KOMELON CO., LTD. is a Korea-based company engaged in the manufacture of measuring tapes and automobile components together with its subsidiaries. The Company's measuring tape business engages in the production of steel pocket tapes including stainless tapes, magnetic tapes, self lock tapes and power tapes, steel long tapes, fiber glass tapes, measuring wheels, levels as well as markers. It engages in the original equipment manufacturer (OEM) of automobile components such as pistons, housings and others for BOSCH and HOLLAND NEWAY. The Company also involves in the steel rolling business. As of December 31, 2011, the Company had five affiliated companies.