Pendant Publishing was a publisher where Elaine worked. Several episodes featured Pendant Publishing, most notably George getting (and losing) a job with them, and Kramer pitching his coffee table book. Elaine's boss there was Mr. Lippman.
Eventually, in “The Opposite”, Pendant went out of business when the head of Matsushimi takes extreme exception to Mr. Lippman's refusal to shake his hand without his handkerchief making the merger not happen.