company limited by shares | Live |
| UPPER HOUSE DESIGN LIMITED -THE- | Private company limited by shares | Live |
| UPPER DEVELOP LIMITED | Private company limited by shares | Live |
| UPPER WIN TRADING DEVELOP LIMITED | Private company limited by shares | Live |
| UPPER FIELD TRADING DEVELOP LIMITED | Private company limited by shares | Live |
| UPPER KING TRADING DEVELOP LIMITED | Private company limited by shares | Live |
| UPPER RICH TRADING DEVELOP LIMITED | Private company limited by shares | Live |
| UPPER SHARP TRADING DEVELOP LIMITED | Private company limited by shares | Live |
| UPPER TIME TRADING DEVELOP LIMITED | Private company limited by shares | Live |
| UPPER WISDOM TRADING DEVELOP LIMITED | | Live |
| UPPER DOVE LIMITED | Private company limited by shares | Live |
| UPPER DRAGON LIMITED | Private company limited by shares | Dissolved |