ACE BED COMPANY LIMITED. is a Korea-based company engaged in the manufacture and sale of beds and furniture. The Company manufactures three categories of products: beds, mattress and room sets. It beds include double-sized beds, single-sized beds, junior-zed beds and others. Its mattresses include ROYAL ACE, ACE and other series of double-sized and single-sized mattresses. Its room sets include beside tables, mirrors, dressing tables, chiffoniers and others. It also engages in the marketing and leasing of real estate. It distributes its products within domestic market and to overseas markets. The Company completed the merge with a wholly owned subsidiary, engaged in wholesale, retail sale as well as real estate, on January 5, 2012.