[tlhIngan Hol] Has the pun in {'ut'at} been discovered?

Michael Kúnin netzakh at yahoo.com
Mon Feb 6 06:01:33 PST 2017

 I see the two letter names {'ut} and {'at} here. Is there a producer of (office) furniture or similar in the US whose name is (or is abbreviated to) "UA"?
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