L•K Toys

 is a unit of Latikuu Edacra Entertainment North America that handles sales and marketing for distribution of the companies' toy brands in the and, headquartered in. It was founded in 1975 in.

Today, the unit is branded with the Latikuu name but remains as the company's legal name. L•K Toys still has it's own logo, but until 2015 it was solely used on legal papers and mail.