Sora Ltd.

Sora Ltd., also known as Sora Limited, is a Japanese company that was founded by Masahiro Sakurai, a former employee of HAL Laboratory, in September 2005. Like HAL Laboratory, they are a subsidiary of Nintendo. Their first and only game so far, released on the Wii, is Super Smash Bros. Brawl. It is one of the smallest companies of all time, having only two employees, including Sakurai himself.

Project Sora
On January 22, 2009, Sakurai created Project Sora, a division of Sora Ltd. created to develop a new game for Nintendo. The game, revealed at E3 2010, is Kid Icarus: Uprising for the Nintendo 3DS, which launched on March 2012. As of June 30, 2012, Project Sora has been dissolved.