U Corp's logo
U Corp. is one of the 26 Wings of the City, overseeing District 21. They are known for making packages/boxes that are not able to be disturbed until the packages/boxes are open, and making the Resonance Tuning Forks, devices that can merge two separate objects. They occupy part of the Great Lake, and a large amount of the District 21's backstreets are located on colossal mobile "Portships" that move across the Lake's surface.
The Great Lake[]
The Great Lake
The Great Lake is giant ocean which extends to the Outskirts, split into numerous distinctly separated Lakes. Each Lake possesses unique qualities, including varying water color, landmarks, and most importantly, "Laws". The Laws of a Lake are rules that if broken will send the "Waves" of a lake after the rulebreaker and include things such as how much time can be spent in a lake and when a vessel in the Lake can pass over to another. The Waves are events in which the resident Whale of a Lake and its Mermaids will attack a ship that has broken a Law of the Lake, trying to consume the people within and convert them into Mermaids.
The Great Lake also has 5 Whales capable of freely roaming the Great Lake, known as 'The Five Calamities', which cause havoc and chaos throughout the Great Lake. Only two of these Calamities have been named, being: "The All-Piercing Marlin Whale" (Killed by the Indigo Elder), and "The All-Consuming Pallid Whale", whose hunt is the focus of the third part of Canto V. The Pequod Captain Ishmael's Identity story also mentions the "All-Withering Crimson Whale" although it is unknown if it is exclusive to that mirror world.
Singularity[]
The Singularity of U Corp. is the ability to merge the essences of objects. This is primarily done through use of the Resonance Tuning Fork, a device that will turn two affected items into one. This is demonstrated being used by ships in order to dock, with the Mephistopheles' aft being caught in between two ships attaching to each other, to which Dante says that the cut in the ship was so clean that it "Felt as if it were Never There". Furthermore, the Molar Boatworks Fixers use the Resonance Tuning fork frequently, allowing them to use scrap in specialized tasks, which is the method that allows them to take the scrap off of Trash Crabs and implement it in their weaponry and their modifications of Mephistopheles. One of the voice lines for Molar Boatworks Fixer Sinclair describes the altered scrap to be "As if it had always been made for that purpose".
It is heavily implied that their Singularity is created from Whale Oil, a substance that is able to merge people into Whales, which is how Mermaids are created. This is why whaling ships such as the Pequod travel the Great Lake and is a major part of the District 21 economy. When Ishmael falls into the belly of a dead Whale captured by the Pequod, she lands in a pool of Whale Oil, which begins to absorb her. According to Ishmael, while Whale Oil from a living Whale turns people who touch it into Mermaids, Whale Oil from a dead one will "Degrade the Self" until there is nothing left.
There are mentions of a product referred to as "Mermaid Oil", but judging from the contexts it is used in, it is unlikely to be related.