| UNITED TECSOFT | GIRONA |
| UNITEX INFO COSTA BRAVA | GIRONA |
| UNITEX URBAN | GIRONA |
| UNITMARKT BANYOLES | GIRONA |
| UNITORN ACTIVITIES | GIRONA |
| UNIVERS VOYAGE | GIRONA |
| UNIVERSAL BEBE | GIRONA |
| UNIVERSAL CONSORTIUM | GIRONA |
| UNIVERSAL DE INVERSIONES CERDANYA | GIRONA |
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| UNIVERSAL DE MARKETING INTEGRAL | GIRONA |
| UNIVERSAL EDICOM | GIRONA |
| UNIVERSAL ESPORTS, THE FUN COMPANY | GIRONA |
| UNIVERSAL GALERIAS | GIRONA |
| UNIVERSAL GASWORKS | GIRONA |
| UNIVERSAL GROUP | GIRONA |
| UNIVERSAL HABITAT | GIRONA |
| UNIVERSAL RADER | GIRONA |
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| UNIVERSAL SALOTI | GIRONA |
| UNIVERSAL USED MACHINERY | GIRONA |
| UNIVERSBIONATUREL | GIRONA |
