| Name of Subsidiary | Jurisdiction of Organization | 
| BT Property Holdings, Inc. | Delaware | 
| BT Realty II, Inc. | Maryland | 
| BT Realty, Inc. | Maryland | 
| C.C. & E.I., L.L.C. | Delaware | 
| Coyote Logistics Midco, Inc. | Delaware | 
| Coyote Logistics, LLC | Delaware | 
| United Parcel Service Canada Ltd. | Canada | 
| United Parcel Service Co. | Delaware | 
| United Parcel Service Deutschland Inc and Co OHG | Germany | 
| United Parcel Service France SNC | France | 
| United Parcel Service General Services Co. | Delaware | 
| United Parcel Service Italia SRL | Italy | 
| United Parcel Service of America, Inc. | Delaware | 
| United Parcel Service, Inc. | Ohio | 
| UPICO Corporation | Delaware | 
| UPINSCO, Inc. | Virgin Islands | 
| UPS Asia Group Pte. Ltd. | Singapore | 
| UPS Capital Corporation | Delaware  | 
| UPS Expedited Mail Services, Inc. | Delaware | 
| UPS Global Treasury Plc | United Kingdom | 
| UPS Ground Freight, Inc. | Virginia | 
| UPS Limited | United Kingdom | 
| UPS SCS, Inc. | Canada | 
| The UPS Store, Inc. | Delaware | 
| UPS Supply Chain Solutions, Inc. | Delaware | 
| UPS Worldwide Forwarding, Inc. | Delaware |