| UNION EXPRESS GIRONA | GIRONA |
| UNION FOODS | GIRONA |
| UNION GENERAL DE INVESTIGACION Y COMERCIO | GIRONA |
| UNION PRODUCTORES DEL CORCHO | GIRONA |
| UNIONES MATRIX | GIRONA |
| UNIONEXPORT UKRSPAIN-STRUCTION | GIRONA |
| UNIPAC MEDITERRANEA | GIRONA |
| UNIPALEST | GIRONA |
| UNIPROMOS PROMOTIONAL MARKETING | GIRONA |
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| UNIQ HEALTHY LIFESTYLE | GIRONA |
| UNIQUENESS | GIRONA |
| UNIRIERA | GIRONA |
| UNISOFT EMPORDA | GIRONA |
| UNISTRAL RECAMBIOS | GIRONA |
| UNISUB ESTARTIT | GIRONA |
| UNITAT AVANCADA ORL | GIRONA |
| UNITAT DE SERVEIS PROFESSIONALS DE LA CONSTRUCCIO | GIRONA |
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| UNITED CAPS LLAGOSTERA | GIRONA |
| UNITED QUALITY FOODS | GIRONA |
| UNITED TECHNOLOGY | GIRONA |
