Layup Co., Ltd. (株式会社レイアップ; originally written "Lay-up" [レイ・アップ]) plans, produces, develops, manufactures, and sells products such as toys and character goods. It was established on August 15, 1979.
At the turn of the 2000s they would no longer be involved in game development, but they are still active in toy design and marketing support services.
Kotensoft
