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Proposes a simplistically universal lossless image codec (SULIC). A conceptually simple approach may be described as follows. The image is decomposed by reversible integer wavelet transforms (RIWT) as recursive prediction processes. To exploit the remained correlations within the intra-subband, the subband coefficients are scanned corresponding to their prediction properties. For example, in detailed (hh) subbands, we use space filling curves (SFC) which is suitable to use with context based entropy coding. Since no context between subbands has been used In this work, we use prediction with partial matching (ppm) encoder in order to compensate for inter-subband contexts. From the experimental results, the performance of SULIC is comparable to JPEG-LS and SPIHT with lower complexity.