L•K Toys

 is the American division of Latikuu, headquartered in. It was founded in 1990 and was originally based out of,. All of the company's toys are made in El Kadsre (Sankuro/South Comoeys City),,  (/) and in  at Latikuu's factories, whilst some toys are made by Heng Xin Industrial in Taiwan and Toy Design RAGE in.

Today, the unit is branded with the Latikuu name but remains as the company's legal name.