L&K Engineering Co., Ltd. engages in the provision of clean room system engineering services for biochemical, electronics, hospital, industrial, and pharmaceutical laboratories. It offers make up air handling units, integrated clean room ceiling grid systems with flexible connector for sprinklers, clean room partition systems, air washers and humidifier systems, and clean room lighting fixtures. The company's other activities include designing and installing air-conditioning systems, and designing and building environmental protection projects such as water treatment, sewerage, air pollution control, and waste disposal. It also designs and undertakes wired and wireless computer monitoring systems. The firm’s operations are carried out in Taiwan and its products are also exported to Singapore and Mainland China. The company was founded by Tsu Hsiang Yao on December 7, 1978 and is headquartered in New Taipei, Taiwan.