Business: Universal Manufacturing, the parent company, is engaged in the business of remanufacturing and distribution, on a wholesale basis, electric fuel pumps, transfer cases, calipers and other automobile parts for all makes and models of vehicles. The principal markets for the Company's products are automotive dealers and other automotive parts distributors located throughout the United States. Universal Distribution LLC distributes Ford and Motorcraft engine assemblies, transmission assemblies, and other components to Ford Dealerships. Rainbo CO LLC dba Value Independent Parts (VIP) is a full line distributor of AC Delco, Motorcraft and other well known manufactured auto parts. VIP distributes to jobbers, repair shops as well as dealers.