U-wings were manufactured by Incom Corporation. Their two wing-like strike foils, or S-foils, were retractable and could be positioned forward-facing or backward-facing depending on the situation. The movement of the S-foils was controlled by the S-foil articulation servomotor assembly. The backward facing, or flight configuration was used in combat situations as it increased the coverage envelope of the ship's deflector shields and helped radiate excess heat from the engine's core. The increased wingspan however, was often turned into an obstacle by rough atmospheric conditions resulting in the flight configuration primarily being reserved for high altitude and interstellar operations.
U-wings were armed with a pair of fixed-position Taim & Bak KX7 laser cannons, which were powerful enough to penetrate the shielding and hull armor of an Arquitens-class light cruiser. Since its primary weapons required the use of the ship's orientation for targeting, one or both of the loading doors were transformed into gunports with the mounting of improvised weapons. Therefore, any infantry-based heavy weapon could be mounted to become part of the craft's loadout. The Rebel Alliance opted to not equip permanent side-firing modifications so to not lose this versatility. One such example of these heavy weapons was the M-45 repeating ion blaster.
Atmospheric speeds of up to 950 kph were made possible by four 4j.4 fusial thrust engines attached next to the fuselage. Hyperspace was achieved by four Incom GBk-585 hyperdrive motivators with one mounted in each engine housing. Travel through hyperspace was often limited due to fuel requirements as crew life support requirements would greatly increase the fuel demands beyond efficiency.
The two-seater cockpit was located in the center of the fuselage with viewports above and below. U-wings were unusual in the fact that they were equipped with tandem controls. This allowed the craft to be operated by a single pilot or by a flight team of two. The standardized controls featured across many Incom Corporation designs are present on U-wings.
The U-wing's shielding, armor, and hold full of passengers led the craft to handle more like a heavy repulsorcraft than a swift space superiority vessel.
The older model U-wings lacked s-foils, and had two engines instead of the four that the newer models would go on to possess. A civilian version existed in the BT-45D but was not of use in combat situations as it was stripped of all its military offensive and defensive applications, as well as its hyperdrive.
Acquisition by the RebellionEdit
The UT-60D was one of the last to be produced by Incom Corporation before it was nationalized by the Galactic Empire. Due to this, the U-wing never enjoyed a full production run. A "lost" shipment of U-wings ended up in the hand of the Rebel Alliance after the careful manipulation of Senate records by Bail Organa. The rarity of the craft made them all the more valuable to the Rebel cause.
In 1 BBY, Saw Gerrera's Partisans had a U-wing, painted in their specific markings. Saw and Edrio "Two Tubes" took it to destroy a relay station on Jalindi, and ended up rescuing members of the Spectres after their own mission went awry. They later went to Faos Station to infiltrate Freighter 2716. Edrio trailed after the freighter and recovered Gerrera before the freighter's kyber crystal cargo exploded.
At the same time, the Lothal resistance under Ryder Azadi had possession of an older model U-wing, which had less engines than it's newer counterpart, and did not have a working hyperdrive. When the Spectres returned to Lothal, Azadi transported them to discover information on the TIE/D Defender Elite. Later, Hera Syndulla used Azadi's U-wing, now equipped with a functional hyperdrive salvaged from the TIE Defender Elite, to escape Lothal and give the TIE Defender Elite flight data recorder to Alliance High Command. Based on the information, the Alliance decided to attack the Imperial Armory Complex which was producing the TIE Defenders.
Around 0 BBY, the U-wing Bravo One took part in the extraction of Jyn Erso from a labor camp on the planet of Wobani. Bravo One, piloted by the former Imperial security droid K-2SO, experienced technical difficulties and was unable to jump to hyperspace after the successful liberation of Erso by Extraction Team Bravo. The U-wing then sought refuge in an asteroid belt in the Wobani system to conduct repairs and request assistance from the Alliance Fleet. The X-wing squadron Red Flight came to Bravo One's assistance and attempted to escort it to the CR90 corvette Vigilant. The rendezvous was interrupted by the arrival of an Imperial I-class Star Destroyer and the destruction of the Vigilant. Bravo One was then caught in the Star Destroyer's tractor beam and subsequently freed by Red Flight's assault on the Imperial starship. With repairs complete, Bravo One and Red Flight leapt to hyperspace to rejoin the Alliance Fleet. Bravo One returned to Base One on Yavin 4 to deliver Erso to Mon Mothma and General Davits Draven. 
Shortly after, Jyn, Captain Cassian Andor, and K-2SO set off from Yavin 4 aboard the U-wing LMTR-20 bound for the moon Jedha. After a fight with Imperial stormtroopers and capture by Gerrera's Partisans, the U-wing-piloted by K-2SO-extracted Erso and Andor as well as the pilot Bodhi Rook and former Guardians of the Whills Baze Malbus and Chirrut Îmwe from Gerrera's hidden base. Simultaneously, the Death Star conducted a test firing of the battle station's superlaser against Jedha City creating a wall of rubble that the U-wing was forced to outrun. The U-wing was able to leap to hyperspace from atmosphere after almost near destruction by falling debris.
The group then headed aboard the U-wing to Eadu in an attempt to rescue-or in Andor's case kill-the Imperial scientist Galen Erso. The U-wing quickly encountered huge rock pillars and heavy rain on its' approach to the Flight Station where Galen was stationed. The U-wing's course remained steady until one of the right engines hit a rock pillar resulting the ship's plummet to the planet's surface. The U-wing was eventually abandoned as Andor then the rest of the passengers left the damaged craft to continue their mission
Galactic Civil WarEdit
The U-wings of Blue Squadron as well as the rest of Base One's starfighters were scrambled soon after the Rebel Alliance learned of the "Rogue One" squad's infiltration of the Citadel Tower on Scarif. Blue Squadron emerged from hyperspace along with the Alliance Fleet led by Admiral Raddus and headed toward the Shield Gate. At least one U-wing made it through with an escort of X-wings past the shield. A U-wing piloted by Laren Joma and Taslet Colb provided air cover for Rebel forces already on the ground. The U-wing's door gunner, Bistan, unleashed a volley of laser fire upon an AT-ACT disabling it. The U-wing then descend to the surface delivering ground reinforcements to the battered Rebel units. Eventually, the Imperial air defenses proved too much and the U-wing was shot down resulting in the death of all who remained aboard, along with a number of stormtroopers who were caught in the crash zone. The Rebel's overall mission was a success however as the Death Star's plans were captured by the Rebellion.
During the Battle of Yavin, one was present in the hangar of Base One, one of the few ships still available after the heavy losses at Scarif.
One U-wing delivered the captured Inferno Squad member Iden Versio to the security cruiser Invincible Faith, although it was a ruse to delete critical intel. The gunships also saw action during the pivotal Battle of Endor. They were deployed to the moon of Endor to secure Imperial assets right after the destruction of the Death Star II. Shortly afterward, three of them attempted to board the Dauntless at Fondor, although they were shot down by Inferno Squad. At least one U-wing was also used to land reinforcements at Naboo during the ground stages of the battle during Operation: Cinder.
U-wings also saw action during the Battle of Jakku as a part of the New Republic Starfleet with at least one deploying New Republic Special Forces during the battle. It was nearly shot down by a homing rocket, but Jom Barell intercepted the missile with his own body by flying out of the ship with a jetpack, saving the U-wing and it's occupants at the cost of his own life.