29 words beginning with the letter U.

Alphabet. Letter U.
"U" is for:
ube
udon noodles
UFO
ugg boots
ukulele
umbrella
umpire
unagi
unau
underground
underwear
unicorn
unicycle
uniform
United Kingdom
United states
universe
university
up
upside down
upstairs
upupa
Uranus
urban
urchin
urial
urn
usb
utensils