This is to inform you that JUKI UNION SPECIAL, INC. and JUKI AMERICAS HOLDING, INC., two of our consolidated subsidiaries, have changed their trade names (effective as of January 1, 2007). The following summarizes the details for each company.

1. JUKI UNION SPECIAL, INC.
   1. Name and other information on this company.
      1. Trade name:JUKI UNION SPECIAL, INC.
      2. Representative:President, Katsumi Nihei
      3. Location of the head office: Florida, U.S.A.
   2. New trade name:JUKI AMERICA, INC.
   3. Effective date of the new trade name:January 1, 2007
   4. Reason for changing the trade name:To improve the corporate value of the Juki group by developing a sense of unity as a member of the group.
      
      
2. JUKI AMERICAS HOLDING, INC.
   1. Name and other information on this company.
      1. Trade name:JUKI AMERICAS HOLDING, INC.
      2. Representative:President, Terence Hitpas
      3. Location of the head office:Illinois, U.S.A.
   2. New trade name:UNION SPECIAL HOLDING (USH) INC.
   3. Effective date of the new trade name: January 1, 2007
   4. Reason for changing the trade name: To clarify the business of the company by using the same name as the brand name of the products handled.