Agents Napoleon Solo and Illya Kuryakin work for a secret intelligence service working under the auspices of the U.N.
Their immediate superior is Mr. Waverly.
Together they operate out of a secret base beneath the streets of New York City, and accesses through several cover business such as Del Floria's Tailor Shop and the Masque Club.
This secret intelligence service is called U.N.C.L.E.
United Network Command for Law and Enforcement.